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

Article 139. Tax audit participants

1. Tax audit participants are:

1) tax officials and other persons specified in a prescription, who are involved by a tax authority in conducting a tax audit in accordance with this Code;

2) the following audited persons subject to tax audits:

within thematic audits on the issues specified in subparagraphs 12) - 18) of paragraph 1 of Article 142 of this Code - a taxpayer, including member states of the Eurasian Economic Union and states that are not members of the Eurasian Economic Union, on the section of the territory indicated in the regulation;

within other forms of tax audits - a taxpayer (tax agent) specified in the prescription.

2. In order to examine issues requiring special knowledge and skills and to receive consultations, a tax authority has the right to involve in a tax audit a specialist with such special knowledge and skills, including officials of other state bodies of the Republic of Kazakhstan.

In reply to written questions posed by a tax official that is a tax audit participant, a specialist involved in conducting the audit shall draw up an opinion, which is used during the tax audit. Copies of such written questions and opinions shall be attached to a tax audit act, including the copy of a relevant audit act handed to a taxpayer (tax agent).

3. A tax audit is also carried out with respect to persons holding documents, information relating to activities of an audited taxpayer (tax agent), including an authorized representative of participants in a simple partnership (consortium) responsible for maintaining consolidated tax accounting for such activities, to obtain information on the audited taxpayer (tax agent) on issues related to the entrepreneurial activity of the audited taxpayer (tax agent).

4. Tax authorities are entitled to apply a risk management system to select a taxpayer (tax agent) for conducting tax audits.

Footnote. Article 139 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2021).