Article 160. The rights and obligations of tax authority officials when conducting a tax audit of the Tax Code of the Republic of Kazakhstan

Home / Codes / Article 160. The rights and obligations of tax authority officials when conducting a tax audit of the Tax Code of the Republic of Kazakhstan

 1. When conducting a tax audit for the period under review, tax officials have the right to:

 1) require and receive from banking organizations documents and information on the availability and numbers of the bank accounts of the person being audited, as well as documents and information regarding the balances and movement of money on the accounts of taxpayers (persons being audited) necessary for conducting an audit, including those containing banking 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 the tax audit;

 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 grant the right of access to view the data of software designed to automate accounting and tax accounting, and (or) the information system used by him and containing:

 data of primary accounting documents;

 accounting registers data;

 information about taxable objects and (or) objects related to taxation.

 The provision of the first part of this subparagraph, except for the case of such a requirement during horizontal monitoring and tax audit in respect of income and expenses, does not apply to the software and (or) information system of banking organizations containing information constituting a banking secret in accordance with the laws of the Republic of Kazakhstan.;

 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) exercise other rights in accordance with this Code and the laws 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) not to violate the established working hours of the taxpayer being audited during the tax audit period;

 5) provide, at the request of the person being audited, the necessary information on the provisions of this Code concerning the procedure for conducting tax audits;

 6) 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.;

 7) perform other duties stipulated by this Code.

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 160. General provisions of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. In case of violation of the accounting procedure, loss or destruction of accounting documents, the tax authorities determine the objects of taxation and (or) objects related to taxation on the basis of indirect methods (assets, liabilities, turnover, costs, expenses) in accordance with the procedure established by this Article and Articles 161, 162 and 163 of this Code.

2. Violation of the accounting procedure, loss or destruction of accounting documentation is understood as the absence or failure by a taxpayer (tax agent) to provide documents that are the basis for determining taxable items and (or) tax-related items for calculating tax liabilities requested based on the requirements of tax authorities in accordance with Article 161 of this Code.

3. Indirect methods of determining taxable objects and (or) objects related to taxation are understood as determining the amounts of taxes and payments to the budget based on an assessment of assets, liabilities, turnover, expenses, as well as an assessment of other taxable objects and (or) objects related to taxation, taken to calculate the tax liability for a specific tax and payment to the budget in accordance with this Code. Assessment of taxable objects and (or) objects related to taxation is carried out on the basis of information obtained from tax reports and (or) primary accounting documents, as well as from other sources.

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