If a taxpayer disagrees with the results of a tax audit, the taxpayer has the right to protect their rights and legitimate interests and to appeal the audit results in accordance with the procedure established by law.

     In accordance with Article 191 of the Tax Code of the Republic of Kazakhstan, appeals against a notification on the results of a tax audit, as well as against actions (inaction) of officials of the state revenue authorities, are carried out in accordance with the procedure established by the Administrative Procedural and Process-Related Code of the Republic of Kazakhstan and the Tax Code. The procedure for submitting and considering a complaint against a notification on the results of a tax audit is regulated by Articles 192–198 of the Tax Code of the Republic of Kazakhstan.

Deadline for Filing a Complaint

     A taxpayer (tax agent) may submit a complaint against a notification on the results of a tax audit to the authorized body within 30 working days following the date on which the notification on the results of the tax audit was served. A copy of the complaint must also be submitted to the state revenue authority that conducted the tax audit and considered the taxpayer's objections to the preliminary tax audit report.

     If the deadline for filing a complaint has been missed for a valid reason, it may be restored by the authorized body upon the taxpayer's (tax agent's) request. In particular, temporary incapacity for work of the individual subject to the tax audit, as well as of the taxpayer's head and/or chief accountant, may be recognized as a valid reason. In such cases, the request must be accompanied by documents confirming the period of temporary incapacity for work, as well as a document establishing the organizational structure of the taxpayer.

     The complaint and the request to restore the missed deadline must be submitted no later than 10 working days from the date on which the period of temporary incapacity for work ends.

Does Filing a Complaint Suspend the Notification?

     Filing a complaint with the authorized body or filing a statement of claim with the court suspends the enforcement of the notification on the results of the tax audit in the part being appealed. If the taxpayer files a complaint with the authorized body, enforcement of the notification in the appealed part is suspended until a decision is made on the complaint.

     If a statement of claim is filed with the court, enforcement of the notification in the appealed part is suspended from the date the court accepts the administrative case for proceedings until the court act enters into legal force. Therefore, it is important to clearly specify in the complaint which part of the notification on the results of the tax audit is being appealed.

In What Form Is the Complaint Submitted?

     A taxpayer's complaint may be submitted in paper and/or electronic form. The complaint must contain:

• the name of the authorized body to which the complaint is submitted;

• the taxpayer's surname, first name and patronymic, or full legal name, and location;

• identification number;

• the name of the state revenue authority that conducted the tax audit;

• the circumstances on which the taxpayer bases their claims;

• evidence confirming these circumstances;

• the taxpayer's (tax agent's) signature and the date of submission of the complaint;

• a list of the attached documents.

     The complaint may also contain other information relevant to the resolution of the dispute. The complaint must be signed by the taxpayer or their authorized representative.

What Documents Should Be Attached to the Complaint?

     The complaint must be accompanied by documents confirming the circumstances on which the taxpayer bases their claims. If the complaint is submitted by a taxpayer's representative, a power of attorney confirming the representative's authority must be attached. Other documents relevant to the dispute may also be attached. Therefore, when preparing a complaint, it is important to provide specific arguments and supporting documents for each disputed issue identified during the tax audit.

Can a Complaint Be Withdrawn?

     Yes. Withdrawal of a complaint by a taxpayer does not deprive the taxpayer of the right to submit a complaint again, provided that the statutory deadlines are observed. Therefore, when deciding to withdraw a complaint, the taxpayer should take into account the deadlines established by law for submitting a new complaint.

What Should Be Taken into Account in Practice?

     For a taxpayer who disagrees with the results of a tax audit, it is particularly important to comply with the deadline for filing a complaint and to properly substantiate their position with evidence. Simply stating disagreement with the audit results is not sufficient. The taxpayer should clearly indicate which specific conclusion of the tax authority is being disputed, the grounds on which the conclusion is considered unfounded, and which documents and evidence support the taxpayer's position.

     Before filing a complaint, it is also advisable to carefully review the notification on the results of the tax audit, the tax audit report, the objections to the preliminary tax audit report, and the relevant decisions of the state revenue authority. When tax disputes are considered, compliance with the procedures and deadlines established by law is of particular importance. Therefore, taxpayers should be familiar with the appeal procedure and take into account the requirements of the applicable legislation when protecting their rights and legitimate interests.

Source : https://www.gov.kz/memleket/entities/kgd-atyrau/press/news/details/1296365?lang=ru