Article 158. Time-based survey of the Tax Code of the Republic of Kazakhstan

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 1. A time–based survey is a tax audit conducted by a tax authority in order to establish the taxpayer's actual income and the actual costs associated with income-generating activities for the period during which the survey is conducted.

 2. The results of the time-lapse examination:

 1) used in the tax risk management system;

 2) are taken into account when calculating the amounts of taxes and payments to the budget based on the results of a comprehensive or thematic tax audit.

 3. The decision to conduct a time-based survey is made by the tax authority at the location indicated in the taxpayer's registration data and (or) at the location of the taxable object and (or) the object related to taxation, in accordance with the procedure determined by the authorized body.

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

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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 158. Completion of the tax audit of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. Upon completion of the tax audit, an official of the tax authority draws up a tax audit report indicating:

1) places and dates when the inspection report was drawn up;

2) the type and form of verification;

3) positions, surnames, first names, patronymics (if they are indicated in the identification documents) of officials of the tax authority who conducted the tax audit;

4) names of the tax authority;

5) the surname, first name, patronymic (if it is indicated in the identity document) or the full name of the taxpayer (tax agent);

6) the location, bank details of the person being checked, as well as his identification number;

7) surnames, first names, patronymics (if they are indicated in the identification documents) of the head and officials of the taxpayer (tax agent) responsible for maintaining tax and accounting records and paying taxes and payments to the budget;

8) information about the previous inspection and the measures taken to eliminate previously identified violations (during complex or thematic inspections);

9) the period under review and general information about the documents submitted by the taxpayer (tax agent) for the audit;

10) a detailed description of the violations identified, indicating the relevant provisions of the legislation of the Republic of Kazakhstan, the requirements of which were violated;

11) verification results.

2. A tax audit report shall be drawn up in at least two copies and signed by the officials of the tax authority who conducted the audit.

3. The completion of the tax audit period is considered to be the day when the tax audit report is handed over to the taxpayer (tax agent).

Upon receipt of the tax audit report, the taxpayer (tax agent) is obliged to put his signature and the date of its receipt on a copy of the tax audit report of the tax authorities.

If it is impossible to hand over the tax audit report to the taxpayer (tax agent) due to his absence at the location, a tax examination is conducted with the involvement of witnesses in accordance with the procedure established by this Code. In this case, the date of delivery of the tax audit report is the date of drawing up the tax survey report.

If a taxpayer (tax agent) refuses to receive a tax audit report, a corresponding entry shall be made in the tax audit report with the preparation of a protocol (act) provided for in Article 71 of this Code.

In this case, the date of delivery of the tax audit report is the date of drawing up the protocol (act).

4. If, upon completion of the tax audit, violations of the tax legislation of the Republic of Kazakhstan, as well as other legislation of the Republic of Kazakhstan, the control of which is entrusted to the tax authorities, are not established, a corresponding entry is made in the tax audit report.

5. In cases of absence of the taxpayer (tax agent) on the date of completion of the tax audit at the location of the taxpayer (tax agent) and (or) at the place of the tax audit, a corresponding entry is made in the tax audit report by an official of the tax authority conducting the tax audit.

6. The tax audit report shall be accompanied by the necessary copies of documents, calculations made by an official of the tax authority, and other materials obtained during the tax audit, with the exception of information that is a tax secret in accordance with Article 30 of this Code.

7. If, during the period from the date of receipt of the liquidation tax report to the date of completion of the liquidation tax audit, obligations arise for the calculation and payment of taxes, payments to the budget and social payments, such obligations are indicated in the appendix to the tax audit report without penalty and penalties.

The footnote. Article 158 as amended by the Law of the Republic of Kazakhstan dated December 21, 2022 No. 165-VII (effective from 01.01.2023).

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