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

Article 137. Risk criteria

1. The risk criteria is a set of signs, according to which the degree (level) of risk is assessed.

The risk criteria and the procedure for applying the risk management system are determined by the tax authority and are confidential information not subject to disclosure (including to the taxpayer for whom the degree (level) of risk has been assessed), except for the cases established by paragraphs 2 and 3 of this article.

2. The risk criteria and the procedure for applying the risk management system for the purposes of subparagraph 3) of paragraph 5 of Article 136 of this Code are determined by the authorized body.

3. In the implementation of subparagraphs 1) and 2) of paragraph 5 of Article 136 of this Code, along with confidential criteria, the criteria that are not confidential information shall be applied. Risk criteria and the procedure for applying the risk management system according to such criteria shall be established by the authorized body.

Footnote. Article 137 - as amended by the Law of the Republic of Kazakhstan dated 20.12.2021 No. 85-VII (shall be enforced from 01.01.2022); as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 No. 165-VII (shall be enforced from 01.01.2023).

Chapter 18. TAX AUDITS

Clause 1. General provisions for conducting tax audits
Article 138. The definition of a tax audit

1. A tax audit is an inspection, conducted by a tax authority, of compliance with regulations of the tax legislation of the Republic of Kazakhstan, as well as other legislation of the Republic of Kazakhstan, the control over the execution of which is assigned to the tax authorities.

2. Tax authorities have exclusive competence to conduct tax audits.

Footnote. Article 132 as amended by the Law of the Republic of Kazakhstan dated 02.01.2021 No. 402-VI (effective from 01.01.2022).