Article 159. Participants in the tax audit of the Tax Code of the Republic of Kazakhstan

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 1. The participants of the tax audit are:

 1) officials of the tax authority conducting a tax audit;

 2) specialists engaged by the tax authority to conduct a tax audit in accordance with this Code, specified in the order (hereinafter referred to as the specialist);

 3) verifiable persons:

 in case of thematic tax audits that are not assigned to a specific taxpayer (tax agent), the taxpayer, including the EAEU member States and non–EAEU member states, in the area of the territory specified in the regulation.;

 In other forms of tax audits, it is the taxpayer (tax agent) specified in the order.

 2. In order to investigate issues requiring special knowledge and skills and obtain consultations, the tax authority has the right to involve in the tax audit a specialist with such special knowledge and skills, including officials of other state bodies of the Republic of Kazakhstan.

 On issues submitted on paper or in the form of an electronic document submitted by an official of the tax authority, the specialist involved in the audit draws up an opinion that is used during the tax audit.

 Copies of such written questions and conclusions are attached to the tax audit report, including a copy to be handed over to the taxpayer (tax agent).

 3. A tax audit is also carried out with respect to an authorized representative of the participants of a simple partnership (consortium) responsible for maintaining consolidated tax records for such activities in order to obtain information about the taxpayer (tax agent) being audited on issues related to the business activities of the taxpayer (tax agent) being audited.

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 159. Decision on the results 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, in case of violations leading to the accrual of taxes and payments to the budget, reduction of losses, failure to confirm the refund of excess amounts of value-added tax and (or) corporate (individual) income tax withheld from the source of payment from non-resident income, the tax authority issues a notification on the results of the audit, which is sent (handed over) to the taxpayer (tax agent) in accordance with the procedure and terms established in accordance with Articles 114 and 115 of this Code.

2. The registration of the notification of the audit results and the tax audit report is carried out by the tax authority under one number.

3. The notification of the results of the audit must contain the following details and information:

1) date and number of registration of the notification and tax audit report;

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

3) taxpayer identification number (tax agent);

4) the amount of accrued taxes and payments to the budget, social payments and penalties;

5) the amount of reduced losses;

6) the amount of excess value added tax that has not been confirmed for refund;

7) the amount of corporate (individual) income tax withheld from the source of payment from income of non-residents, not confirmed for refund;

8) the demand for payment and the terms of payment;

9) details of the relevant taxes and payments to the budget and penalties;

10) the time and place of appeal.

4. In the case of a tax audit conducted as part of a pre-trial investigation, notification of the results of the audit of the taxpayer against whom the pre-trial investigation is being conducted is issued after the completion of the criminal case.

In this case, a notification of the results of the audit is issued and handed over to the taxpayer no later than five working days from the date of receipt of the official document confirming the completion of the criminal case.

5. The notification of the audit results must be delivered to the taxpayer (tax agent) personally and certified by his signature or sent by registered mail with the notification. A notification of the audit results sent by registered mail with a notification is considered to have been delivered to the taxpayer (tax agent) from the date of the note on receipt by the taxpayer (tax agent) in the notification of the postal service or other communication organization, unless otherwise specified by this article.

6. If the postal or other communication organization returns notifications based on the results of the audit sent by the tax authorities to the taxpayer (tax agent) by registered mail with the notification, the date of delivery of such notifications is the date:

1) conducting a tax survey with the involvement of witnesses on the grounds and in accordance with the procedure established by this Code;

2) the return of such a letter by a postal or other communication organization – in the event that the tax audit report is served on the basis of the tax survey report in accordance with paragraph 3 of Article 158 of this Code.

7. A taxpayer (tax agent) who has received a notification of the results of an audit is obliged to execute it within the time limits specified in the notification, unless he has appealed the results of the audit.

8. If the taxpayer (tax agent) agrees with the accrued amounts of taxes, payments to the budget and (or) penalties specified in the notification of the audit results, the deadlines for fulfilling the tax obligation to pay taxes, payments to the budget, as well as the obligation to pay penalties may be extended by sixty working days at the request of the taxpayer (tax agent) with the schedule of payment attached, unless otherwise established by Article 51 of this Code.

In this case, the specified amount is payable to the budget with a penalty charge for each day of the extension of the payment period and is paid in equal installments every fifteen working days of the specified period.

The deadline for fulfilling a tax obligation in accordance with the procedure established by this paragraph is not subject to extension.:

for the payment of the amounts of excise duty and taxes accrued based on the results of the audit, withheld at the source of payment;

for the payment of accrued taxes, payments to the budget and penalties based on the audit results after appealing the audit results.

9. The amount of obligations specified in paragraph 7 of Article 158 of this Code shall be reflected in the notification of accrued amounts of taxes, payments to the budget and social payments for the period from the date of submission of liquidation tax reports to the date of completion of the liquidation tax audit, sent to the taxpayer in accordance with the procedure established by Article 115 of this Code.

10. If, during an unscheduled tax audit, except for the thematic audits specified in subitems 8) and 11) of paragraph 1 of Article 142 of this Code, during the same tax period on the same issue, the tax authority revealed the fact that the taxpayer (tax agent) committed a violation of the tax legislation of the Republic of Kazakhstan, which was not revealed during When conducting any of the previous tax audits, proceedings on an administrative offense cannot be initiated against a taxpayer for such a violation, and what has been initiated is subject to termination.

The provision of this paragraph does not apply to violations of the tax legislation of the Republic of Kazakhstan identified by:

1) in terms of reducing by a taxpayer (tax agent) the amount of tax or payment to be paid to the budget by submitting additional tax reports for a previously verified tax period for this type of tax or payment;

2) based on the results of a response to a request from a tax authority sent during any of the previous tax audits of the same tax period, if the specified response is received after the completion of such an audit.;

3) based on the results of consideration of documents affecting the amount of tax or payment to be paid to the budget and not submitted by the taxpayer (tax agent) to a written request from the tax authority during any of the previous tax audits of the same tax period for this type of tax or payment;

4) regarding the action(s) according to the statement of an invoice made (made) with a private business entity without actually performing work, rendering services, or shipping goods, after the entry into force of a verdict or court order, if the tax authority first received information about such an action (actions) after the completion of any of the previous tax audits of the tax period, in which committed (committed) such (such) action (actions).

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