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Article 155. Comprehensive tax audit of the Tax Code of the Republic of Kazakhstan
1. A comprehensive tax audit is a tax audit on the fulfillment of tax obligations for all types of taxes, payments to the budget and social obligations.
A comprehensive tax audit may include issues related to thematic tax audits.
2. Upon liquidation or termination of a taxpayer's activity, an exclusively comprehensive tax audit is conducted (hereinafter referred to as a liquidation tax audit).
When a structural subdivision of a resident legal entity is removed from the registration register, a comprehensive tax audit is not conducted, except in the case of a taxpayer submitting an application for such an audit.
The Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM.
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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 155. The rights and obligations of tax authority officials when conducting a tax audit of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan
1. When conducting a tax audit, tax authority officials have the right to:
1) require and receive from second-tier banks and organizations engaged in certain types of banking operations documents and information on the availability and numbers of the bank accounts of the person being audited, as well as documents and information related to the balances and movement of money on the accounts of taxpayers (persons being audited) necessary for conducting an audit, including those containing bank secrecy in accordance with the legislation of the Republic of Kazakhstan;
2) request and receive from government agencies the documents and information necessary for conducting an audit, including those constituting commercial, banking, tax and other legally protected secrets in accordance with the laws of the Republic of Kazakhstan;
3) require and receive accounting documentation on paper and electronic media, as well as access to automated databases (information systems) in accordance with the subject of verification;
4) request and receive written explanations from the taxpayer, including his employees, on issues arising during the tax audit;
5) send inquiries to state and other bodies (organizations) of foreign states on issues that have arisen during the tax audit;
6) require the taxpayer (tax agent) to have access to view the data of the software used for automating accounting and tax accounting, and (or) an information system containing data from primary accounting documents, accounting registers, information about taxable objects and (or) objects related to taxation, with the exception of the right of access to view the data of the software and (or) information system of second-tier banks and organizations engaged in certain types of banking operations, containing information about the bank accounts of their clients that constitute a banking secret in accordance with the laws of the Republic of Kazakhstan.
The exception established by this subparagraph does not apply to the claims of tax authorities made during the tax audit in respect of income and expenses.;
7) inspect the property that is an object of taxation and (or) an object related to taxation, regardless of its location, conduct an inventory of the property of the person being checked (except residential premises), including for compliance with the information specified in the consignment notes;
8) determine by indirect method the objects of taxation and (or) objects related to taxation, in accordance with the procedure established by this Code;
9) other rights provided for by the legislation of the Republic of Kazakhstan.
2. When conducting a tax audit, tax authority officials are required to:
1) to respect the rights and legitimate interests of the person being checked, and to prevent unlawful decisions and actions (inaction) from harming the person being checked;
2) to ensure the safety of documents received and compiled during the tax audit, not to disclose their contents without the consent of the person being audited, except in cases provided for by the laws of the Republic of Kazakhstan;
3) observe professional ethics;
4) inform the audited person about his rights and obligations during the tax audit;
5) to inform about the rights and duties of officials of the tax authority;
6) not to violate the established working hours of the taxpayer (the person being audited) during the tax audit period;
7) to provide, at the request of the person being audited, the necessary information on the provisions of this Code concerning the procedure for conducting inspections;
8) when conducting a tax audit, present an order to the representatives of the person being audited, as well as their official identification cards or identification cards.;
9) perform other duties stipulated by this Code.
The footnote. Article 155 as amended by the Law of the Republic of Kazakhstan dated 26.11.2019 No. 273-VI (effective six months after the date of its first official publication).
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