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

Article 140. Forms of tax audits

1. Tax audits are carried out in the form of a comprehensive, thematic, third-party audit, a chronometric inspection.

2. A taxpayer (tax agent) is not required to suspend activity in the course of a tax audit, except for cases established by the laws of the Republic of Kazakhstan.

3. Tax authorities have the right to carry out tax audits of structural units of a legal entity whether or not the legal entity itself is being audited.

4. If an in-house audit reveals violations with regard to an action (actions) on the issuance of an invoice, which a court recognizes as committed without actual performance of works, rendering of services, shipment of goods, tax authorities are not entitled to carry out thematic audits on this issue:

until a notice of elimination of violations revealed pursuant to an in-house audit is sent to the taxpayer (tax agent);

until the expiration of a deadline set for the execution of the notice of elimination of violations revealed pursuant to an in-house audit, established by paragraph 5 of Article 115 of this Code.

5. A time period subject to tax audit shall not exceed that calculated in the procedure set forth in Article 48 of this Code.

In addition to the above, it is possible to carry out a third-party audit for a period corresponding to that inspected in a comprehensive or thematic audit of a taxpayer (tax agent), within the framework of which such a third-party audit has been scheduled.

6. At the appointment of comprehensive audit, a thematic audit on certain types of taxes and (or) payments to the budget, the tax period covered by the tax audit is not included in determining the audited period.

The provision of this paragraph shall not apply to tax audits referred to in subparagraphs 2) - 24) of paragraph 1 of Article 142, paragraphs two - four of subparagraph 1), subparagraphs 2) - 12) of paragraph 3 of Article 145 of this Code, as well as in relation to taxpayers subject to tax monitoring, subsoil users, taxpayers engaged in production and circulation of certain types of excisable products, biofuels.

7. Tax authorities have the right to send requests to persons performing transactions with a taxpayer (tax agent) with respect to whom a tax authority has been conducting a comprehensive or thematic audit in order to obtain additional information on such transactions from these persons.

The procedure for sending requests specified in this paragraph, as well as the persons’ submission of information and (or) documents upon such requests is determined by the authorized body.

Footnote. Article 140 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2021).