In October this year Kazakhstan received a positive assessment on the confidentiality and safeguarding of information received for tax purposes following a visit by OECD experts.

      The analysis of the assessment report covers Kazakhstan's current system of confidentiality and data protection for information exchanged in accordance with the AEOI standard (automatic exchange of information), the standard for exchange of information on request (EOIR standard), as well as the standards for exchange of tax rulings (ETR).

      OECD experts conducted several stages of inspections, including through a videoconference in March-April 2021 and an official visit to Kazakhstan on July 4-5, 2023.

      During the visit, the OECD experts positively noted that Kazakhstan's international and domestic legal framework provides sufficient assurance of compliance with confidentiality requirements when dealing with information received from other jurisdictions, as well as restrictions on the disclosure and use of information.

      In summary, the OECD experts also note that the general approach of public revenue authorities to information data security is in line with internationally recognized standards and best practices.