Article 152. Tax audit of the Tax Code of the Republic of Kazakhstan

Home / Codes / Article 152. Tax audit of the Tax Code of the Republic of Kazakhstan

 1. A tax audit is carried out in the form of a comprehensive, thematic, counter-tax audit, and a time-based survey.

 The period subject to tax audit should not exceed the limitation period.

 The tax authorities have the right to carry out tax audits of the structural divisions of a legal entity, regardless of the conduct of a tax audit of the legal entity itself.

 2. A tax audit in respect of employees of bodies engaged in operational search activities in accordance with the Law of the Republic of Kazakhstan "On Operational Search Activities" is conducted in a special manner.

 A special procedure for conducting a tax audit is determined by the authorized body in conjunction with special government agencies, military intelligence agencies of the Ministry of Defense of the Republic of Kazakhstan, and law enforcement agencies.

 3. When determining the audited period, the tax period covered by the tax audit is not included when assigning:

 1) comprehensive tax audit, with the exception of those appointed during the reorganization or liquidation of a resident legal entity or a structural subdivision of a non–resident legal entity;

 2) a thematic tax audit based on the tax statement or complaint of the taxpayer (tax agent) himself, including:

 according to the tax statement in connection with the removal from the registration of the value added tax payer;

 in connection with the complaint of the taxpayer (tax agent) about the notification of the results of the tax audit.

 The provision of the first part of this paragraph does not apply to tax audits in respect of:

 1) taxpayers subject to tax monitoring;

 2) subsurface users;

 3) taxpayers engaged in activities related to the production and turnover of certain types of excisable products and biofuels.

 4. A tax audit is appointed in accordance with this Code, taking into account the indicator of the tax burden coefficient.

 At the same time, a comprehensive tax audit is not appointed for a tax period in which the taxpayer's tax burden coefficient is at least 90 percent of the upper index of the tax burden coefficient for the relevant type of activity and taking into account the region of activity.

 The provisions of part two of this paragraph do not apply to the appointment of a comprehensive tax audit at the request of the taxpayer himself, on the grounds provided for by the Criminal Procedure Legislation of the Republic of Kazakhstan, at the request of the prosecutor's office.

The Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM.

President

Republic of Kazakhstan

Constitution Law Code Standard Decree Order Decision Resolution Lawyer Almaty Lawyer Legal service Legal advice Civil Criminal Administrative cases Disputes Defense Arbitration Law Company Kazakhstan Law Firm Court Cases

__________________________

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 152. The specifics of conducting thematic checks to confirm the accuracy of the amounts of excess value added tax of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. A thematic verification to confirm the accuracy of the amount of excess value-added tax is carried out using a risk management system in relation to the taxpayer who submitted:

a tax statement in connection with the application of paragraphs 1 and 2 of Article 432 of this Code;

the claim for the refund of the excess amount of value added tax specified in the value added tax return (hereinafter referred to as the claim for the refund of the excess amount of value added tax).

2. The tax period is included in the period under review.:

which is indicated by the taxpayer in the tax statement in connection with the application of paragraphs 1 and 2 of Article 432 of this Code;

unless otherwise specified in part three of this paragraph, starting from the tax period for which the taxpayer has filed a claim for a refund of the excess amount of value-added tax, including the tax period in which the value-added tax return is submitted indicating the claim for a refund of the excess amount of value-added tax.

Unless otherwise specified in paragraph 3 of this Article, the period under review specified in this paragraph shall also include tax periods for which no checks have been conducted on this type of tax and which do not exceed the limitation period established by Article 48 of this Code.

For taxpayers specified in subparagraph 1) of the first part of paragraph 2 of Article 434 of this Code who are entitled to apply a simplified procedure for refunding the amount of excess value-added tax, the tax period for which the taxpayer has submitted a claim for the refund of the amount of excess value-added tax specified in the value-added tax return is included in the period under review..

3. When conducting a thematic audit in order to confirm the accuracy of the amount of excess value-added tax presented for refund in accordance with Article 432 of this Code, the period under review includes the time period starting from the tax period in which:

construction of industrial buildings and structures has begun;

A contract for subsurface use has been concluded in accordance with the procedure established by the legislation of the Republic of Kazakhstan.

When confirming the accuracy of the amount of excess value-added tax submitted for refund in accordance with Article 432 of this Code, the results of tax audits conducted on the taxpayer's tax statement in accordance with subparagraph 2) shall be taken into account. paragraph 3 of Article 145 of this Code.

When confirming the accuracy of the excess amount of value-added tax generated for the tax periods prior to January 1, 2013, the results of previous tax audits of the taxpayer, including counter audits, are taken into account.

4. Excluded by the Law of the Republic of Kazakhstan dated 02.04.2019 No. 241-VI (effective from 01.01.2019).

5. In case of export of goods, when determining the amount of value-added tax to be refunded in accordance with this Code, the information of the customs authority confirming the fact of export of goods from the customs territory of the Eurasian Economic Union in the customs procedure of export is taken into account.

In case of export of goods from the territory of the Republic of Kazakhstan to the territory of a member state of the Eurasian Economic Union, when determining the amount of value-added tax to be refunded in accordance with this Code, information from the documents specified in Article 447 of this Code shall be taken into account.

6. In case of processing of toll-free raw materials imported into the territory of the Republic of Kazakhstan from the territory of another member state of the Eurasian Economic Union with subsequent export of processed products to the territory of another state, information from the documents specified in Article 449 of this Code shall be taken into account when determining the amount of value-added tax to be refunded in accordance with this Code.

In case of processing of toll-free raw materials imported into the territory of the Republic of Kazakhstan from the territory of one member state of the Eurasian Economic Union with the subsequent sale of processed products to the territory of a state that is not a member of the Eurasian Economic Union, when determining the amount of value-added tax to be refunded in accordance with this Code, the information of the customs authority shall be taken into account, confirming the fact of export of processed products from the customs territory of the Eurasian Economic Union in the customs procedure of export.

7. In case of export of goods, when determining the amount of value-added tax to be refunded, the export of goods for which foreign currency earnings were received into the taxpayer's bank accounts in second-tier banks in the territory of the Republic of Kazakhstan, opened in accordance with the procedure established by the legislation of the Republic of Kazakhstan, or the actual import into the territory of the Republic of Kazakhstan of goods delivered to the payer, is taken into account. value added tax by the buyer of exported goods on foreign trade exchange (barter) transactions.

In the case of exports of goods under foreign trade exchange (barter) operations, when determining the amount of value-added tax to be refunded, the existence of an agreement (contract) for a foreign trade exchange (barter) operation, as well as an import declaration for goods for goods delivered to the value-added tax payer by the buyer of exported goods under foreign trade exchange (barter), is taken into account. operations.

In the case of export of goods from the territory of the Republic of Kazakhstan to the territory of a member state of the Eurasian Economic Union for foreign trade exchange (barter) operations, the provision of a loan in the form of things, when determining the amount of value-added tax to be refunded, the existence of an agreement (contract) for foreign trade exchange (barter) operations, an agreement (contract) for the provision of loans in the form of things, as well as applications for the import of goods and payment of indirect taxes on goods, delivered to the value added tax payer by the buyer of exported goods under the specified transactions.

In case of export of goods from the territory of the Republic of Kazakhstan to the territory of a member state of the Eurasian Economic Union under a leasing agreement (contract) providing for the transfer of ownership of it to the lessee, the receipt of foreign exchange earnings to the taxpayer's bank accounts in second-tier banks in the territory of the Republic of Kazakhstan, opened in accordance with the procedure established by the legislation of the Republic of Kazakhstan, confirming the actual receipt of the lease payment (in terms of reimbursement of the initial cost of the goods (leased item).

In case of processing of toll-free raw materials imported into the territory of the Republic of Kazakhstan from the territory of another member state of the Eurasian Economic Union with subsequent export of processed products to the territory of another state or to the territory of a state that is not a member of the Eurasian Economic Union, when determining the amount of value-added tax to be refunded in accordance with this Code, information on the receipt of foreign currency earnings to the taxpayer's bank accounts in second-tier banks in the territory of the Republic of Kazakhstan, opened in accordance with the procedure established by the legislation of the Republic of Kazakhstan, is taken into account.

The submission of an opinion to the tax authorities on the receipt of foreign exchange earnings is carried out by the National Bank of the Republic of Kazakhstan and second-tier banks in the manner and in the form approved by the authorized body in coordination with the National Bank of the Republic of Kazakhstan.

In order to receive this opinion, the tax authorities send a corresponding request for the receipt of foreign currency earnings as of the date of drawing up such an opinion.

The requirements of this paragraph for the receipt of foreign exchange earnings to the taxpayer's bank accounts in second-tier banks in the territory of the Republic of Kazakhstan do not apply to taxpayers:

specified in paragraph 2 of Article 393 of this Code;

carrying out exploration and (or) production of hydrocarbons at sea within the framework of the production sharing agreement specified in paragraph 1 of Article 722 of this Code.

8. In the course of conducting a thematic audit, the tax authority shall appoint counter inspections of the direct suppliers of goods, works, and services of the taxpayer being audited in accordance with the procedure established by Article 143 of this Code.

9. Confirmation of the reliability of the value–added tax amounts for transactions between the taxpayer being audited and its direct supplier, the taxpayer subject to tax monitoring, is carried out by the tax authority that appointed the thematic audit, based on tax reporting data and (or) the electronic invoice information system available to the tax authorities.

10. During the thematic audit, the tax authority, if violations are detected based on the results of the analysis of the Pyramid analytical report, sends a notification to the suppliers provided for in subparagraph 10) of paragraph 2 of Article 114 of this Code.

At the same time, if the supplier of goods, works, and services of the taxpayer being audited is registered at his location with another tax authority, the tax authority that appointed the thematic audit shall send to the relevant tax authority a request for taking measures in accordance with this Code to eliminate violations by such suppliers of goods, works, and services identified by the results of the analysis. the Pyramid analytical report.

11. For the purposes of this Code, the Pyramid analytical report is the results of control carried out by tax authorities based on the study and analysis of value-added tax reports submitted by a taxpayer (tax agent) and (or) information from information systems.

At the same time, the Pyramid analytical report is formed for the tax period provided for in paragraph 2 of this article.

12. No refund of value-added tax is made within the limits of the amounts for which, as of the date of completion of the tax audit:

1) responses to requests for counter-checks to confirm the reliability of settlements with the supplier have not been received.;

2) violations have been identified for the suppliers of the taxpayer being audited based on the results of the analysis of the Pyramid analytical report;

3) the accuracy of the value-added tax amounts has not been confirmed;

4) the reliability of the value-added tax amounts has not been confirmed due to the impossibility of conducting a counter-check, including due to:

absence of a supplier at the location;

loss of the supplier's accounting documentation.

At the same time, the provisions of subparagraph 2) of part one of this paragraph shall not apply in the event of elimination of violations identified by the results of the Pyramid analytical report by direct suppliers of the following taxpayers being audited:

those who have the right to apply a simplified procedure for refunding the amount of excess value added tax;

implementing an investment project within the framework of the republican industrialization map approved by the Government of the Republic of Kazakhstan, the cost of which is at least 150,000,000 times the monthly calculation index established by the law on the republican budget and effective on January 1 of the corresponding fiscal year;

operating under a subsurface use contract concluded in accordance with the legislation of the Republic of Kazakhstan, and having an average tax burden coefficient of at least 20 percent calculated for the last 5 years preceding the tax period in which the claim for a refund of the excess value-added tax was made.;

carrying out exploration and (or) production of hydrocarbons at sea within the framework of the production sharing agreement specified in paragraph 1 of Article 722 of this Code.

The tax audit report indicates the basis for non-repayment of value added tax.

13. The refund of value added tax is made on the basis of the conclusion to the tax audit report in the form established by the authorized body in the following cases:

1) upon receiving a response to the request of the tax authority in respect of the buyer of processed products in the case provided for in paragraph 6 of Article 393 of this Code;

2) when applying Article 432 of this Code.

14. The conclusion to the tax audit report is drawn up no later than the 25th day of the last month of the quarter in the amount of at least two copies and signed by officials of the tax authority. One copy of the conclusion to the tax audit report is handed over to the taxpayer, who is obliged to make a note on the other copy of the receipt of the said conclusion.

15. The total amount of excess value added tax, confirmed by the thematic audit report and the conclusion to the tax audit report, must not exceed the amount specified in the request for a refund of the excess value added tax for the verified period.

16. If, at the time of the tax audit, the supplier has ceased operations due to liquidation and a liquidation tax audit has been conducted against such supplier, confirmation of the amount of value-added tax attributed to the offset is made on the basis of the register of invoices for goods sold, works performed and services rendered and (or) information from the information system. electronic invoices based on the results of the liquidation audit.

17. The provisions of this article shall also apply in the case of a thematic audit to confirm the reliability of the amounts of excess value-added tax returned from the budget to the taxpayer, in accordance with Article 434 of this Code, an unscheduled thematic audit to confirm the reliability of the amounts of excess value-added tax presented and returned, as well as the inclusion by the tax authority of the issue of confirming the reliability of the amounts of excess tax The value added tax submitted for return is subject to a comprehensive audit.

The footnote. Article 152 as amended by the Laws of the Republic of Kazakhstan dated 04/02/2019 No. 241-VI (for the procedure of entry into force, see art. 2); dated 12/10/2020 No. 382-VI (effective from 01.01.2021); dated 12/20/2021 No. 85-VII (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