The concept of tax audit
A tax audit is an audit carried out by a tax authority of compliance with the norms of the tax legislation of the Republic of Kazakhstan, as well as other legislation of the Republic of Kazakhstan, control over the execution of which is entrusted to the tax authorities, except for the fulfillment of the tax obligation to pay for emissions into the environment (except for the tax obligation to pay for emissions into the environment for emissions of pollutants from mobile sources).
Tax audits are carried out exclusively by tax authorities.