Preliminary tax audit report

A preliminary tax audit act is understood as a document on the preliminary results of a tax audit drawn up by an auditor in accordance with the tax legislation of the Republic of Kazakhstan.

The categories of taxpayers, as well as the procedure and terms of delivery to the taxpayer of the preliminary tax audit act, the submission of a written objection to the preliminary tax audit act, as well as the consideration of such an objection, shall be approved by the authorized body.

Order of the Minister of Finance of the Republic of Kazakhstan dated January 12, 2018 No. 20 The "Rules and terms of delivery to the taxpayer of the preliminary tax audit act, submission of a written objection to the preliminary tax audit act, consideration of such an objection, as well as the categories of taxpayers in respect of which the rules on the preliminary act are applied tax audit "(hereinafter - the Rules)

The norms for a preliminary tax audit act (hereinafter referred to as the preliminary act) apply:

1) to taxpayers subject to tax monitoring;

2) to taxpayers who have entered into investment contracts;

3) to taxpayers for whom, according to preliminary acts, the amount for the calculation of taxes and other compulsory payments to the budget, obligations to calculate, withhold, transfer compulsory pension contributions, compulsory pension contributions of the employer, compulsory professional pension contributions, calculation and payment of social contributions, deductions and (or) contributions for compulsory social health insurance exceeds 20,000 - a multiple monthly calculation index established by the law on the republican budget and effective as of January 1 of the corresponding financial year.

Taxpayers subject to tax monitoring include taxpayers included in the list provided for in paragraph 3 of Article 130 of the Tax Code, or taxpayers who have entered into an agreement on horizontal monitoring in accordance with paragraph 2 of Article 131 of the Tax Code.

Taxpayers who have entered into investment contracts include legal entities of the Republic of Kazakhstan that have entered into investment contracts in accordance with Article 285 of the Entrepreneurial Code of the Republic of Kazakhstan dated October 29, 2015.

The preliminary act is handed over to the taxpayer (tax agent) in person against signature at least 5 (five) working days before the end of the tax audit.

Simultaneously with the preliminary act, a notice of suspension of the tax audit in accordance with paragraph 4 of Article 146 of the Tax Code is delivered.

If it is impossible to deliver the preliminary act to the taxpayer (tax agent) due to its absence at the location, a tax examination is carried out with the involvement of attesting witnesses in the manner prescribed by Article 70 of the Tax Code.

A written objection to the preliminary act shall be submitted to the state revenue authority that carries out the tax audit, in person, within 15 (fifteen) working days from the date of delivery of the preliminary act.

A written objection is considered within the issues specified in it within 5 (five) business days from the date of its receipt, except for the cases provided for in clauses 12, 13, 14 and 15 of the Rules.

A taxpayer (tax agent) has the right to withdraw a previously filed written objection.

A tax audit is subject to completion in the manner prescribed by Chapter 18 of the Tax Code, in the following cases:

1) failure to submit a written objection within the time period established by clause 8 of the Rules, within 3 (three) working days from the date of its expiration;

2) revocation of the written objection within 3 (three) working days from the date of receipt by the state revenue body of the revocation of the written objection;

3) absence of the taxpayer at the location based on the results of the tax inspection within 3 (three) working days from the date of drawing up the tax inspection report specified in clause 7 of the Rules.

At the same time, before the completion of the tax audit, in the cases specified in subparagraphs 1) and 2), the taxpayer (tax agent) is given a notice of the resumption of the tax audit in the manner prescribed by Article 146 of the Tax Code.

When considering a written objection, the official of the state revenue body carrying out the tax audit, if necessary, sends to the taxpayer (tax agent) and (or) authorized state bodies, and (or) other organizations requests for additional information or explanations in writing. issues set out in the written objection.

In cases of disagreement between the state revenue body carrying out the tax audit and the objections of the taxpayer (tax agent), during the period for considering such an objection, it sends a request to the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (hereinafter referred to as the Committee) with the attachment:

written objection to a preliminary act;

positions of the state revenue authority carrying out tax audits;

other documents related to the calculation of tax liabilities.

The committee shall consider the request of the state revenue authority carrying out the tax audit within the circumstances on which the person who filed the objection bases his claims and evidence, as well as within the limits of evidence and justification specified in the position of the state revenue authority conducting the tax audit.

The response to the request of the state revenue authority carrying out the tax audit shall be submitted within 10 (ten) business days from the date of its receipt, signed by an official authorized by the relevant act of the Committee.

State revenue bodies, in cases of sending a request to a taxpayer and (or) to authorized state bodies, and (or) to other organizations, as well as to the Committee by territorial state revenue bodies in accordance with paragraphs 12, 13 and 14 of the Rules, the period for considering a written objection is extended, but not more than 30 (thirty) calendar days.

The taxpayer (tax agent) shall be notified of the extension of the terms for considering a written objection within 2 (two) business days from the date of sending the request.

Based on the results of consideration of a written objection, the state revenue authority carrying out the tax audit completes it in the manner prescribed by Chapter 18 of the Tax Code.