Tengrinews.kz — The developer of ChatGPT underpaid Kazakhstan's budget by 1.8 billion tenge in taxes, transferring the amount only after receiving a notification from tax authorities. This was reported by Talgat Adilov, head of the Digital Assets Administration Department of the State Revenue Committee.
Based on 2025 results, fiscal authorities identified 77 foreign internet companies with outstanding issues regarding their tax obligations.
Some platforms had failed to complete conditional registration in Kazakhstan, while others showed discrepancies between the volume of payments from Kazakhstani users and the amounts of VAT paid.
According to Adilov, approximately eight companies fulfilled their obligations after receiving notifications.
"Regarding significant amounts, ChatGPT paid 1.8 billion tenge in back taxes for 2025," Talgat Adilov reported.
Another major payer was AliExpress. Following a desk audit, the marketplace paid an additional 600 million tenge into Kazakhstan's budget.
To verify compliance, tax authorities use data from second-tier banks regarding payments made by Kazakhstanis to foreign internet platforms. The Committee compares the total payment amounts with the VAT remitted by the foreign companies. If a discrepancy is found, a notification is issued.
Context
In May 2025, the American company OpenAI, the developer of ChatGPT, was added to the list of conditionally registered foreign digital service providers. This requires the company to pay VAT on paid services provided to users in Kazakhstan.
The so-called "Google Tax" has been in effect in Kazakhstan since 2022. According to State Revenue Committee data as of March 2026, foreign internet companies have contributed 146.5 billion tenge to the budget since the mechanism's launch, with 57.6 billion tenge paid for 2025 alone.
Starting in 2026, foreign internet platforms could face blocking in Kazakhstan if they fail to register as VAT payers or ignore notifications from tax authorities.
