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

Article 154. Access of officials of a tax authority and other state bodies to the site and (or) premises for conducting a tax audit

1. A taxpayer (tax agent), upon presentation by officials and a tax authority of an order, as well as service certificates or identification cards, shall be obliged to provide access for these officials and officials of other state bodies involved in the conduct of a tax audit to the territory and (or) to the premises (except for residential premises) used to generate income, or to objects of taxation and (or) objects related to taxation for inspection.

2. Tax officials must have special permits with them, if these are required to enter the site and (or) premises of the taxpayer (tax agent), in accordance with the legislation of the Republic of Kazakhstan.

3. A taxpayer (tax agent) has the right to deny entry to its site and (or) premises to tax officials and officials of other state bodies involved in conducting a tax audit if:

1) the officials have not submitted an order and (or) service certificates or identification cards;

2) the officials are not indicated in the prescription;

3) the officials do not have a special permit to enter the site and (or) premises of the taxpayer (tax agent), if such a permit is required in accordance with the legislation of the Republic of Kazakhstan.

4. In case of the taxpayer’s (tax agent’s) unjustified refusal and (or) denial of access to tax officials conducting a tax audit and officials of other state bodies involved in the tax audit to his/her site and (or) premises, an act on denial of access shall be drawn up.

5. An act on denial of access shall be signed by tax officials conducting the tax audit and the taxpayer (tax agent).

If the taxpayer (tax agent) refuses to sign the act, he/she is obliged to give a written explanation of a reason for the refusal.

If a taxpayer (tax agent) refuses to sign an act on denial of access, a tax official conducting the audit shall make an appropriate entry in the specified act. In this case, this act shall also be signed by the witnesses involved in the procedure established by this Code.

Footnote. Article 154 as amended by Law of the Republic of Kazakhstan No. 273-VI dated 26.11.2019 (shall be enforced upon the expiration of six months after the day of its first official publication).