Article 168. Access to the territory and (or) premises for conducting a tax audit of the Tax Code of the Republic of Kazakhstan

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 1. The taxpayer (tax agent) being audited is obliged to provide access to officials of the tax authority and other persons involved in conducting a tax audit.:

 to the territory and (or) premises (other than residential premises) used for income extraction;

 to objects of taxation and (or) objects related to taxation for examination;

 to view software data in accordance with subparagraph 6) of paragraph 1 of Article 160 of this Code.

 The taxpayer (tax agent) being audited is obliged to provide access to officials of the tax authority and other persons involved in conducting a tax audit upon presentation:

 regulations of the tax authority, as well as official certificates or identification cards;

 special permits, if, in accordance with the legislation of the Republic of Kazakhstan, they are necessary for access to the territory and (or) premises of the taxpayer (tax agent) being audited.

 2. The taxpayer (tax agent) being audited has the right to refuse access to the territory and (or) premises in cases where:

 1) the order has not been presented, as well as official identification cards or identification cards;

 2) officials of the tax authority and (or) persons involved in conducting a tax audit are not specified in the order.;

 3) officials of the tax authority and (or) persons involved in conducting a tax audit do not have special access to the territory and (or) premises of the taxpayer (tax agent), if such access is required in accordance with the legislation of the Republic of Kazakhstan.

 3. In case of unjustified refusal and (or) obstruction of the taxpayer (tax agent) being checked to access officials of the tax authorities conducting the tax audit and persons involved in conducting the tax audit, an act of non-admission is drawn up.

 4. The act of non-admission is signed:

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

 2) by specialists;

 3) the taxpayer (tax agent) being audited;

 4) by witnesses involved in the manner prescribed by Article 182 of this Code.

 If the taxpayer (tax agent) in respect of whom a tax audit has been appointed refuses to sign the non-admission act, the official of the tax authority indicated in the order for conducting the tax audit shall make an appropriate entry about this in such act.

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 168. Amendments to the registration data of the cash register of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. The information specified in the registration card of the cash register machine is changed for one of the following reasons:

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.

2. The information specified in the registration card of the cash register machine is changed by the taxpayer within five working days from the date of the changes.

3. The tax statement specified in subparagraph 2) of paragraph 1 of this Article shall be submitted to the tax authority in hard copy in absentia.

4. The registration card of the cash register machine is replaced by the tax authority at the place of registration of the cash register machine in the following cases::

1) loss (damage) of the registration card of the cash register machine - within one working day from the date of receipt of the tax application for registration of the cash register machine with the tax authority;

2) changes to the information specified in the registration card of the cash register machine - within one business day from the date of receipt of the information from the fiscal data operator or the tax statement provided for in subparagraph 2) paragraph 1 of this article.

The footnote. Article 168 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2021).

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