The Department of State Revenue of the Mangystau region informs that in accordance with Article 145 of the Tax Code of the Republic of Kazakhstan, tax audits are divided into the following types:

1) periodic tax audits based on risk assessment;

2) unscheduled tax audits.

Periodic tax audits based on risk assessment are inspections appointed by tax authorities in relation to taxpayers based on the results of analysis of tax reports, information from authorized state bodies, as well as information obtained from official and open sources of information on the activities of taxpayers.

The basis for the appointment of periodic tax audits based on a risk assessment is a semi-annual schedule approved by a decision of the authorized body.

Unscheduled tax audits are inspections carried out on applications, complaints, in connection with liquidation, on the grounds provided for by the Criminal Procedure Code of the Republic of Kazakhstan and so on.

Also, according to Article 140 of the Tax Code of the Republic of Kazakhstan, tax audits are carried out in the form of a comprehensive, thematic, counter-audit, time-based survey.

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/989356?lang=kk