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

Article 148. Grounds for conducting a tax audit

1. A tax audit shall be conducted on the basis of a prescription, which shall contain the following information:

1) the date and registration number of the prescription in a tax authority;

2) the name of the tax authority that issued the prescription;

3) the last name, first name and patronymic (if it is indicated in an identity document) or full name of the taxpayer (tax agent);

4) identification number;

5) the form and type of audit;

6) last names, first names, patronymics (if they are indicated in identity documents) of auditors, and also of specialists involved in the tax audit in accordance with this Code;

7) the period for conducting the tax audit;

8) the period to be audited, except for a chronometric inspection.

The form of a prescription is approved by the authorized body.

2. A prescription for conducting thematic audits shall specify:

1) the area of premises to be audited, issues to be clarified during the audit, as well as the information provided for in part one of paragraph 1 of this article, except for cases provided for in subparagraphs 3), 4), 7) and 8) of part one of paragraph 1 of this article, when scheduling thematic audits on the issues specified in subparagraphs 12) - 18) of paragraph 1 of Article 142 of this Code;

2) the information specified in part one of paragraph 1 of this article, except for the case provided for in subparagraph 8) of part one of paragraph 1 of this article, when scheduling thematic audits on the issues specified in subparagraphs 19) - 23) of paragraph 1 of Article 142 of this Code;

3) the information provided for in part one of paragraph 1 of this article, when scheduling thematic audits on issues not specified in subparagraphs 1) and 2) of this paragraph.

3. When scheduling tax audits, except for chronometric inspections, a prescription shall specify issues to be audited depending on the form of an audit.

When carrying out comprehensive audits, the types of audited taxes, payments to the budget and social welfare payments are not specified in the prescription.

4. A prescription must be signed by the head of a tax authority or by a person acting as its head, unless otherwise provided for in this paragraph.

A prescription for conducting third-party audits, as well as a chronometric inspection, can be signed by the deputy head of a tax authority or by a person acting as a deputy head.

A prescription can be certified by electronic digital signature of the authorized tax official in accordance with the legislation of the Republic of Kazakhstan on electronic document and electronic digital signature.

5. In case of extension of the time frame for conducting a tax audit specified in Article 146 of this Code and (or) changing the number and (or) replacement of persons conducting the audit and (or) selecting another time period for audit, an additional prescription is issued indicating the number and date of registration of the previous prescription, the last names, first names and patronymics (if they are indicated in identity documents) of persons involved in conducting the audit in accordance with this Code.

The form of the additional prescription is approved by the authorized body.

6. On the basis of one prescription, only one tax audit may be conducted, except for thematic audits on the issues specified in subparagraphs 12) - 18) of paragraph 1 of Article 142 of this Code.