In order to increase the legal literacy of taxpayers and ensure their readiness to conduct tax audits, the Department of State Revenue for the Mangystau region explains the key recommendations for preparing for tax audits in accordance with the Tax Code of the Republic of Kazakhstan.

Such training will allow taxpayers to minimize tax risks, avoid possible violations and build constructive cooperation with the state revenue authorities. In this regard, it is recommended to take the following measures::

1. Conducting an internal tax audit. Regular review of tax reports, calculations and applicable tax regimes helps to identify and eliminate possible errors in a timely manner before the start of the tax audit.
2. Updating accounting policies and documentation. The accounting and tax accounting policy of the organization must comply with the current legislation. All primary documentation must be properly executed and kept in an order that ensures its accessibility to inspectors.
3. Monitoring of changes in tax legislation. Taxpayers are advised to systematically monitor changes in tax and accounting legislation, including clarifications from authorized bodies (UGD, DGD and CGD), in order to make the necessary adjustments to tax practice in a timely manner.
4. Professional development of employees. Training accountants, lawyers, and financial professionals in new legal requirements and practical tax administration issues helps reduce the likelihood of business violations.
5. Interaction with tax authorities. When receiving notifications or requests from the tax authorities, it is recommended to provide the necessary information within the prescribed time frame and, if necessary, involve qualified tax consultants. Interaction should be carried out strictly within the legal framework.

We pay attention. In accordance with subparagraph 1 of paragraph 5 of Article 211 of the Tax Code of the Republic of Kazakhstan, from the date of receipt of the order to conduct a tax audit, it is not allowed to make changes and additions to tax reporting for the period under review – during the entire period (including suspension and extension) of a comprehensive or thematic audit on taxes, payments to the budget and social payments.

Conclusion. Timely and systematic preparation for tax audits contributes not only to reducing the risks of prosecution, but also to the formation of stable and transparent relations between business and the state.

(unofficial translation)

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/1043903?lang=kk