In 2025, tax audits remain one of the key forms of control by the tax authorities over the activities of entrepreneurs, according to the Department of State Revenue for the Karaganda region.

The practice of conducting inspections under the current Tax Code continues. Let us remind you that a tax audit is an audit of compliance with the norms of the tax legislation of our Republic, carried out by a tax authority.

In 2025, there are two main types of tax audits: periodic and unscheduled.

Periodic tax audits are conducted according to an approved schedule based on a risk assessment. They are based on the analysis of tax reports, data from government sources and other open information about the taxpayer's activities. Such checks are initiated if the taxpayer falls into a high-risk area.

Unscheduled tax audits are carried out in the presence of complaints, applications, in cases of business liquidation, as well as on the grounds provided for by the Criminal Procedure Code of the Republic of Kazakhstan.

According to Article 140 of the Tax Code, tax audits can be conducted in the form of: comprehensive, thematic, counter, time-based surveys.

During the inspection, it is necessary to provide a complete set of primary documentation confirming the fact of business operations. This requirement is stipulated in Article 155 of the Tax Code. The availability of all documents and their transparency is the basis for protecting business interests during any inspections.

The deadline for conducting a tax audit should not exceed 30 business days from the date of delivery of the order.

The Department of State Revenue for the Karaganda region recommends that business entities monitor the schedule of tax audits and ensure proper documentation.

Source : https://www.gov.kz/memleket/entities/kgd-karaganda/press/news/details/1066995?lang=kk