When conducting a tax audit, a taxpayer (tax agent) has the right to:
1) request from the tax authority and receive from them information on the provisions of the Tax Code and the legislation of the Republic of Kazakhstan concerning the procedure for conducting an audit;
2) require officials of tax authorities conducting a tax audit to submit an order for conducting a tax audit and official certificates;
3) be present during the tax audit and give explanations on issues related to the subject of the tax audit;
4) submit a written objection to the preliminary tax audit report in accordance with the procedure established by the tax legislation of the Republic of Kazakhstan;
5) enjoy other rights provided for by the Tax Code.
A taxpayer (tax agent), when conducting tax audits, is obliged to:
1) submit documents and information on paper, and if necessary also on electronic media, at the request of officials of the tax authority within the established time limits;
2) submit accounting documentation compiled by a taxpayer (tax agent) in accordance with Chapter 23 of the Tax Code;
3) to provide unhindered access to officials of the tax authority conducting a tax audit and officials involved in conducting such an audit to the territory and (or) to the premises of the person being audited and provide them with a workplace;
4) ensure that inventory is carried out during tax audits;
5) to provide written and oral explanations on the issues of the taxpayer's (tax agent's) activities at the request of the officials of the tax authority conducting the tax audit;
6) provide access to viewing data of the software and (or) information system specified in subparagraph 6) of paragraph 1 of Article 155 of the Tax Code;
7) perform other duties stipulated by the legislation of the Republic of Kazakhstan.