On taxes and other obligatory payments to the budget (Tax Code)

Article 157. Preliminary tax audit act

Before drawing up a tax audit act provided for by Article 158 of this Code, a tax official delivers a preliminary tax audit act to the taxpayer.

For the purposes of this Code, a preliminary tax audit act is a document on preliminary results of a tax audit drawn up by the auditor in accordance with the tax legislation of the Republic of Kazakhstan.

The taxpayer has the right to submit a written objection to the preliminary tax audit act.

The categories of taxpayers in whose respect the provisions of this article are applied, as well as the procedure and terms for delivering a preliminary tax audit act to the taxpayer, submitting a written objection to the preliminary tax audit act and considering such objection are approved by the authorized body.
Article 158. Completion of a tax audit

1. Upon completion of a tax audit, a tax official shall draw up a tax audit act specifying:

1) the place and date of drawing up the audit act;

2) the type and form of an audit;

3) positions, last names, first names, patronymics (if they are indicated in identity documents) of tax officials that conducted the tax audit;

4) the name of the tax authority;

5) the last name, first name, patronymic (if it is indicated in an identity document) or the full name of the taxpayer (tax agent);

6) location, bank details of the audited person, as well as his/her/its identification number;

7) the last names, first names, patronymics (if they are indicated in identity documents) 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;

8) information on the previous audit and measures taken to eliminate earlier revealed violations (in the course of comprehensive or thematic audits);

9) the audited period and general information on documents submitted by the taxpayer (tax agent) for conducting the audit;

10) detailed description of the violations revealed, indicating relevant provisions of the legislation of the Republic of Kazakhstan, which requirements were violated;

11) audit results.

2. A tax audit act shall be drawn up in at least two copies, signed by tax officials that conducted the audit.

3. The end of a tax audit period is the day a taxpayer (tax agent) is delivered a tax audit act.

Upon receipt of a tax audit act, a taxpayer (tax agent) is obliged to sign it and write down the date of receipt thereof in the tax authorities’ copy of the tax audit act.

If it is impossible to deliver a tax audit act to a taxpayer (tax agent) in connection with his/her absence from the location, it is necessary to carry out a tax inspection with the involvement of witnesses in accordance with the procedure set forth in this Code. In this case, the date of delivery of a tax audit act is that of drawing up a tax inspection act.

If a taxpayer (tax agent) refuses to receive a tax audit report, a corresponding entry shall be made in the tax audit report with the preparation of a protocol (report) provided for in Article 71 of this Code.

In this case, the date of delivery of the tax audit report is the date of drawing up the protocol (report).

4. If a tax audit has not revealed any violations of the tax legislation of the Republic of Kazakhstan, as well as other legislation of the Republic of Kazakhstan, the compliance with which is supervised by tax authorities, a relevant entry is made in a tax audit act upon completion of the tax audit.

5. In cases where a taxpayer (tax agent) is absent from the location of the taxpayer (tax agent) and (or) the site of a tax audit on the date of completion of the tax audit, a tax official conducting the tax audit makes a relevant entry in the tax audit act.

6. Necessary copies of documents, calculations made by a tax official, and other materials received during the tax audit, except for information that is a tax secret in accordance with Article 30 of this Code, shall be attached to the tax audit act.

7. If obligations for the calculation and payment of taxes, payments to the budget and social welfare payments arise in a period running from the date of receipt of liquidation tax returns until the date of completion of a liquidation tax audit, such obligations are specified in an annex to a tax audit act without accrual of penalties and application of penalty sanctions.

Footnote. Article 158 as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 No. 165-VII (shall be enforced from 01.01.2023).