According to Article 145 of the Tax Code of the Republic of Kazakhstan, there are two types of tax audits:

Periodic review It is carried out on the basis of a risk assessment according to an approved schedule. The schedule is posted: - until December 25 of the previous year - until May 25 of the current year Changes to the schedule are not allowed.

The basis is the analysis of: - tax reporting - data from government agencies - information from open sources

Unscheduled inspection It is assigned out of schedule for the following reasons: - at the request or complaint of the taxpayer himself - in case of liquidation, termination of activity or de-registration - when refunding excess VAT - when applying international agreements - on criminal procedural grounds - in case of failure to comply with the notification of the tax authorities - upon completion of the subsurface use contract - for issues of fictitious invoices - settlements with debtors - at the request of the taxpayer himself - by decision of an authorized body or court - to control banks and financial organizations - to assess the fulfillment of tax obligations in general

Some unscheduled inspections may be repeated for an already verified period, if justified.

Exception: if a complaint is filed with the court, the re–examination is not carried out until the court's decision.

If the company participates in horizontal monitoring, no checks are carried out (except in certain cases, for example, according to the Criminal Procedure Code of the Republic of Kazakhstan or at the request of the taxpayer himself).

Source : https://www.gov.kz/memleket/entities/kgd-pavlodar/press/news/details/1024173?lang=kk