Аннотация
In the era of global data exchange, banking secrecy is no longer absolute, becoming part of a more transparent tax administration system. International exchange of tax information has necessitated a legal analysis of issues related to tax secrecy and banking secrecy in Kazakhstan. The authors analyse the relationship between banking, tax and official secrecy, as well as international and national mechanisms for protecting confidentiality in the context of growing demands for tax transparency. The article discusses international initiatives, including CRS, FATCA and the Convention on Mutual Administrative Assistance in Tax Matters (OECD), as well as their impact on the legal framework governing financial information in Kazakhstan. Focusing on international standards, the article highlights the lack of legal clarity in Kazakhstani legislation regarding the mechanism for ensuring banking secrecy when transferring information to tax authorities. Measures are proposed to harmonise regulatory acts aimed at ensuring a balance between the confidentiality of taxpayer information and the obligation of banking organisations to assist the tax authority in performing its tax administration tasks, as well as legal certainty in the handling of confidential information.