Article 145. The procedure for monitoring large taxpayers of the Tax Code of the Republic of Kazakhstan

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 1. During the monitoring of large taxpayers, the authorized body has the right to require participants in the monitoring of large taxpayers to submit:

 1) documents and written explanations confirming the correctness of tax calculation and timely payment (withholding and transfer) of taxes and payments to the budget;

 2) financial statements of the participant and its subsidiaries.

 The deadline for the fulfillment of a request by a participant in the monitoring of large taxpayers is fifteen working days following the day of delivery.

 2. In case of detection of violations and discrepancies based on the results of monitoring of large taxpayers, the authorized body submits to the participant of monitoring of large taxpayers a recommendation based on the results of monitoring of large taxpayers (hereinafter referred to as the recommendation for the purposes of this paragraph) in order to eliminate violations and discrepancies independently.

 Participant in the monitoring of large taxpayers within fifteen working days following the day of receipt of the recommendation:

 1) eliminates the identified violations and discrepancies – in case of agreement with the violations and discrepancies specified in the recommendation;

 2) provides an explanation of the absence of violations and discrepancies (hereinafter referred to as an explanation for the purposes of this paragraph) – in case of disagreement with the violations and discrepancies specified in the recommendation.

 The authorized body holds a meeting with a participant in the monitoring of large taxpayers to substantiate violations and discrepancies, as well as the participant's arguments set out in the explanation of the recommendation.

 3. In case of disagreement with the stated arguments of a participant in the monitoring of large taxpayers, the authorized body shall, no later than thirty working days following the day of receipt of the explanation, make a reasoned decision on the monitoring of large taxpayers (hereinafter, for the purposes of this paragraph, a reasoned decision).

 A reasoned decision is submitted to a participant in the monitoring of large taxpayers within two working days following the day of its issuance.

 The deadline for the execution of a reasoned decision by a participant in the monitoring of large taxpayers is five working days following the day of delivery.

 4. Failure to comply with a reasoned decision is the basis for the appointment of a tax audit.

The Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM.

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Republic of Kazakhstan

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From January 1, 2026, to invalidate the Code of the Republic of Kazakhstan dated December 25, 2017 "On Taxes and Other Mandatory payments to the Budget" (Tax Code) in connection with the entry into force of the Tax Code dated July 18, 2025 No. 214-VIII SAM.

Article 145. Types of tax audits of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1.Tax audits are divided into the following types::

1) periodic tax audits based on risk assessment;

2) unscheduled tax audits.

2. Periodic tax audits based on a risk assessment are inspections ordered by tax authorities in relation to taxpayers (tax agents) based on the results of an analysis of tax reports, information from authorized state bodies, as well as information obtained from official and open sources of information on the activities of taxpayers (tax agents).

The basis for the appointment of periodic tax audits based on a risk assessment is a semi-annual schedule approved by the decision of the authorized body.

Changes to the semi-annual inspection schedules are not allowed.

The authorized body shall post a semi-annual summary schedule of inspections on the Internet resource by December 25 of the year preceding the year of inspections and by May 25 of the current calendar year.

3. Unscheduled tax audits are inspections not specified in paragraph 2 of this article, including those carried out by:

1) on a tax application or on a complaint from the taxpayer (tax agent) himself, including:

in connection with the reorganization by division or liquidation of a resident legal entity, a structural subdivision of a non-resident legal entity;

in connection with the termination by a non-resident legal entity of activities in the Republic of Kazakhstan carried out through a permanent establishment;

in connection with the termination of the activity of an individual entrepreneur;

due to de-registration for value added tax;

in connection with the complaint of the taxpayer (tax agent) on the notification of the audit results;

2) according to a taxpayer's tax statement confirming the accuracy of the amounts of excess value-added tax submitted in connection with the application of paragraphs 1 and 2 of Article 432 of this Code.

In this case, the tax applications specified in this subparagraph may be filed before the date of:

commissioning of industrial buildings and structures;

the start of the export of minerals extracted under the relevant subsoil use contract;

3) on the grounds provided for by the Criminal Procedure Code of the Republic of Kazakhstan;

4) if the taxpayer (tax agent) fails to comply with the notification of the tax authorities on the elimination of violations identified by the results of desk control with a medium degree of risk, in accordance with the procedure established by Article 96 of this Code.

The provision of this subparagraph shall not apply during the period specified in paragraph 4-1 of Article 96 of this Code and during the consideration by a higher tax authority and (or) an authorized body or court of a complaint against the decision specified in paragraph 4 of Article 96 of this Code.;

5) in connection with the expiration of the subsurface use contract, except in cases of renewal of the subsurface use right to a licensed subsurface use regime;

6) on the issues of determining mutual settlements between a taxpayer (tax agent) and his debtors in accordance with the tax legislation of the Republic of Kazakhstan;

7) at the request of the taxpayer in the value-added tax declaration to confirm the accuracy of the amounts of excess value-added tax submitted for refund;

8) on a non-resident's tax application for a refund of income tax from the budget in connection with the application of the provisions of an international treaty governing the avoidance of double taxation and the prevention of tax evasion, as well as in connection with a non-resident's request for reconsideration of such a tax application;

9) regarding the fulfillment by banks and organizations engaged in certain types of banking operations of obligations established by the tax legislation of the Republic of Kazakhstan, as well as other laws of the Republic of Kazakhstan, the control over the fulfillment of which is entrusted to the tax authorities;

10) on the issues of determining the tax liability for the action (actions) for issuing an invoice, the commission of which was recognized by the court as carried out (carried out) without the actual performance of work, provision of services, shipment of goods;

11) based on the decision of the authorized body;

12) on the basis of a decision of the tax authority in the cases established by paragraph 5 of Article 142, paragraph 2 of Article 144 of this Code and paragraph 7 of this Article.

4. The unscheduled tax audits specified in paragraph 3 of this article may be carried out during the previously verified period.

At the same time, unscheduled (complex or thematic) tax audits for the previously verified period are carried out on the basis of a decision of the authorized body, with the exception of tax audits conducted by:

at the request of the taxpayer (tax agent) himself;

upon request for a refund of excess amounts of value-added tax indicated in the value-added tax return;

according to a taxpayer's tax statement confirming the accuracy of the amounts of excess value-added tax submitted in connection with the application of paragraphs 1 and 2 of Article 432 of this Code.;

on the grounds stipulated by the Criminal Procedure Code of the Republic of Kazakhstan;

in connection with the complaint of the taxpayer (tax agent) about the notification of the audit results.

5. If a taxpayer (tax agent) files a complaint to the court against notification of the audit results, unscheduled comprehensive and (or) thematic inspections on the contested issue for the previously verified period are not carried out until the court decision comes into force.

6. No tax audit is carried out for tax periods in which the taxpayer was under horizontal monitoring, except for:

counter checks;

tax audits conducted at the request of the taxpayer (tax agent) himself;

tax audits conducted on the grounds provided for by the Criminal Procedure Code of the Republic of Kazakhstan, the Law of the Republic of Kazakhstan "On the Prosecutor's Office";

tax audits conducted in connection with a taxpayer's (tax agent's) complaint about the notification of the audit results.

7. In the event of a change in the period under review by issuing an additional order and completing a tax audit for the period under review before the expiration of the limitation period established by Article 48 of this Code, the tax authority may, on the grounds that served to appoint the previous tax audit, appoint a tax audit for the untested tax period previously specified in the order before the change in the period under review.

The footnote. Article 145 as amended by the Laws of the Republic of Kazakhstan dated 05/24/2018 No. 156-VI (effective after ten calendar days after the date of its first official publication); dated 04/02/2019 No. 241-VI (effective from 01.01.2020); dated 12/10/2020 No. 382-VI (effective from 01.01.2021); from 12/21/2022 No. 165-VII (effective from 01.01.2023).

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