The taxauthorities of Kazakhstanconductperiodicinspectionsbased on a riskassessment.Thisapproachensurestransparencyandfairness— the selection of companiesforinspections is carried out automaticallyusing a specialriskmanagementsystem.
The schedule of inspections is approved by the Ministry of Finance of the Republic of Kazakhstantwiceayearand is publishedon the officialwebsite of the agency.: untilDecember25— for thenextyear,untilMay25— for thesecondhalf of the year.
Thetaxpayer is notified of the start of the auditnolaterthan30days in advance.
Theaudit itself lasts30businessdays,butcanbeextendedto45or60businessdays, dependingon the decision of the taxauthority.Deadlinesmay be suspended, for example,whenrequestingadditionaldocumentsorinformationfrombanksand government agencies.
The taxpayer must be notified of the suspension or renewal.
Upon completion of the verification, the certificate is handed over. If violations are detected, a notification of the results must be completed within 30 business days. In case of disagreement, you can file a complaint with the authorized bodies or to the court.
Detailedinformationon the procedure for conductingtaxaudits is availableon the website of the Ministry of Finance of the Republic of Kazakhstan(https://www.gov.kz/memleket/entities/minfin/documents/details/769211?lang=ru; https://www.gov.kz/memleket/entities/minfin/documents/details/846669?lang=ru).
The inspections are aimed at complying with tax laws and ensuring timely payment of taxes.