Article 166. The specifics of conducting a thematic tax audit to confirm the accuracy of the amounts of excess value added tax of the Tax Code of the Republic of Kazakhstan

Home / Codes / Article 166. The specifics of conducting a thematic tax audit to confirm the accuracy of the amounts of excess value added tax of the Tax Code of the Republic of Kazakhstan

 1. A thematic tax audit to confirm the accuracy of the amounts of excess value added tax is carried out in the following cases::

 1) submission of a tax statement to confirm the accuracy of the amounts of excess value-added tax in terms of the amount of tax offset for goods, works, and services purchased in connection with the construction of industrial buildings and structures being put into operation for the first time in the territory of the Republic of Kazakhstan, as well as during the period of geological exploration and field development;

 2) submitting a claim for a refund of the excess amount of value added tax;

 3) conducting a thematic tax audit to confirm the accuracy of the amounts of excess value-added tax previously returned from the budget to the taxpayer, including in a simplified manner.

 2. A thematic tax audit on the refund of value added tax is conducted simultaneously on the following issues::

 1) fulfillment of a value-added tax obligation;

 2) confirmation of the authenticity of the amounts of excess value added tax submitted or previously confirmed for refund.

 3. The period under review includes:

 1) the tax period specified in the tax statement is when applying for a refund of excess value–added tax incurred in connection with the application of Article 129 of this Code.;

 2) the tax period for which the taxpayer has filed a claim for a refund of the excess amount of value–added tax for the tax period for which the value-added tax return has been submitted indicating the claim for a refund of the excess amount of value-added tax - when submitting a claim for a refund of the excess amount of value-added tax;

 3) tax periods for which no checks have been carried out on this type of tax and which do not exceed the limitation period – when filing a claim for a refund of the excess amount of value added tax.

 4) tax periods for which the amounts of excess value–added tax were previously refunded, in the case of a thematic tax audit to confirm the accuracy of the amounts of excess value-added tax previously returned from the budget to the taxpayer, or a comprehensive tax audit.

 4. When conducting a thematic tax audit on the refund of value-added tax in order to confirm the accuracy of the amount of excess value-added tax presented for refund in accordance with Article 129 of this Code, the period under review includes the time period starting from the tax period in which:

 1) construction of industrial buildings and structures has begun;

 2) a contract for subsurface use has been concluded in accordance with the procedure established by the legislation of the Republic of Kazakhstan.

 5. When confirming the accuracy of the amount of excess value added tax:

 1) submitted for refund in accordance with Article 129 of this Code, the results of tax audits conducted on the taxpayer's tax statement to confirm the accuracy of the amounts of excess value added tax shall be taken into account.;

 2) formed for tax periods prior to January 1, 2013, the results of previously conducted tax audits of the taxpayer, including counter-tax audits, are taken into account.

 6. When determining the amount of value-added tax to be refunded in accordance with this Code, the following information shall be taken into account::

 1) confirming the fact of export of goods from the customs territory of the EAEU in the customs procedure of export, and information from documents confirming the export of goods – in the case of export of goods;

 2) from documents confirming the fact of processing of toll raw materials by a taxpayer of the Republic of Kazakhstan – in the case of processing of toll raw materials imported into the territory of the Republic of Kazakhstan from the territory of another EAEU member state, with subsequent export of processed products to the territory of another state;

 3) customs authorities confirming the fact of export of processed products from the customs territory of the EAEU – in case of processing of toll–free raw materials imported into the territory of the Republic of Kazakhstan from the territory of one EAEU member state, with subsequent sale of processed products to the territory of a non-EAEU member state.

 7. The receipt of foreign currency earnings to the taxpayer's bank accounts in second-tier banks in the territory of the Republic of Kazakhstan, opened in accordance with the procedure established by the legislation of the Republic of Kazakhstan, is taken into account when determining the amount of value-added tax to be refunded, in the case of:

 1) export of goods;

 2) export of goods from the territory of the Republic of Kazakhstan to the territory of the EAEU member state under a leasing agreement (contract) providing for the transfer of ownership of it to the lessee – in terms of reimbursement of the initial cost of the goods (leased item);

 3) processing of toll–free raw materials imported into the territory of the Republic of Kazakhstan from the territory of another EAEU member state, followed by the export of processed products to the territory of another state or to the territory of a non-EAEU member state.

 The requirements of the first part of this paragraph on the receipt of foreign currency earnings to the taxpayer's bank accounts in banking organizations in the territory of the Republic of Kazakhstan do not apply to taxpayers:

 1) operating under the production sharing agreement concluded between the Government of the Republic of Kazakhstan and the subsurface user before January 1, 2009, selling extracted unstable condensate from the territory of the Republic of Kazakhstan to the territory of other EAEU member States;

 2) carrying out exploration and (or) production of hydrocarbons at sea within the framework of a production sharing agreement (contract) providing for the transfer of minerals due to the fulfillment by the subsurface user of a tax obligation to pay royalties and (or) the share of the Republic of Kazakhstan in the division of products in kind.

 8. In the case of exports of goods under foreign trade exchange (barter) operations, when determining the amount of value-added tax to be refunded, the presence of:

 1) an agreement (contract) on a foreign trade exchange (barter) operation;

 2) an import declaration for goods for goods delivered to the value-added tax payer by the buyer of exported goods in a foreign trade exchange (barter) operation.

 9. In the case of the export of goods from the territory of the Republic of Kazakhstan to the territory of the EAEU member state for foreign trade exchange (barter) operations, the provision of a loan in the form of things, when determining the amount of value–added tax to be refunded, the presence of:

 1) an agreement (contract) on a foreign trade exchange (barter) operation;

 2) a loan agreement (contract) in the form of things;

 3) applications for the import of goods and payment of indirect taxes on goods delivered to the value-added tax payer by the buyer of exported goods under the specified operations.

 10. In order to determine the reliability of the excess amount of value added tax, a tax risk management system is used during the audit, within the framework of which an analytical report "Supplier Pyramid" is generated.

 For the purposes of this article, the analytical report "Supplier Pyramid" is the results of comparative control over the issuance of electronic invoices carried out by tax authorities based on the study and analysis of electronic invoices, value-added tax reports and (or) information from the tax authority's informatization facilities.

 11. Based on the results of a thematic tax audit on the refund of value-added tax, the amount of excess value-added tax to be refunded is determined.

 No refund of value added tax is made based on the results of a thematic tax audit in cases where:

 1) responses to requests for counter-checks to confirm the reliability of settlements with the supplier and the buyer have not been received, or a counter-tax audit has not been conducted, including due to:

 absence of a supplier at the location;

 loss of the supplier's accounting documentation;

 2) an underestimation of the amount of value-added tax on goods sold, works performed and services rendered was revealed when comparing the information reflected in the value-added tax statements from the direct supplier for the tax period and information from the electronic invoice information system for all invoices issued by the supplier.;

 3) a criminal case has been initiated under Articles 216 and 245 of the Criminal Code of the Republic of Kazakhstan, according to which the taxpayer, in respect of whom the tax audit is being conducted, or his direct supplier is being investigated;

 4) the issuance of electronic invoices for the taxpayer being audited or its direct supplier has been suspended;

 5) there is a value added tax arrears from the direct supplier;

 6) foreign currency earnings are not received (they are not received in full);

 7) the fact of the export of goods has not been confirmed (not fully confirmed).

12. The provisions of this article shall also apply if the tax authority includes the issue of confirming the accuracy of the amounts of excess value-added tax submitted for refund in a comprehensive audit.

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

President

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

1. In the territory of the Republic of Kazakhstan, monetary settlements are carried out with the mandatory use of cash registers with the function of recording and (or) transmitting data, models of which are included in the state register, unless otherwise established by this article.

2. The provision of paragraph 1 of this article does not apply to monetary settlements.:

1) individuals;

2) private bailiffs, lawyers and mediators;

3) regarding the provision of public transportation services in public urban transport with the issuance of tickets in a form approved by the authorized state body implementing state policy in the field of transport, in coordination with the authorized body;

4) The National Bank of the Republic of Kazakhstan;

5) taxpayers whose activities are located in places where there is no public telecommunications network;

6) second-tier banks;

7) religious associations;

8) The National Postal Operator, with the exception of monetary payments carried out in places where there is no public telecommunications network.

9) produced through a special mobile application.

The persons specified in subparagraph 5) of part one of this paragraph, when making monetary payments, use cash registers without the data transmission function, the models of which are included in the state register.

Information about the administrative-territorial units of the Republic of Kazakhstan, on the territory of which there are no public telecommunications networks, is posted on the Internet resource of the authorized body.

3. Accounting in tax authorities of cash registers used by taxpayers includes:

1) registration of the cash register;

2) making changes to the registration data;

3) de-registration of the cash register machine.

4. Vending machines and service payment terminals that carry out monetary settlements during trading operations or the provision of services using cash are subject to be equipped with cash registers with the function of recording and (or) transmitting data.

5. When using cash registers, the following requirements apply::

1) the registration of the cash register machine with the tax authority is carried out before the start of activities related to monetary settlements;

2) a cash register receipt or a sales receipt is issued for the amount paid for the product, work, or service;

3) access of tax officials to the cash register is provided.

6. The check of the cash register machine must contain the following information:

1) name of the taxpayer;

2) taxpayer identification number;

3) the factory number of the cash register machine;

4) registration number of the cash register machine at the tax authority;

5) serial number of the receipt;

6) the date and time of the purchase of goods, performance of work, provision of services;

7) the price of a product, work, or service per unit;

8) fiscal attribute;

9) the name of the fiscal data operator and the details of the Internet resource of the fiscal data operator for verifying the authenticity of the control receipt of cash registers with the function of recording and (or) transmitting data;

10) the name of the product, work, service;

11) the quantity of purchased goods, works, services, and their unit of measurement;

12) the total amount of the sale of goods, work, services;

13) the amount of value–added tax, indicating the rate for the turnover of sales of goods, works, and services subject to value-added tax, if the taxpayer is a value-added tax payer.;

14) the address of the place of use of the cash register machine;

15) a bar code containing encoded information about the receipt of the cash register.

The provisions of sub-paragraphs 9) and 15) of part one of this paragraph do not apply to receipts from cash registers without a data transmission function.

The form and content of the control receipt of hardware and software complexes used by second-tier banks, branches of non–resident banks of the Republic of Kazakhstan and organizations engaged in certain types of banking operations are established by the National Bank of the Republic of Kazakhstan in coordination with the authorized body.

The receipt of cash registers used in currency exchange offices, scrap metal acceptance, glass vessels, pawnshops, additionally must contain information about the amount of sales and the amount of purchase.

7. The receipt of the cash register machine may additionally contain the data provided by the technical documentation of the manufacturer of the cash register machine, including the amount of value added tax.

The receipt of a cash register with the function of recording and (or) transmitting data, also at the request of the buyer (client), recipient of goods, works, and services, must contain the identification number of the buyer (client), recipient.

8. The procedure for the use of cash registers is determined by the authorized body.

The footnote. Article 166 as amended by the Laws of the Republic of Kazakhstan dated 04/02/2019 No. 241-VI (effective after ten calendar days after the date of its first official publication); dated 07/03/2019 No. 262-VI (effective from 12/16/2020); dated 12/10/2020 No. 382-VI (effective from 01/01/2021); from 24.06.2021 No. 53-VII (effective from 01.01.2022).

On taxes and other mandatory payments to the budget (Tax Code) On Customs Regulation On Subsoil and Subsurface Use Administrative Procedural and Procedural On the Health of the People and the Healthcare System Ecological Social Commentary Article Civil Procedural Civil Code of Criminal Procedure Criminal Regulatory Decision of the Supreme Court

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