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

Article 146. Time limits for tax audits

1. Time limits for conducting a tax audit specified in a prescription shall not exceed thirty business days of the delivery of a prescription, unless otherwise provided for by this article.

2. Time limits for conducting a tax audit can be extended:

1) for legal entities that have no structural units, individual entrepreneurs and non-residents operating through permanent establishments provided that they have only one location in the Republic of Kazakhstan, except for the cases specified in subparagraph 2) of this paragraph:

by a tax authority that fixed the tax audit - up to forty-five business days;

by a higher-level tax authority - up to sixty business days;

2) for legal entities having structural units and non-residents operating through permanent establishments provided that they have only one location in the Republic of Kazakhstan, as well as for taxpayers subject to tax monitoring:

by a tax authority that fixed the tax audit - up to seventy-five business days;

by a higher-level tax authority - up to one hundred and eighty business days.

3. The authorized body may extend time limits for a tax audit fixed by it for the taxpayers indicated:

1) in subparagraph 1) of paragraph 2 of this article - up to sixty business days;

2) in subparagraph 2) of paragraph 2 of this article - up to one hundred and eighty business days.

4. The running of a tax audit period may be suspended by tax authorities for the period:

of delivery of a tax authority’s request for the submission of information and (or) documents to the taxpayer (tax agent) and submission by the taxpayer (tax agent) of information and (or) documents requested during the tax audit;

of a tax authority’s request to other territorial tax authorities, state bodies, banks and organizations carrying out certain types of banking operations and other organizations operating in the territory of the Republic of Kazakhstan and receipt of information and (or) documents upon the request;

of a tax authority’s request to foreign countries for information and receipt of information from tax authorities in accordance with international treaties;

of preparation of a written objection by the taxpayer (tax agent) to a preliminary tax audit act and its consideration by the tax authority in the manner prescribed by the legislation of the Republic of Kazakhstan.

In this case, a tax authority conducting a tax audit must deliver a notice of suspension or renewal of the tax audit to a taxpayer (tax agent) against signature or by registered mail with return receipt or electronically within three business days from the suspension or renewal along with a notification of a legal statistics body. In addition to the above, the notice of suspension or renewal of a tax audit shall be deemed delivered to the taxpayer (tax agent) electronically on the date of delivery of such a notice by the tax authority to the web application. This electronic method applies to a taxpayer registered as an electronic taxpayer in accordance with the procedure set forth in Article 86 of this Code.

5. The period of suspension on the grounds established by paragraph 4 of this article shall not be included in the period of a tax audit:

1) of taxpayers subject to tax monitoring;

2) conducted in connection with the liquidation of a resident legal entity, a structural unit of a non-resident legal entity, a non-resident legal entity’s termination of activity carried out in the Republic of Kazakhstan through a permanent establishment, an individual entrepreneur’s termination of activity;

3) thematic audits on such issues as:

transfer pricing;

confirmation of the reliability of excess VAT amounts claimed for refund;

audits of tax agents on the return of income tax from the budget on the basis of a non-resident’s application;

stated in the taxpayer’s (tax agent’s) complaint about an audit findings report;

4) conducted on the grounds provided for by the Criminal Procedure Code of the Republic of Kazakhstan;

5) in case the tax authority requests a taxpayer (tax agent) to submit documents (information) in the course of tax audits in accordance with Article 161 of this Code;

6) in cases when a preliminary tax audit act was submitted to a taxpayer (tax agent), as well as the tax authority’s consideration of the taxpayer’s (tax agent’s) written objection to the preliminary tax audit act in accordance with the legislation of the Republic of Kazakhstan.

For tax audits not specified in subparagraphs 1) - 6) of part one of this paragraph, the suspension period shall be included in the tax audit period.

6. Time limits for a comprehensive or thematic audit, with account of terms of the extension or suspension, unless otherwise specified in paragraphs 5 and 7 of this article, shall not exceed:

1) for legal entities having structural units, individual entrepreneurs and non-residents operating through permanent establishments provided that they have only one location in the Republic of Kazakhstan, except for the cases specified in subparagraph 2) of this paragraph - sixty business days;

2) for legal entities having structural units and non-residents operating through permanent establishments provided that they have only one location in the Republic of Kazakhstan, as well as for taxpayers subject to tax monitoring - one hundred and eighty business days.

7. The term for conducting, prolonging and suspending thematic audit to confirm the reliability of the amounts of excess of value added tax presented for refund is established in compliance with the terms provided for in Article 431 of this Code.

8. When conducting a chronometric inspection, the period specified in the order may not exceed thirty working days.

Extension and (or) suspension of the tax audit term, provided for by this article, shall not apply when conducting a chronometric inspection.

A chronometric inspection may be carried out outside school hours (night time, weekends, holidays), if the person being inspected works at the specified time and days.

Footnote. Article 146 as amended by the Law of the Republic of Kazakhstan dated 20.12.2021 No. 85-VII (shall be enforced from 01.01.2022); dated 21.12.2022 No. 165-VII (shall be enforced from 01.01.2023).