Main task of tax services is performing control over the full payment of taxes and payments to the budget.  Source: ИА ZAKON.KZ

Main task of tax services is performing control over the full payment of taxes and payments to the budget. At that the condition of tax system working for any state is the effective tax control.  One of the form of the tax control is tax audits as it is informed by   Salykvko.​gov.​kz

Tax audit – an audit which is performed by the tax authorities, check up of meeting the norms of the tax laws the Republic of Kazakhstan, as well as other laws of the RoK.

The taxpayer is notified of the tax audit 30 calendar days prior to the conduction of the complex and (or) planned thematic audit according to the place of location specified in the registered data. Notification shall be considered as handed over from the date of receipt of the response by post or through other connection.   

The commencement date of the tax audit shall be the date when the taxpayer receives a prescription or the date of compilation of the statement of refusal by the taxpayer to sign the prescription. The copy of the prescription should be put a mark confirming familiarization and receipt of the prescription. Refusal of the taxpayer to accept the prescription cannot be a basis to cancel the tax audit. At that, officials of the tax authority, planning to conduct an audit have to show their service certificate to the taxpayer.

The taxpayer cannot introduce any amendments to the tax statements of the period under the audit during the period of the tax audits.

The taxpayer has to ensure an access of the tax authorities’ employees to the territory or premises conducting the tax audit (except for accommodation facilities), which are used to derive revenue, or items subject to taxation or items connected with taxation in order to check them up. If the taxpayer does not ensure the excess of tax inspectors to the said territories, the Statement confirming “refusal to ensure access” signed by the officials conducting the audit and the taxpayer should be executed.  If the taxpayer refuses to sign the abovementioned statement, the taxpayer then has to present the reasons of such a refusal in writing.  

Taxpayers have the right not to give an access to the territory or premises to conduct the tax audit for officials of tax authorities, in cases if:  

1) the prescription is executed violating the prescribed manner;

2) terms of the audit specified in the prescription have not occurred or expired;

3) if the data of the entity is not put in the prescription;

4) officials of the tax authorities do not keep about themselves the special entry pass to the territory or in the premises of the taxpayer in accordance with the RoK acts.  

During the documentary audit, officials, conduction the tax audit have the right to demand from the taxpayer to submit the documents confirming the accuracy of assessment and payment in good time of taxes and other obligatory payments to the budget  and written clarifications based on tax forms prepared by the taxpayer , financial statements and to ensure the right of access to view the data of the software used for automatisation of the accounting and tax records, if the taxpayer uses such a software, except for banks and other organizations , carrying out certain types of bank transactions, containing information on bank accounts of its clients, which is considered to be a bank’s secret.   Subparagraph 5 was amended as per the Law of the RoK dated 30.06.10 # 297-IV (was entered into force on1 January 2009) (please see the old edition.)

The time period of the audits should not exceed 30 days. Except for cases, when the term of the audit can be extended under provisions of the Article 629  of the Tax Code: When conducting the tax audit of the legal entity, which has no structural subdivisions, IE and nonresidents, carrying out activities through permanent establishments, provided that not more than 1 place of location is available in the RoK , the term of the tax audit can be extended up to 45 working days; and by the superior body of the tax service – up to 60 working days. When conducting the tax audit of the; legal entity, which has structural subdivisions and nonresidents, carrying out activities through the permanent establishments, provided that one and more of places of location are available in the RoK, as well as large taxpayers subject to monitoring, the term of the tax audit can be extended up to 70 working days, and by the superior body of the tax service up to 80 working days.  

The date of completion of the tax audit is the day of handing over to the taxpayer of the statement of tax audit. If upon the completion of the tax audit violations of the tax laws are not identified, the mark confirming it should be put in this statement.  The statement of the tax audit should be enclosed all the required documents, calculation prepared by the official of the tax authority and other materials received during the tax audit. The statement of the tax audit should be prepared in duplicates and signed by officials conducted the tax audit. One original copy of the statement should be handed over to the taxpayer. After the statement has been received the taxpayer should put the mark confirming the acceptance of the statement. If it is impossible to deliver the statement to the taxpayer, the tax examination should be conducted. At that, the date of completion of the tax audit should be the date of tax examination conduction.

If the tax payer (tax agent) is not present as at the date of the tax audit completion and (or) at the place of the tax audit conduction, the respective mark should be put in the statement of the tax audit by the official of the tax authority service conducted the tax audit. 

After the tax audit has been completed, and violation identified, the notification should be issued. The taxpayer received the notification on the taxes and other obligatory payments to the budget, fines, penalties accrued, shall be obliged to fulfill its obligation within the terms specified in the notification, should the taxpayer do not appeal against the results of the tax audit. If, after the tax audit has been completed, no violation is identified, no violation should be send.  

Source: http://www.zakon.kz/