A tax inspection is an activity carried out by a tax authority for the purpose of confirming the actual presence or absence of a taxpayer (tax agent) at the location specified in the registration data.

A tax inspection is conducted during working hours at the location specified in the registration data of the taxpayer (tax agent).

Witnesses are involved in conducting the tax inspection.

If, as a result of the tax inspection, the taxpayer (tax agent) is found to be absent from the location specified in the registration data, a Tax Inspection Report shall be drawn up.

The Tax Inspection Report shall be signed by the official of the tax authority who prepared it, as well as by the witnesses.

Photographs and negatives, video recordings, or other materials produced during the course of the inspection may be attached to the report.

A copy of the Tax Inspection Report shall be provided to the taxpayer (tax agent) upon request through the web application.

No later than the day following the date on which the Tax Inspection Report is prepared, the tax authority shall:

publish on the website of the authorized body information about the taxpayer (tax agent), indicating the identification number, surname, first name and patronymic, or name, as well as the date of the tax inspection;

send the taxpayer (tax agent) a notification confirming the location (absence) of the taxpayer.

The notification shall be complied with by the taxpayer (tax agent) by appearing in person before the tax authority and submitting:

an explanation of the reasons for the absence at the time of the tax inspection;

a document confirming the location of the taxpayer (tax agent), depending on the taxpayer's (tax agent's) legal right to the relevant real estate:

a copy of a document confirming ownership of or the right to use the real estate (for a period of at least one year);

a copy of a document confirming the right to use the real estate (for a period of less than one year), with the original presented for verification, or a notarized copy of such document certified no earlier than ten business days prior to submission of the copy;

a notarized consent of the individual who owns the real estate declared as the taxpayer's (tax agent's) location.

Source : https://www.gov.kz/memleket/entities/kgd-astana/press/news/details/1302497?lang=ru