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

Article 141. Comprehensive audit

1. A comprehensive audit is an audit conducted by a tax authority with respect to a taxpayer (tax agent) on the fulfillment of a tax obligation for all types of taxes, payments to the budget and social welfare payments.

2. A comprehensive audit may also cover issues pertaining to thematic audits, such as:

performance of duties set forth in this Code, as well as the laws of the Republic of Kazakhstan “On Compulsory Social Insurance”, “On Pensions in the Republic of Kazakhstan” and “On Compulsory Social Health Insurance” by banks and organizations carrying out certain types of banking operations;

legitimacy of application of the provisions of international treaties (agreements);

transfer pricing;

state regulation of production and turnover of certain types of excisable goods, as well as turnover of aviation fuel, biofuel, fuel oil;

other issues related to the compliance with the legislation of the Republic of Kazakhstan, the execution of which is under the supervision of tax authorities.

3. Tax audits of a taxpayer (structural unit of a legal entity) being in liquidation (terminating activity) are conducted only in the form of a comprehensive audit (hereinafter referred to as a liquidation tax audit).

A structural unit of a deregistered resident legal entity is not subject to a comprehensive audit unless the taxpayer submits an application for such an audit.
Article 142. Thematic audit

1. A thematic audit is an audit carried out by a tax authority with respect to a taxpayer (tax agent) regarding:

1) the fulfillment of a tax obligation for certain types of taxes and (or) payments to the budget;

2) the fulfillment of a tax obligation for VAT and (or) excise duty on goods imported into the territory of the Republic of Kazakhstan from the territory of the member states of the Eurasian Economic Union;

3) the determination of a tax obligation for the 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;

3-1) determining the tax obligation for mutual settlements with the taxpayer (taxpayers), which (who) is under pre-trial investigation on the actions taken to issue an invoice without actually performing work, rendering services, shipping goods;

4) the determination of mutual settlements of the taxpayer and his/her/its debtors;

5) the legitimacy of application of the provisions of international treaties (agreements);

6) the confirmation of reliability of excess VAT amounts, including those claimed for refund;

7) the confirmation of income tax claimed for refund from the budget by a non-resident in connection with application of the provisions of an international treaty governing the avoidance of double taxation and the prevention of tax evasion;

8) issues stated in a non-resident’s application for reconsideration of a tax application for the return of income tax from the budget in connection with application of the provisions of the international treaty governing the avoidance of double taxation and the prevention of tax evasion;

9) the taxpayer’s (tax agent’s) failure to notify tax authorities of the elimination of violations revealed pursuant to an in-house audit in accordance with the procedure set forth in Article 96 of this Code;

10) satisfaction of the requirements provided for in Article 29 of this Code;

11) those set out in a taxpayer’s (tax agent’s) complaint about an audit findings report;

12) registration with tax authorities;

13) availability of cash registers or a three-component integrated system;

14) the availability of an equipment (device) for making payments using payment cards;

15) the presence of accompanying invoices for goods and the compliance of the name, quantity (volume) of goods with the information specified in the accompanying invoices for goods:

when moving, selling and (or) shipping goods on the territory of the Republic of Kazakhstan, including by international road transportation between the member states of the Eurasian Economic Union;

when importing goods into the territory of the Republic of Kazakhstan from the territory of states that are not members of the Eurasian Economic Union and member states of the Eurasian Economic Union;

when exporting goods from the territory of the Republic of Kazakhstan to the territory of states that are not members of the Eurasian Economic Union and member states of the Eurasian Economic Union;

16) the availability of documents provided for by regulatory legal acts of the Republic of Kazakhstan, effective international treaties ratified by the Republic of Kazakhstan when exporting goods from the territory of the Republic of Kazakhstan to the territory of the member states of the Eurasian Economic Union and the conformity of goods with information specified in the documents;

17) the availability and authenticity of means of identification and accounting and control stamps, the availability of a license;

18) the availability of consignment notes for imported goods and the conformity of the name of goods with the information specified in the consignment notes when checking vehicles at traffic control or road police posts;

19) compliance with the procedure for the use of cash registers;

20) compliance with the legislation of the Republic of Kazakhstan on permits and notifications and conditions for the production, storage and sale of certain types of excisable goods;

21) execution of an order on the suspension of debit transactions with cash issued by the tax authority;

22) compliance with the procedure for issuing electronic invoices;

23) confirmation of the presence of remnants of goods included in the list of goods subject to reduced rates of customs duties in connection with the accession of the Republic of Kazakhstan to the World Trade Organization;

24) failure to execute the decision within the monitoring of large taxpayers;

25) the availability and authenticity of the means of identification for goods on the product subject to mandatory labeling in accordance with international treaties and (or) the legislation of the Republic of Kazakhstan.

2. A thematic audit may also be conducted on such issues as:

1) full and timely calculation, withholding and transfer of social welfare payments;

2) performance of the duties established by this Code, as well as the laws of the Republic of Kazakhstan “On Compulsory Social Insurance” and “On Pensions in the Republic of Kazakhstan”, “On Compulsory Social Health Insurance” by banks and organizations carrying out certain types of banking operations;

3) transfer pricing;

4) state regulation of production and turnover of certain types of excisable goods, as well as turnover of aviation fuel, biofuels, fuel oil.

3. A thematic audit may be conducted simultaneously on several issues specified in paragraphs 1 and 2 of this article. The fulfillment of obligations for all types of taxes and payments to the budget may not be checked in a thematic audit.

4. In coordination with associations of private business entities, representatives of such associations may be invited to participate in thematic audits on issues specified in subparagraphs 12) - 18) of paragraph 1 of this article.

Representatives of associations of private business entities oversee the observance of the rights of a taxpayer in the course of these thematic audits. A thematic audit act states the fact of participation of representatives of associations of private business entities.

5. Based on the decision of a tax authority at the location indicated in the registration data of a taxpayer and (or) at the location of a taxable and (or) tax-related item, thematic audits are scheduled on the issues specified in subparagraphs 12) - 23) paragraph 1 of this article, in accordance with the procedure determined by the authorized body.

6. A thematic audit is carried out simultaneously on the issues specified in subparagraphs 1) and 6) of paragraph 1 of this article, when it is scheduled on the grounds specified in subparagraphs 2) or 7) of paragraph 3 of Article 145 of this Code.

Footnote. Article 142 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 10.12.2020 No. 382-VI (effective from 01.01.2021); dated 20.12.2021 No. 85-VII (shall be enforced from 01.01.2022).