Article 153. Cases and grounds for the appointment of a tax audit of the Tax Code of the Republic of Kazakhstan

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 1. A tax audit is appointed in the following cases::

 1) filing by a taxpayer (tax agent) of an application, the requirements provided for by this Code;

 2) the existence of grounds provided for by the Criminal Procedure Code of the Republic of Kazakhstan;

 3) the tax authority's decision to conduct a tax audit.

 The procedure and basis for the decision of the tax authority to conduct a tax audit are determined by the authorized body;

 4) expiration of the term of the subsurface use contract, except in cases of renewal of the subsurface use right to a licensed subsurface use regime.

 2. The tax audit is conducted on the basis of a prescription.

 3. A tax audit may be conducted for a previously verified period.

 The tax audit for the previously verified period is carried out:

 1) at the request, request, or complaint of a taxpayer (tax agent);

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

 3) on the basis of a decision of the authorized body.

 If a taxpayer (tax agent) files a complaint to the court against notification of the results of a tax audit, the tax audit on the contested issue for the previously verified period is not conducted until the judicial act enters into legal force.

 4. No tax audit is conducted during tax periods when a taxpayer is under horizontal monitoring, except for:

 1) counter checks;

 2) tax audits based on the application, request, complaint of a taxpayer (tax agent);

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

 4) tax audits in connection with disagreement with a reasoned decision on horizontal monitoring of the fulfillment of a tax obligation and (or) non-fulfillment of such a decision;

 5) tax audits on the availability of accompanying invoices for goods and the conformity of the name, quantity (volume) of goods with the information specified in the accompanying invoices for goods:

 when moving, selling and (or) shipping goods across the territory of the Republic of Kazakhstan, including those carried out by international road transport between the EAEU Member States;

 when goods are imported into the territory of the Republic of Kazakhstan from the territory of non–EAEU member states and EAEU Member States;

 when exporting goods from the territory of the Republic of Kazakhstan to the territory of non–EAEU member states and EAEU Member States;

 6) tax audits on the availability and authenticity of identification tools and accounting and control stamps;

 7) tax audits on the availability of a license;

 8) tax audits on the availability of waybills for goods imported and transported between the EAEU member States and the conformity of the name of the goods with the information specified in the waybills;

 9) tax audits on compliance with the procedure for the use of cash registers;

 10) tax audits on compliance with the legislation of the Republic of Kazakhstan on permits and notifications and conditions of production, storage and sale of certain types of excisable goods;

 11) tax audits on the availability and authenticity of a means of identification on goods subject to mandatory labeling in accordance with international treaties ratified by the Republic of Kazakhstan and (or) the legislation of the Republic of Kazakhstan;

 12) tax audits on issues of state regulation of production and turnover of certain types of excisable goods, as well as turnover of aviation fuel, biofuels, fuel oil;

 13) tax audits on the issues of determining mutual settlements between a taxpayer and his debtors;

 14) tax audits on transfer pricing issues.

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

President

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 153. The specifics of conducting thematic inspections of taxpayers who are tax agents on the issue of confirming income tax refund from the budget submitted by a non-resident in connection with the application of the provisions of the international treaty regulating the avoidance of double taxation and the prevention of tax evasion of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. A thematic audit on the issue of income tax refund from the budget on the basis of a non-resident's tax statement is conducted in respect of a tax agent for the fulfillment of his tax obligations to calculate, withhold and transfer income tax at the source of payment from the income of a non-resident who submitted such an application for the period calculated in accordance with the procedure established by Article 48 of this Code.

2. The tax authority is obliged to appoint a thematic audit within ten working days from the date of receipt of the non-resident's tax statement.

3. During the thematic audit, the tax authority checks the documents for:

1) the completeness of the tax agent's fulfillment of tax obligations to calculate, withhold and transfer income tax at the source of payment from non-resident income;

2) formation of a permanent establishment by a non-resident in accordance with Article 220 of this Code or with an international agreement;

3) registration of a non-resident applicant in accordance with the legislation of the Republic of Kazakhstan on state registration of legal entities and registration of branches and representative offices, registration as a taxpayer in accordance with the procedure established by Article 76 of this Code;

4) the accuracy of the data indicated in the tax application for the refund of income tax from the budget.

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