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

Article 143. Third-party audit

1. A third-party audit is an audit by a tax authority of persons who performed transactions with a taxpayer (tax agent), in whose respect the tax authority conducts a comprehensive or thematic audit in order to obtain additional information on such transactions, confirm the fact and content of operations, on issues arising in the course of the audit of the said taxpayer (tax agent).

2. A third-party audit is auxiliary to a comprehensive or a thematic one.

Third-party audits are fixed in accordance with the procedure determined by the authorized body.

3. A third-party audit is also an inspection conducted:

at the request of tax authorities or law enforcement agencies of other states, international organizations in accordance with international treaties (agreements) on mutual cooperation between tax authorities or law enforcement agencies to which the Republic of Kazakhstan is a party, as well as agreements concluded by the Republic of Kazakhstan with international organizations;

in respect of persons who performed transactions with a taxpayer (tax agent) that failed to eliminate violations of the VAT tax obligation revealed pursuant to an in-house audit and related to such transactions, or provided explanations not confirming the absence of such violations.
Article 144. Chronometric inspection

1. A chronometric inspection is an audit conducted by a tax authority to determine the actual income of a taxpayer and actual costs associated with activities aimed at generating income for a period during which the audit is being carried out.

2. A decision to conduct a chronometric inspection shall be made by a tax authority at the location specified in taxpayer’s registration data and (or) at the location of a taxable and (or) tax-related item in accordance with the procedure determined by the authorized body.