ax Audits as a Form of Tax Control
Tax audits are one of the key forms of tax control. According to the Tax Code of the Republic of Kazakhstan, a tax audit is an inspection conducted by tax authorities to ensure compliance with the tax legislation of Kazakhstan.
One of the primary responsibilities of tax authorities is to monitor the completeness and timeliness of tax and payment submissions to the state budget.
Participants of Tax Audits The participants in a tax audit include: Authorized representatives of tax authorities specified in the audit notice.
Other individuals involved in the audit process, as indicated in the notice.
The taxpayer. Regulations and Procedures The types, timelines, frequency, procedures, and documentation requirements for tax audits are governed by Articles 138–164 of the Tax Code of the Republic of Kazakhstan. Additionally, the conduct of audits is regulated by the Entrepreneurial Code of the Republic of Kazakhstan.
Purpose of Tax Audits The main objective of a tax audit is to assess whether the taxpayer’s obligations align with legal requirements. Tax authorities must provide documented evidence of identified violations and record them in the tax audit report.
Taxpayer Responsibilities During an Audit During a tax audit, the taxpayer is obligated to:
Provide all documentation relevant to the audit's scope.
Grant access to premises and facilities related to taxable activities for inspection purposes.
It is important to note that the conduct of a tax audit must not interrupt the taxpayer’s business operations or adversely affect their entrepreneurial performance.