Article 171. Decision on the results of a tax audit of the Tax Code of the Republic of Kazakhstan

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 1. Upon completion of the tax audit, in case of violations leading to the accrual of taxes and payments to the budget, reduction of losses, non-confirmation of the refund of excess amounts of value-added tax and (or) corporate (individual) income tax withheld from the source of payment from non-resident income, the tax authority issues a notification on the results of the tax audit.

 2. The registration of the notification of the results of the tax audit and the tax audit report is carried out by the tax authority under one number.

 3. The notification of the results of the tax audit must contain:

 1) the information specified in paragraph 4 of Article 49 of this Code;

 2) the date and number of registration of the notification and tax audit report;

 3) the amount:

 accrued taxes and payments to the budget, social payments and penalties;

 reduced losses;

 excess of value added tax, not confirmed for refund;

 corporate (individual) income tax withheld at the source of payment from income of non-residents, not confirmed for refund;

 4) details of the relevant taxes and payments to the budget and penalties;

 5) the time and place of appeal.

 4. Notification of the results of the tax audit is submitted to the taxpayer (tax agent) by:

 1) electronic referrals via the web portal - in the case when the taxpayer (tax agent) is registered on the web portal.

 When sending an electronic notification of the results of the tax audit, it is considered to have been handed over to the taxpayer (tax agent) from the moment of its review in the personal account of the user of the web portal.;

 2) delivery in person against signature or sending by registered mail or other communication organization with a notification – in the absence of familiarization with such notification in the user's office of the web portal after three working days following the day of sending electronically.

 If a registered letter is sent by means of a postal or other communication organization with a notification, the notification of the results of the tax audit is considered to have been handed over to the taxpayer (tax agent) from the date of the taxpayer's (tax agent's) mark in the notification to the postal or other communication organization.

 Upon delivery of the notification of the results of the tax audit, the taxpayer (tax agent) personally signs the copy of the tax authority on familiarization and receipt, as well as the date and time of receipt.

 5. If a postal or other communication organization returns a notification of the results of a tax audit sent to a taxpayer (tax agent) by registered mail with a notification, the date of delivery of such notification is the date:

 1) conducting a tax survey;

 2) the return of such a letter by a postal or other communication organization – in the event that the tax audit report is served on the basis of the tax survey report.

 6. If the taxpayer (tax agent) agrees with the accrued amounts of taxes, payments to the budget and (or) penalties specified in the notification of the results of the tax audit, the deadlines for fulfilling the tax obligation to pay taxes, payments to the budget, as well as the obligation to pay penalties may be extended by sixty working days at the request of the taxpayer (tax agent) with a payment schedule attached.

 In this case, the specified amount is payable to the budget with penalties for each day of the extension of the payment period and is paid in equal installments every fifteen working days of the specified period.

 The deadline for fulfilling a tax obligation in accordance with the procedure established by part one of this paragraph for the payment of excise duty and taxes accrued based on the results of the audit, withheld at the source of payment, is not subject to extension.

 7. The amounts of tax liability for calculation, payment of taxes, payments to the budget and social obligations incurred in the period from the date of receipt of the liquidation tax report to the date of completion of the liquidation tax audit are reflected in the notification of the amounts accrued during the liquidation period.

 8. If, during a tax audit for the same tax period on the same issue, the tax authority has revealed the fact that the taxpayer (tax agent) has committed a violation of the tax legislation of the Republic of Kazakhstan, which was not revealed during any of the previous tax audits, proceedings on an administrative offense may not be conducted against the taxpayer for such violation. it can be started, and what has been started is subject to termination.

 The provisions of the first part of this paragraph do not apply to thematic tax audits on a non-resident's request for reconsideration of a tax application for a refund of income tax from the budget in connection with the application of the provisions of an international treaty regulating the avoidance of double taxation and the prevention of tax evasion.

 The provision of the first part of this paragraph does not apply to violations of the tax legislation of the Republic of Kazakhstan identified by:

 1) in terms of reducing by a taxpayer (tax agent) the amount of tax to be paid or a payment to the budget by submitting additional tax reports for a previously verified tax period for this type of tax or payment to the budget;

 2) based on the results of a response to a request from a tax authority sent during any of the previous tax audits of the same tax period, if the specified response is received after the completion of such an audit.;

 3) based on the results of consideration of documents affecting the amount of tax or payment to the budget to be paid and not submitted by the taxpayer (tax agent) at the request of the tax authority during any of the previous tax audits of the same tax period for this type of tax or payment to the budget.;

 4) with respect to the action of issuing an invoice performed by a private business entity without actually performing work, rendering services, or shipping goods, after the entry into force of a judicial act, if the tax authority first received information about such action after the completion of any of the previous tax audits of the tax period in which such action was performed.

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 171. Procedure for receiving, storing and transferring to the tax authorities information on monetary settlements carried out during the sale of goods, works, services of the Tax Code and Other Mandatory payments to the Budget (Tax Code) of the Republic of Kazakhstan

The receipt and storage of information from cash registers with the function of recording and (or) transmitting data on monetary settlements carried out during the sale of goods, performance of works, provision of services, as well as their transfer to tax authorities are carried out by the fiscal data operator in accordance with the procedure determined by the authorized body.

At the same time, the authorized body maintains a list of fiscal data operators by including (excluding) them from the list of fiscal data operators.

The procedure for inclusion (exclusion) in (from) the list (list) of a fiscal data operator, as well as the qualification requirements for a potential fiscal data operator, are determined by the authorized body in coordination with the authorized body in the field of informatization.

The footnote. Article 171 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 No. 241-VI (effective from 01.01.2019).

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