The Kazakhstani tax authorities conduct periodic audits based on a risk assessment. This approach allows to ensure transparency and fairness - selection of companies for audits is carried out automatically with the help of a special risk management system.

The schedule of audits is approved by the Ministry of Finance twice a year and is published on the official website of the agency:

by December 25 - for the next year,

By May 25 - for the second half of the year.

The taxpayer is notified about the beginning of the audit no later than 30 days in advance. The audit itself lasts 30 working days, but can be extended - up to 45 or 60 working days, depending on the decision of the tax authority.

The terms may be suspended, for example, when requesting additional documents or information from banks and government agencies.

The taxpayer must be notified of the suspension or resumption.

Upon completion of the audit, the act is handed over. In case of violations - a notice of the results, which must be executed within 30 working days. In case of disagreement, you can file a complaint with the authorized bodies or in court.

Detailed information on the procedure of tax audits is available on the website of the Ministry of Finance of the Republic of Kazakhstan

(https://www.gov.kz/memleket/entities/minfin/documents/details/769211?lang=ru; https://www.gov.kz/memleket/entities/minfin/documents/details/846669?lang=ru).

The inspections are aimed at compliance with tax legislation and ensuring timely payment of taxes.

Source : https://www.gov.kz/memleket/entities/kgd-zhetysu/press/news/details/1007342?lang=kk