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

Article 156. The rights and obligations of a taxpayer (tax agent) in the course of a tax audit

1. In the course of a tax audit, a taxpayer (tax agent) has a right:

1) to request a tax authority for information on the provisions of this Code and the legislation of the Republic of Kazakhstan on the audit procedure and receive it from it;

2) require from officials of tax authorities conducting a tax audit, the presentation of an order to conduct a tax audit, as well as service certificates or identification cards;

3) to be present at a tax audit and give explanations on issues related to an audited item;

4) to submit a written objection to a preliminary tax audit act in accordance with the procedure established by the tax legislation of the Republic of Kazakhstan;

5) to enjoy other rights stipulated by this Code.

2. In the course of a tax audit, a taxpayer (tax agent) is obliged:

1) at the request of tax officials, to produce documents and information in hard copy and also in soft copy, if necessary, within the established time limits;

2) to submit accounting records compiled by the taxpayer (tax agent) in accordance with Chapter 23 of this Code;

3) to ensure unhindered access to tax officials performing a tax audit and officials involved in this audit to the site and (or) premises of the audited person and provide them with a workplace;

4) to ensure the taking an inventory during tax audits;

5) at the request of tax officials conducting a tax audit, to give written and oral explanations regarding the activity of the taxpayer (tax agent);

6) to provide access to viewing the data of the software and (or) the information system specified in subparagraph 6) of paragraph 1 of Article 155 of this Code;

7) to perform other obligations stipulated by the legislation of the Republic of Kazakhstan.

Footnote. Article 156 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).