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

Article 184. The form and content of the authorized body’s decision

A decision of the authorized body on the results of consideration of a complaint shall indicate:

1) the date of the decision;

2) the name of the authorized body to which the taxpayer’s (tax agent’s) complaint was submitted;

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

4) identification number of the taxpayer (tax agent);

5) a summary of the audit findings report complained of;

6) the subject-matter of the complaint;

7) the justification with reference to the rules of international treaties ratified by the Republic of Kazakhstan and (or) the legislation of the Republic of Kazakhstan in accordance with which the authorized body made a decision on the complaint.
Article 185. The effect of submitting a complaint (application) to the authorized body or a court

The taxpayer’s (tax agent’s) submission of a complaint (application) to the authorized body or a court shall suspend the execution of an audit findings report in the part complained of.

When filing a complaint with an authorized body, the execution of an audit findings report in the part complained of shall be suspended pending a decision on the complaint.

If a taxpayer (tax agent) submits an application to a court, the execution of an audit findings report in the part complained of is suspended from the day the court initiated proceedings in the application until the judicial act enters into force.
Article 186. Procedure for fixing and conducting a thematic audit

1. The authorized body, when considering a taxpayer’s (tax agent’s), may, if necessary, fix a thematic audit.

2. A document on fixing a thematic audit shall be made in writing specifying issues to be audited.

In this case, a tax authority that conducted the tax audit, the results of which are being complained of, shall not be charged with carrying out a thematic audit, except for the case when the tax audit complained of was conducted by the authorized tax authority.

3. A thematic audit shall be carried out in accordance with the procedure and within the time limits established by this Code. A thematic audit shall commence within ten business days from the tax authority’s receipt of a document on carrying out such an audit.

4. The authorized body may fix a thematic audit again, in case of insufficient clarity or fullness of the data and also if new issues have arisen with respect to the circumstances and documents previously checked in a thematic audit.

5. A decision on the results of consideration of the complaint shall be made with account of results of thematic and (or) repeat thematic audits. However, in case of the authorized body’s disagreement with the results of such audits, it has the right not to take them into account when issuing a decision on the complaint, but such disagreement shall be reasoned.
Chapter 22. PROCEDURE FOR THE APPEAL OF ACTIONS (INACTION) OF TAX OFFICIALS