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

SECTION 4. APPEAL AGAINST AUDIT FINDINGS, HORIZONTAL MONITORING RESULTS AND ACTIONS (INACTION) OF TAX OFFICIALS

Footnote. Heading of Section 4 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2022).
CHAPTER 21. PROCEDURE FOR FILING AN APPEAL AGAINST AN AUDIT FINDINGS REPORT, NOTICE OF HORIZONTAL MONITORING RESULTS

Footnote. Heading of Chapter 21 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2022).
Article 177. General provisions

1. An appeal against an audit findings report shall be filed and considered in accordance with the procedure set forth in Articles 178-186 of this Code.

2. The taxpayer (tax agent) has the right to appeal against the notification of the audit findings, as well as the notice of the horizontal monitoring results in court.

Footnote. Article 177 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2022).



Article 178. The procedure for filing an appeal by a taxpayer (tax agent)

1. A taxpayer (tax agent) files an appeal against an audit findings report with the authorized body within thirty business days from the day following the delivery of the report to the taxpayer (tax agent).

In this case, a taxpayer (tax agent) shall send a copy of the appeal to the tax authorities that conducted the tax audit and considered the taxpayer’s (tax agent’s) objections to a preliminary tax audit act.

The date of filing an appeal with the authorized body, depending on the method of filing, is:

1) the date of the appeal’s registration by the authorized body – in person without prior arrangement;

2) the date of receipt by a postal or other communications organization - by mail.

2. Given a good reason for missing the deadline set forth in paragraph 1 of this article, this deadline can be restored by the authorized body considering the complaint, at the request of a taxpayer (tax agent) submitting the complaint.

3. For the purposes of restoring the missed deadline for submitting a complaint, the authorized body recognizes a reason to be good if this is temporary incapacity for work of an individual in whose respect a tax audit has been conducted as well as of the head and (or) the chief accountant (if any) of the taxpayer (tax agent).

The provisions of this paragraph apply to individuals in whose respect a tax audit was conducted, as well as to taxpayers (tax agents) whose organizational structure does not provide for persons acting as above-mentioned persons during their absence.

In this case, a document confirming the period of temporary incapacity for work of the persons specified in part one of this paragraph and a document establishing the organizational structure of such a taxpayer (tax agent) must be attached to the request for restoring the missed deadline for submitting a complaint by the taxpayer (tax agent).

4. The authorized body meets a taxpayer’s (tax agent’s) request to restore the missed deadline for submitting a complaint if the complaint and request are submitted by the taxpayer (tax agent) within ten business days from the last day of temporary incapacity for work of the persons specified in part one of paragraph 3 of this article.

5. A taxpayer (tax agent), who submitted a complaint to the authorized body, may withdraw it in his/her written application prior to a decision on this complaint. The withdrawal of a complaint by a taxpayer (tax agent) does not deprive him/her of the right to file a second complaint, provided that the deadlines set forth in paragraph 1 of this article are observed.

A taxpayer (tax agent) is not entitled to withdraw the complaint within the period running from the date of scheduling a thematic audit until its completion.