. who performs tax audits?

 Answer: Tax audits are carried out exclusively by tax authorities:

2. What are the forms of tax audits?

 Answer: Tax audits are carried out in the form of a comprehensive, thematic, counter-audit, timekeeping survey;

3. In what cases is a tax audit appointed?

Answer: The tax audit is appointed in the following cases:

1) submission by the taxpayer (tax agent) of an application, requirements provided for by this Tax Code;

2) the existence of grounds provided for by the Criminal Procedure Code of the Republic of Kazakhstan;

3) making a decision by the tax authority to conduct a tax audit;

4. What is the basis for the tax audit?

Answer: the tax audit is carried out on the basis of a prescription;

5. By whom is the order for the tax audit issued?

Answer: the order is handed to the taxpayer (tax agent) by the official of the tax authority conducting the audit;

6. How many copies is the tax audit report drawn up?

Answer: the tax audit report is drawn up in the amount of at least two copies;

7. What is the deadline for tax audits?

  Answer: in accordance with paragraph 1 of Article 163 of the Tax Code, the period for conducting a tax audit specified in the order must not exceed thirty working days from the date of delivery of the order, unless otherwise established by this article;

8. What is the maximum period that can be specified in the order for the timekeeping examination?

  Answer: when conducting a timekeeping examination, the period specified in the order cannot exceed thirty working days;

9. Is it allowed to terminate the audit during the tax audit on the tax application of the taxpayer (tax agent)?

  Answer: not allowed;

10. In the presence of whom is the timekeeping examination carried out?

 Answer: the timekeeping examination is carried out in the presence of the taxpayer and (or) his representative.

Source : https://www.gov.kz/memleket/entities/kgd-akmola/press/news/details/1246690?lang=ru