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

Article 155. The rights and obligations of tax officials when conducting a tax audit

1. When conducting a tax audit, tax officials have a right:

1) to request for and obtain from banks and organizations carrying out certain types of banking operations documents and information on the existence and numbers of bank accounts of the audited person, as well as documents and information concerning balances and movements of money in the accounts of taxpayers (audited persons) required for conducting an audit, including those constituting a bank secret in accordance with the legislation of the Republic of Kazakhstan;

2) to request for and obtain from state bodies documents and information required for conducting an audit, including those constituting commercial, bank, tax and other secrets protected by law in accordance with the laws of the Republic of Kazakhstan;

3) to request for and obtain accounting records in hard and soft copy, as well as access to automated databases (information systems) with respect to an audited item;

4) to request for and receive written explanations from the taxpayer, including his/her employees, of issues arising in the course of a tax audit;

5) to send requests to state and other bodies (organizations) of foreign states on issues arising in the course of a tax audit;

6) require of a taxpayer (tax agent) access to data from the software used to automate accounting and tax records, and (or) an information system containing data of primary accounting documents, accounting registers, information on taxable and (or) tax-related items, except for the right of access to viewing data of the software and (or) the information system of second-tier banks and organizations carrying out certain types of banking operations, which contain information on their clients’ bank accounts, which constitutes bank secrets in accordance with the laws of the Republic of Kazakhstan.

The exception established by this subparagraph does not apply to tax authorities’ requirements specified in the course of a tax audit in respect of income and expenses;

7) to examine property that is a taxable and (or) tax-related item, irrespective of its location, to take an inventory of property of the audited person (except for residential premises), also for comparing with information specified in freight invoices;

8) to identify, by an indirect method, taxable and (or) tax-related items in accordance with the procedure prescribed by this Code;

9) other rights stipulated by the legislation of the Republic of Kazakhstan.

2. When conducting a tax audit, tax officials are obliged:

1) to observe the rights and legitimate interests of the audited person, to prevent damage to the audited person by unlawful decisions and actions (inaction);

2) to ensure the safety of documents received and drawn up during the tax audit, not to disclose their contents without the consent of the audited person, except for cases provided for by the laws of the Republic of Kazakhstan;

3) to follow the professional ethics code;

4) to inform the audited person of his/her rights and duties in the course of a tax audit;

5) to inform of the rights and obligations of tax officials;

6) not to disturb the current work routine of the taxpayer (audited person) during the tax audit;

7) at the request of the audited person, to submit necessary information on the provisions of this Code relating to the procedure for conducting audits;

8) present an order to the representatives of the inspected person during a tax audit, as well as their service certificates or identification cards;

9) to perform other obligations stipulated by this Code.

Footnote. Article 155 as amended by Law of the Republic of Kazakhstan No. 273-VI dated 26.11.2019 (shall be enforced upon the expiration of six months after the day of its first official publication).