Article 156. Thematic tax audit of the Tax Code of the Republic of Kazakhstan

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 1. A thematic tax audit is a tax audit of the fulfillment of a tax obligation for certain types of taxes and (or) payments to the budget and (or) social obligations and other requirements of this Code and the legislation of the Republic of Kazakhstan, the control over compliance with which is entrusted to the tax authority.

 2. A thematic tax audit is conducted on the following issues:

 1) fulfillment of tax obligations for certain types of taxes and (or) payments to the budget;

 2) completeness and timeliness of calculation, deduction and transfer of social payments;

 3) determination of the tax liability for the action (actions) for issuing an invoice, the commission of which was recognized by the court as carried out (carried out) without the actual performance of work, provision of services, shipment of goods;

 4) determining the tax liability for mutual settlements with the taxpayer (taxpayers), in respect of whom a pre-trial investigation is being conducted into the commission of actions to issue an invoice without the actual performance of work, provision of services, shipment of goods;

 5) determining the tax liability for mutual settlements with the taxpayer (taxpayers) in respect of whom the tax authority has applied the suspension of electronic invoice issuance in accordance with subparagraph 1) paragraph 1 of Article 88 of this Code;

 6) determination of mutual settlements between a taxpayer and his debtors;

 7) the availability of waybills for goods imported and transported between the EAEU member States and the conformity of the name of the goods with the information specified in the waybills;

 8) the availability of accompanying invoices for goods and the conformity of the name, quantity (volume) of goods with the information specified in the accompanying invoices for goods:

 when moving, selling and (or) shipping goods across the territory of the Republic of Kazakhstan, including those carried out by international road transport between the EAEU Member States;

 when goods are imported into the territory of the Republic of Kazakhstan from the territory of non–EAEU member states and EAEU Member States;

 when exporting goods from the territory of the Republic of Kazakhstan to the territory of non–EAEU member states and EAEU Member States;

 9) confirmation of the availability of the remaining goods included in the list of goods to which reduced rates of customs duties are applied in connection with the accession of the Republic of Kazakhstan to the World Trade Organization;

 10) the legality of the application of the provisions of international treaties;

 11) confirmation of the income tax refund submitted by a non-resident from the budget in connection with the application of the provisions of an international treaty regulating the avoidance of double taxation and the prevention of tax evasion;

 12) stated in the non-resident's request for reconsideration of a tax application for a refund of income tax from the budget in connection with the application of the provisions of an international treaty regulating the avoidance of double taxation and the prevention of tax evasion;

 13) the availability of documents provided for by regulatory legal acts of the Republic of Kazakhstan adopted in the implementation of international agreements when exporting goods from the territory of the Republic of Kazakhstan to the territory of the EAEU member States and the conformity of goods with the information specified in the documents;

 14) fulfillment by a person and (or) a structural subdivision of a legal entity of the requirements established by this Code when receiving, spending money and (or) other property from foreign states, international and foreign organizations, foreigners, stateless persons, in certain cases;

 15) the availability and authenticity on the product of means of identification for goods subject to mandatory labeling in accordance with international treaties ratified by the Republic of Kazakhstan and (or) the legislation of the Republic of Kazakhstan;

 16) compliance with the requirements of the laws of the Republic of Kazakhstan on state regulation of production and turnover of certain types of excisable goods, as well as turnover of aviation fuel, biofuels, fuel oil;

 17) availability and authenticity of means of identification and accounting and control marks;

 18) availability of a license;

 19) registration with the tax authorities;

 20) fulfillment of the tax obligation on value added tax and (or) excise duty on goods imported into the territory of the Republic of Kazakhstan from the territory of the EAEU member states;

 21) confirmation of the accuracy of the amounts of excess value added tax, including those submitted for refund;

 22) confirmation of the actual turnover in the sale of goods, performance of works and provision of services;

 23) compliance with the procedure for issuing electronic invoices;

 24) confirmation of the presence of violations indicated in the notification of discrepancies identified by the results of desk control;

 25) compliance with tax registration requirements;

 26) compliance with the procedure for the use of cash registers and (or) a three-component integrated system;

 27) availability of cash registers and (or) a three-component integrated system;

 28) availability of equipment (devices) designed for making payments using payment cards;

 29) failure to comply with a reasoned decision on monitoring large taxpayers;

 30) disagreement with a reasoned decision on horizontal monitoring of the fulfillment of a tax obligation and (or) non-fulfillment of such a decision;

 31) stated in the complaint of the taxpayer (tax agent) on the notification of the results of the tax audit;

 32) fulfillment by banking organizations of the duties established by:

 by this Code;

The Social Code of the Republic of Kazakhstan;

The Law of the Republic of Kazakhstan "On compulsory social health insurance";

 other legislation of the Republic of Kazakhstan, the control over compliance with which is entrusted to the tax authorities;

 33) compliance with the legislation of the Republic of Kazakhstan on permits and notifications and conditions of production, storage and sale of certain types of excisable goods;

 34) transfer pricing;

 35) execution of the order on suspension of expenditure operations at the taxpayer's (tax agent's) cash desk.

 A thematic tax audit can be conducted simultaneously on several issues.

 3. The tax authorities are not entitled to carry out a thematic tax audit of actions for issuing an invoice, the commission of which is recognized by the court as carried out without the actual performance of work, provision of services, shipment of goods, until the taxpayer (tax agent) is notified of discrepancies identified by the results of desk control and the expiration of its execution.

 4. In agreement with associations of private business entities, representatives of such associations may be involved in conducting a thematic tax audit that is not assigned to a specific taxpayer (tax agent).

 Representatives of associations of private business entities monitor compliance with the rights of taxpayers (tax agents) when conducting these thematic tax audits.

 5. A thematic tax audit is conducted simultaneously on the issues of fulfilling tax obligations for certain types of taxes and (or) payments to the budget and confirming the accuracy of the amounts of excess value-added tax, including those submitted for refund, when appointed for one of the following reasons:

 1) a taxpayer's tax statement on the refund of the excess amount of value–added tax in order to apply the procedure for refunding the excess amount of value-added tax in equal shares during twenty tax periods - to confirm the accuracy of the excess amount of value-added tax;

 2) the taxpayer's claims for the refund of the excess amount of value–added tax indicated in the value-added tax return - to confirm the authenticity of the excess amounts of value-added tax submitted for refund.

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 156. The rights and obligations of a taxpayer (tax agent) during 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, a taxpayer (tax agent) has the right to:

1) request from the tax authority and receive from them information on the provisions of this Code and the legislation of the Republic of Kazakhstan concerning the procedure for conducting an audit;

2) require officials of the tax authorities conducting a tax audit to present an order for conducting a tax audit, as well as official identification cards or identification cards;

3) be present during the tax audit and provide explanations on issues related to the subject of the tax audit;

4) submit a written objection to the preliminary tax audit report in accordance with the procedure established by the tax legislation of the Republic of Kazakhstan.;

5) enjoy other rights provided for by this Code.

2. When conducting tax audits, a taxpayer (tax agent) must:

1) submit, at the request of officials of the tax authority, documents and information on paper and, if necessary, also on electronic media within the established time limits.;

2) submit accounting documentation compiled by the taxpayer (tax agent) in accordance with Chapter 23 of this Code;

3) ensure unhindered access to the territory and (or) premises of the person being audited by officials of the tax authority conducting a tax audit and officials involved in conducting such an audit and provide them with a workplace;

4) ensure that inventory is carried out during tax audits;

5) provide, at the request of officials of the tax authority conducting the tax audit, written and oral explanations on the issues of the taxpayer's (tax agent's) activities;

6) provide access to view the data of the software and (or) information system specified in subparagraph 6) of paragraph 1 of Article 155 of this Code;

7) perform other duties stipulated by the legislation of the Republic of Kazakhstan.

The footnote. Article 156 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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