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

Article 150. Standard audit file

1. The standard audit file shall be the accounting data of the taxpayer (tax agent) in electronic format, which allows analysis through information systems of tax authorities.

The taxpayer (tax agent) submits a standard audit file voluntarily by uploading such a file, certified by the electronic digital signature of the taxpayer, to the information system of tax authorities.

2. A tax audit shall be carried out, including using a standard audit file, in the case of provision of a standard audit file by a taxpayer (tax agent):

when conducting a periodic tax audit based on the degree of risk - within five calendar days from the date of handing the order;

during an unscheduled tax audit - within ten calendar days from the date of delivery of the order.

The form of the standard file and the procedure for its compilation shall be approved by the authorized agency.

Footnote. Article 150 as amended by the Law of the Republic of Kazakhstan dated 24.05.2018 No. 156-VI (shall be enforced from 01.01.2019); dated 21.12.2022 No. 165-VII (shall be enforced from 01.01.2023).



Article 151. Features of conducting a chronometric inspection

1. A chronometric inspection is carried out in the presence of a taxpayer and (or) his/her representative.

2. To conduct a chronometric inspection, tax authorities independently determine issues with respect to a taxable and (or) tax-related item. In this case, subject to mandatory inspection:

1) are taxable and (or) tax-related items. If necessary, tax authorities have the right to take inventory of tangible assets of the taxpayer;

2) is availability of money, money documents, books of account, reports, estimates, securities, settlements, declarations and other documents related to a taxable and (or) tax-related item being audited;

3) the balance sheet of a cash register.

3. Tax officials conducting a chronometric inspection shall ensure daily entry of full and accurate information, obtained in the course of the inspection, into chronometric-inspection data cards. A separate chronometric-inspection data card is made for each taxable and (or) tax-related item, as well as for every other source of income generation, which contains the following information:

1) the name of the taxpayer, identification number and type of activity;

2) the date of the inspection;

3) the location of a taxable and (or) tax-related item;

4) the time the chronometric inspection began and ended;

5) the cost of goods sold, works performed, services rendered;

6) data on a taxable and (or) tax-related item being audited;

7) the inspection results.

4. Daily, at the end of an inspection day, a summary table is drawn up for all taxable and (or) tax-related items being audited, as well as for other sources of income generation.

5. It is mandatory for a tax official and a taxpayer or his/her representative to sign a chronometric-inspection data card and a summary table that are attached to a chronometric tax inspection act.

If necessary, copies of documents, calculations and other materials obtained in the course of an inspection, confirming the data specified in a chronometric-inspection data card, are attached to the chronometric-inspection data card.

6. The results of a chronometric inspection of taxpayers are taken into account when assessing the amount of taxes and payments to the budget following a comprehensive or a thematic audit.