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Article 138. Control of electronic invoice statements of the Tax Code of the Republic of Kazakhstan
1. The control of electronic invoice statements is carried out by the tax authority in order to prevent the issuance of high-risk electronic invoices.
2. Electronic invoice statement control is carried out in the form of:
1) automated control of electronic invoice statements (hereinafter referred to as automated control);
2) comparative control of electronic invoice statements (hereinafter referred to as comparative control).
The Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM.
President
Republic of Kazakhstan
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From January 1, 2026, to invalidate the Code of the Republic of Kazakhstan dated December 25, 2017 "On Taxes and Other Mandatory payments to the Budget" (Tax Code) in connection with the entry into force of the Tax Code dated July 18, 2025 No. 214-VIII SAM.
Article 138. The concept of tax audit of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan
1. A tax audit is an audit carried out by a tax authority of the implementation of the norms of the tax legislation of the Republic of Kazakhstan, as well as other legislation of the Republic of Kazakhstan, the control over the implementation of which is entrusted to the tax authorities.
2. Tax audits are carried out exclusively by tax authorities.
The footnote. Article 138 as amended by the Law of the Republic of Kazakhstan dated 02.01.2021 No. 402-VI (effective from 01.01.2022).
On taxes and other mandatory payments to the budget (Tax Code) On Customs Regulation On Subsoil and Subsurface Use Administrative Procedural and Procedural On the Health of the People and the Healthcare System Ecological Social Commentary Article Civil Procedural Civil Code of Criminal Procedure Criminal Regulatory Decision of the Supreme Court
