Article 170. Completion of the tax audit of the Tax Code of the Republic of Kazakhstan
1. Upon completion of the tax audit, an official of the tax authority who conducted the tax audit draws up a tax audit report.
The tax audit report must contain:
1) place and date of compilation;
2) the verification form, the verification period;
3) positions, surnames, first names and patronymics of officials of the tax authority who conducted the tax audit;
4) positions, surnames, first names and patronymics of representatives of associations of private business entities who participated in the tax audit;
5) name of the tax authority;
6) identification data of the verified taxpayer (tax agent);
7) bank details of the verified taxpayer (tax agent);
8) surnames, first names and patronymics of the head and officials of the taxpayer (tax agent) responsible for maintaining tax and accounting records and paying taxes and payments to the budget;
9) information about the previous audit and the measures taken to eliminate previously identified violations (during a comprehensive or thematic tax audit);
10) general information about the documents submitted by the verified taxpayer (tax agent);
11) a detailed description of the violations identified, indicating the relevant provisions of the legislation of the Republic of Kazakhstan, the requirements of which have been violated;
12) verification results.
The necessary copies of documents, calculations made by the official of the tax authority who conducted the tax audit, and other materials obtained during the tax audit, with the exception of information that is a tax secret, are attached to the tax audit report.
2. The tax audit report is drawn up in at least two copies and:
1) it is signed by the officials of the tax authority who conducted such an audit, if it is handed over personally against signature.;
2) is certified by means of an electronic digital signature of the officials of the tax authority who conducted such an audit, if it is delivered electronically.
3. The end of the tax audit period is considered to be the day when the tax audit report is handed over to the verified taxpayer (tax agent).
The tax audit report shall be submitted to the verified taxpayer (tax agent) in accordance with the procedure specified in paragraph 7 of Article 163 of this Code.
4. If it is impossible to hand over the tax audit report personally against signature to the verified taxpayer (tax agent) due to his absence at the location, a tax survey is conducted with the involvement of witnesses and a corresponding entry is made in the tax audit report.
The date of delivery of the tax audit report is the date of drawing up the tax survey report.
5. If the verified taxpayer (tax agent) refuses to receive the tax audit report, a corresponding entry is made in the tax audit report and an act of refusal to receive the tax audit report is drawn up.
The date of delivery of the tax audit report is the date of drawing up the act of refusal to receive the tax audit report.
6. If, during the period from the date of receipt of the liquidation tax report to the date of completion of the liquidation tax audit, a tax obligation arises for the calculation, payment of taxes, payments to the budget and a social obligation, such obligations are indicated in the appendix to the tax audit report without penalties and penalties.
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 170. The State Register of the Code on Taxes and Other Obligatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan
1. The authorized body maintains the state register by including (excluding) models of cash registers in (from) the state (state) register (registry).
2. The procedure for including (excluding) models of cash registers in (from) the state (state) register (register) is determined 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
