Article 161. The rights and obligations of a taxpayer (tax agent) during a tax audit of the Tax Code of the Republic of Kazakhstan

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 1. When conducting a tax audit, a taxpayer (tax agent) has the right to:

 1) request from the tax authority and receive from them information on the provisions of this Code and the legislation of the Republic of Kazakhstan concerning the procedure for conducting an audit;

 2) require officials of the tax authorities conducting a tax audit to present an order for conducting a tax audit, as well as official identification cards or identification cards;

 3) be present during the tax audit and provide explanations on issues related to the subject of the tax audit;

 4) submit a written objection to the preliminary tax audit report in accordance with the procedure established by the tax legislation of the Republic of Kazakhstan.;

 5) provide a standard verification file – accounting data in an electronic format that allows analysis through the information systems of the tax authority.

 The requirements for the standard file, the procedure for its compilation and provision are established by the authorized body.;

 6) enjoy other rights provided for by this Code.

 2. When conducting tax audits, a taxpayer (tax agent) must:

 1) to submit, at the request of officials of the tax authority, documents and information on paper and electronic media within the established time limits;

 2) submit accounting documentation prepared by the taxpayer (tax agent);

 3) ensure unhindered access to the territory and (or) premises of the person being audited by officials of the tax authority conducting a tax audit and officials involved in conducting such an audit and provide them with a workplace;

 4) ensure that inventory is carried out during tax audits;

 5) submit, at the request of officials of the tax authority conducting the tax audit, written and oral explanations on the issues of the taxpayer's (tax agent's) activities;

 6) provide access to the data of software designed to automate accounting and tax accounting, and (or) the information system used by it and containing:

 data of primary accounting documents;

 accounting registers data;

 information about taxable objects and (or) objects related to taxation;

 7) perform other duties stipulated by this Code and the laws of the Republic of Kazakhstan.

 When conducting thematic inspections on the issues specified in the sub-paragraphs 7), 8), 9), 13) and 15) of paragraph 2 of Article 156 of this Code, the costs of unloading, loading, and storage incurred during the inspection shall be reimbursed by the persons being inspected.

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 161. Tax audits in the absence of accounting and other documents (information) The Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

If, during the course of a tax audit, the taxpayer (tax agent) fails to submit all or part of the documents necessary to determine the objects of taxation and (or) objects related to taxation, the taxpayer (tax agent) must be served with a request from the tax authority to submit or restore these documents, as well as a notice of suspension of the tax audit.

The request of the tax authority is subject to execution within thirty working days from the day following the day of delivery of the request to the taxpayer (tax agent).

A taxpayer (tax agent) who has not submitted, at the request of the tax authority, the documents necessary to determine the objects of taxation and (or) objects related to taxation, is obliged to explain in writing the reasons for the failure to submit these documents.

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