The Department of State Revenue for the Mangystau region informs that, in accordance with Article 145 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code), 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 a risk assessment are inspections ordered by tax authorities in relation to taxpayers based on the results of an analysis of tax reports, information from authorized state bodies, as well as information obtained from official and open sources of information on taxpayers' activities.

The basis for the appointment of periodic tax audits based on a risk assessment is a semi-annual schedule approved by the 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, tax audits are carried out in the form of a comprehensive, thematic, counter-audit, and time-based survey.

(unofficial translation)

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/1028182?lang=kk