According to Article 13 of the Tax Code of the Republic of Kazakhstan, the rights and obligations of a taxpayer during a tax audit are as follows:
The taxpayer has the right to appeal the notification of the results of the audit, the notification of the results of consideration of the complaint of the taxpayer (tax agent) on the notification of the results of the audit, as well as the actions (inaction) of tax officials, not to submit information and documents that are not related to the objects of taxation and (or) objects related to taxation, except for information and documents, the submission of which is provided for by the tax legislation of the Republic of Kazakhstan, the legislation of the Republic of Kazakhstan on transfer pricing, as well as the legislation of the Republic of Kazakhstan regulating the production and turnover of certain types of excisable goods, aviation fuel, biofuels and fuel oil.
The taxpayer is obliged to:
1) fulfill tax obligations in a timely manner and in full;
2) submit, at the request of the tax authorities, a contract for conducting a tax audit and concluding a tax audit if such a contract is concluded;
3) submit information and all necessary documents provided for by the tax legislation of the Republic of Kazakhstan for conducting a tax audit.
4) comply with the requirements for the use of cash registers;
5) keep for five years from the date of printing or full filling in replacement reports, books of accounting for cash and commodity receipts, as well as cancellation, refund checks and receipts of cash registers for which cancellation and refund operations were carried out.
According to Article 14 of the Tax Code of the Republic of Kazakhstan, the rights and obligations of a tax agent are as follows:
A tax agent has the same rights and performs the same duties as a taxpayer, except for the cases provided for by this Code.
According to Article 15 of the Tax Code of the Republic of Kazakhstan, a taxpayer (tax agent) is guaranteed the protection of his rights and legitimate interests, which are carried out in accordance with the procedure established by this Code and other laws of the Republic of Kazakhstan. Tax authorities, their officials and employees are prohibited from requiring taxpayers to perform duties that are not provided for by the tax legislation of the Republic of Kazakhstan.