Tax audits Printable versionLast update: 04.03.2020
Tax audit – is an audit realized by tax bodies, execution of RK tax legislation. Participants of tax audits are official persons of tax bodies indicated in regulation, other persons involved in audit conduction according to Tax Code and taxpayer.
Types and terms of tax audits conduction
Tax audits are divided into following types:
- Tax audit carried out in a special order based on risk assessment.
- Unscheduled tax audit.
Terms of tax audits:
The term of tax audit should not exceed 30 working days from the date of delivery of prescriptions. The term of tax audit conduction may be extended:
- For legal persons not having structural units, individual entrepreneurs and non-residents realizing activities through the permanent institutions in the presence of no more than one location in the Republic of Kazakhstan by tax authority has appointed a tax audit - up to 45 working days;a higher tax authority - up to 60 working days;
- For legal entities having structural units, and non- residents realizing activities through a permanent institution in the presence of more than one location in the Republic of Kazakhstan, as well as for taxpayers subject to monitoring:
- tax authorities appointed tax audit - up to 75 working days;
- a higher tax authority - to 180 working days.
Tax authorities, no less than thirty calendar days prior to the commencement of a tax audit conducted in a special manner on the basis of an assessment of the degree of risk, shall send or serve a notice of the tax audit to the taxpayer (tax agent).
Notification is sent or delivered to the taxpayer at the specified place in the registration data. Notification sent by registered letter with the notice is considered to be delivered since the day of postal services response.
Notification indicates a form of tax audit, a list of questions to be checked, a preliminary list of required documents, the rights and obligations of the taxpayer, as well as other data necessary for the tax audit.
The tax authority may start a tax audit without notification of the taxpayer in cases where there is a reasonable risk that the taxpayer may conceal or destroy required for inspection documents connected with taxation, or there are other circumstances that make it impossible to conduct the audit in a full scale.
Basis for tax audit conduction
Beginning of tax audit conduction
Finishing of tax audit