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

Article 68. Tax administration

1. Tax administration is a system (set) of measures and methods carried out by tax authorities and other authorized state bodies to collect taxes and payments to the budget, among other things involving implementation of tax control, application of methods to ensure the fulfillment of an overdue tax obligation and enforced tax debt collection actions, as well as provision of public services and other forms of tax administration stipulated by this Code.

1-1. In order to modernize and improve tax administration, tax authorities shall have the right to realize (implement) pilot projects providing for a different procedure for tax administration and fulfillment of tax obligations by taxpayers.

In this case, the categories of taxpayers to which the pilot project will apply, the rights and obligations of taxpayers, tax and other authorized state agencies, as well as the organization, territory (plot) and (or) region for realization (implementation) of pilot projects, rules and deadlines for realization (implementation) of pilot projects shall be determined by the authorized agency.

2. Tax administration relies on the principles of:

1) lawfulness;

2) improvement of effectiveness of interaction between the taxpayer and tax authorities;

3) differentiated approach to implementing tax administration based on risk assessment.

Footnote. Article 68 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 No. 241-VI (shall be enforced upon expiry of ten calendar days after its first official publication).



Article 69. Tax control

1. Tax control is state control exercised by tax authorities over the execution of rules of the tax legislation of the Republic of Kazakhstan, other legislation of the Republic of Kazakhstan, control over the execution of which is assigned to tax authorities.

2. Tax control is carried out in:

1) the form of a tax audit;

2) other forms of state control.

3. These forms of tax control include:

1) recording of fulfillment of a tax obligation, duty to calculate, withhold and transfer social welfare payments;

2) monitoring of compliance with the procedure for the use of cash registers;

3) control over excisable goods, and alsoover aviation fuel, biofuel and fuel oil;

4) control in the course of transfer pricing;

5) control over observance of the procedure for accounting, storage, evaluation, further use and sale of property transferred (received) into state ownership;

6) control over activities of authorized state bodies, local executive bodies and the State Corporation "Government for Citizens" in terms of completion of the tasks in carrying out the functions aimed at fulfillment of the tax legislation of the Republic of Kazakhstan;

7) control over compliance with the procedure for issuing accompanying invoices for goods;

8) control over the goods turnover subject to labeling and traceability, within the competence.

4. Other forms of state control also include:

1) registration of taxpayers with tax authorities;

2) acceptance of tax forms;

3) in-house audit;

4) tax monitoring;

5) tax inspection;

6) control over the accounting of ethyl alcohol by organizations producing ethyl alcohol;

7) was valid until 01.01.2019 in accordance with Law of the Republic of Kazakhstan No. 121-VI dated 25.12.2017;




8) traceability of the circulation of goods.

5. The authorized body, together with special state bodies, military intelligence bodies of the Ministry of Defense of the Republic of Kazakhstan, law enforcement bodies shall determine a special procedure for conducting an in-house audit, a tax audit and a list of persons subject to such a procedure.

6. The general procedure for conducting a tax audit shall be governed by this Code, as well as the Entrepreneur Code of the Republic of Kazakhstan in the part not regulated by this Code.

7. Special considerations concerning the procedure and time limits for a tax audit shall be determined by this Code.

8. Customs authorities perform tax control within their competence, apply methods of securing the fulfillment of an overdue tax obligation and take actions of enforced collection of taxes payable in connection with the movement of goods across the customs border of the Eurasian Economic Union in accordance with this Code, customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan.

Footnote. Article 69 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 No. 241-VI (shall be enforced upon expiry of ten calendar days after its first official publication); dated 20.12.2021 No. 85-VII (shall be enforced from 01.01.2022); dated 21.12.2022 No. 165-VII (shall be enforced from 01.01.2023).