Article 167. The specifics of conducting a thematic tax audit on the issue of income tax refund from the budget on the basis of a tax statement from a non-resident of the Tax Code of the Republic of Kazakhstan

Home / Codes / Article 167. The specifics of conducting a thematic tax audit on the issue of income tax refund from the budget on the basis of a tax statement from a non-resident of the Tax Code of the Republic of Kazakhstan

Article 167. The specifics of conducting a thematic tax audit on the issue of income tax refund from the budget on the basis of a tax statement from a non-resident of the Tax Code of the Republic of Kazakhstan

 1. A thematic tax audit on the issue of income tax refund from the budget based on a non-resident's tax statement is conducted against a tax agent for the fulfillment of his tax obligations to calculate, withhold and transfer income tax at the source of payment from the income of a non-resident who submitted such an application, within the limitation period.

 2. The tax authority appoints a thematic tax audit within ten working days from the date of receipt of the non-resident's tax statement.

 3. During the thematic tax audit, the tax authority checks the documents for:

 1) the completeness of the tax agent's fulfillment of tax obligations to calculate, withhold and transfer income tax at the source of payment from non-resident income;

 2) the formation of a permanent establishment by a non-resident in accordance with this Code or an international treaty;

 3) registration of a non-resident applicant in accordance with the legislation of the Republic of Kazakhstan on state registration of legal entities and registration of branches and representative offices, registration;

 4) the accuracy of the data indicated in the tax application for the refund of income tax from the budget.

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

President

Republic of Kazakhstan

Constitution Law Code Standard Decree Order Decision Resolution Lawyer Almaty Lawyer Legal service Legal advice Civil Criminal Administrative cases Disputes Defense Arbitration Law Company Kazakhstan Law Firm Court Cases

__________________________

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 167. Registration of cash registers with the tax authority of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. Technically serviceable cash registers, the models of which are included in the state register, are subject to registration with the tax authorities at the place of use.

2. Registration of cash registers with the tax authority is carried out on one of the following grounds:

1) information of the fiscal data operator – on cash registers with the function of recording and (or) transmitting data;

2) a tax application for registration of a cash register machine with a tax authority - for cash registers without a data transfer function.

At the same time, information about cash registers with the function of recording and (or) transmitting data is transmitted by the fiscal data operator to the tax authorities in accordance with the procedure determined by the authorized body.

3. For registration with the tax authority of a cash register machine without a data transfer function, with the exception of hardware and software complexes, it is necessary:

1) a tax application for registration of a cash register machine with a tax authority;

2) a cash register containing information about the taxpayer, which can be entered without setting a fiscal regime.;

3) a cash register and a book of commodity receipts, numbered, laced, and certified with the signature and (or) seal of the taxpayer.

4. When registering a cash register, which is a hardware and software complex without a data transfer function, the following documents are provided to the tax authority:

1) a tax application for registration of a cash register machine with a tax authority;

2) a brief description of the functionality and characteristics of the hardware and software complex;

3) guidelines for using the "Tax inspector's workplace" module of the hardware and software complex model declared for registration with the tax authority.

5. When registering cash registers, the tax authority, within three working days from the date of occurrence of one of the grounds provided for in paragraph 2 of this article, assigns the registration number of the cash register machine and generates the registration card of the cash register machine in the form of an electronic document certified by an electronic digital signature of an official of the registering authority.

6. The forms of the registration card of the cash register machine, the commodity receipt, the book of cash accounting and the book of commodity receipts are established by the authorized body.

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