THE BASIS FOR CONDUCTING A TAX AUDIT.
A tax audit is an audit carried out by a tax authority of the implementation of the norms of the tax legislation of the Republic of Kazakhstan, as well as other legislation of the Republic of Kazakhstan, the control over the execution of which is entrusted to the tax authorities.
Tax audits are carried out exclusively by tax authorities.
Tax audits are carried out in the form of a comprehensive, thematic, counter-audit, time-based survey.
Tax audits are divided into the following types:
1) tax audits conducted according to a special procedure based on an assessment of the degree of risk;
2) unscheduled tax audits.
The tax audit is carried out on the basis of an order that must contain the following information:
1) date and number of registration of the order with the tax authority;
2) the name of the tax authority that issued the order;
3) surname, first name and patronymic or full name of the taxpayer (tax agent);
4) identification number;
5) form and type of verification;
6) surnames, first names, patronymics of the inspectors, as well as specialists involved in conducting a tax audit in accordance with the Tax Code;
7) the term of the tax audit;
8) the period under review, with the exception of the time-lapse examination.
The form of the prescription is approved by the authorized body.
When conducting a documentary tax audit, it is necessary to cover tax periods, taking into account the provisions of Article 48 of the Tax Code.
When appointing a tax audit and determining the period to be audited, it is necessary to take into account the date of registration as a taxpayer with the state revenue authorities and tax periods for which no tax audits have previously been conducted by types of taxes and mandatory payments to the budget.
If the order on the appointment of a documentary tax audit specifies the audited period for which one of the tax periods was previously checked, then this tax period is not subject to tax audit, as a corresponding entry is made in the tax audit report, except in cases when the specified verified period can be checked again on the grounds provided for by the Tax Code.
The regulation on the appointment of thematic inspections should specify:
the inspected area of the territory, the issues to be clarified during the inspection, the surname, first name and patronymic or the full name of the taxpayer; identification number; the period of the tax audit; the period to be checked.
When appointing tax audits, with the exception of a time-based survey, the prescription specifies the issues to be checked, depending on the form of the audit.
When conducting complex inspections, the types of taxes to be checked, payments to the budget and social payments are not specified in the order.
The order is printed on the letterhead of the state revenue authority and must be signed by the first head of the tax authority or a person replacing him, unless otherwise provided by this paragraph.
An order for counter-inspections, as well as a time-lapse survey, may be signed by the deputy head of the tax authority or by a person replacing him.
The order may be certified by an electronic digital signature of an authorized person of the tax authority in accordance with the legislation of the Republic of Kazakhstan on an electronic document and an electronic digital signature.
In case of extension of the terms of the tax audit provided for in Article 146 of the Tax Code, or changes in the number or replacement of persons conducting the audit, or changes in the period under review, an additional order is issued, which specifies the number and date of registration of the previous order, surnames, first names and patronymics of persons involved in the audit.
The form of the additional prescription is approved by the authorized body.
Only one tax audit may be conducted on the basis of one regulation, with the exception of thematic audits on the following issues:
- registration with the state revenue authorities;
- availability of cash registers;
- availability of equipment (device) intended for making payments using payment cards;
- the presence of consignment notes for imported goods and the conformity of the name of the goods with the information specified in the consignment notes when checking vehicles at transport control posts or traffic police;
- availability and authenticity of excise and accounting control stamps, availability and authenticity of accompanying invoices for alcoholic beverages, petroleum products and biofuels, tobacco products, availability of a license.
The order on the appointment of a tax audit, with the exception of counter tax audits, is registered with the territorial body of the Committee on Legal Statistics and Special Accounts at the taxpayer's location, including in electronic form in accordance with the Rules on Registration of acts on the appointment of an audit.