The deadline for conducting a tax audit specified in the order should not exceed thirty working days from the date of delivery of the order.
The deadline for conducting a tax audit may be extended for legal entities that do not have structural divisions, individual entrepreneurs and non – residents up to forty-five working days, by a higher tax authority-up to sixty working days. For legal entities with structural divisions and non-residents operating through permanent institutions with more than one location in the Republic of Kazakhstan, as well as for taxpayers subject to tax monitoring, up to seventy – five working days are checked by a higher tax authority-up to one hundred and eighty working days.
The duration of the tax audit may be suspended by the tax authorities for the period when the taxpayer receives a request from the tax authority to submit accounting documents, sends a request to other tax authorities, state bodies, banks, and prepares a written objection by the taxpayer to the preliminary tax audit report. In this case, the tax authority is obliged to hand over notices of the suspension of the tax audit, and upon receipt of the necessary information, hand over a notice of resumption.
The suspension period is not included in the tax audit period for the following reasons:
1)for taxpayers subject to tax monitoring;
2)carried out in connection with the liquidation of a legal entity or the termination of the activity of an individual entrepreneur;
3) thematic checks on transfer pricing issues,
confirmation of the reliability of the amounts of excess value-added tax submitted for refund, checks on the return of income tax from the budget on the basis of a non-resident's application.
4)conducted on the grounds provided for by the Criminal Procedure Code of the Republic of Kazakhstan;
5)in the event that the taxpayer is required by the tax authority to submit documents.
6) in cases when a preliminary tax audit report is submitted to the taxpayer, as well as when a written objection of the taxpayer to the preliminary tax audit report is considered by the tax authority.
For tax audits not specified in sub-paragraphs 1) - 6), the suspension period is included in the tax audit period.