Article 169. Preliminary tax audit report of the Tax Code of the Republic of Kazakhstan

Home / Codes / Article 169. Preliminary tax audit report of the Tax Code of the Republic of Kazakhstan

 1. A preliminary tax audit report is a document on the preliminary results of a tax audit, drawn up by the auditor in accordance with the tax legislation of the Republic of Kazakhstan and handed over to the taxpayer (tax agent) before the tax audit report is drawn up.

 The taxpayer (tax agent) being audited has the right to submit a written objection to the preliminary tax audit report.

 2. The procedure and time limits for handing over to a taxpayer (tax agent) a preliminary tax audit report, submitting a written objection to the preliminary tax audit report, as well as considering such an objection shall be approved by the authorized body.

 3. When appointing a tax audit appointed on the basis of an instruction from an authorized body on the appointment and conduct of a thematic tax audit, sent during consideration of a taxpayer's (tax agent's) complaint about the notification of the results of the tax audit, a preliminary tax audit report is not drawn up and is not served.

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

President

Republic of Kazakhstan

Constitution Law Code Standard Decree Order Decision Resolution Lawyer Almaty Lawyer Legal service Legal advice Civil Criminal Administrative cases Disputes Defense Arbitration Law Company Kazakhstan Law Firm Court Cases

__________________________

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 169. De-registration of a cash register with the tax authority of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. The cash register is removed from the register in the following cases::

1) termination of activities related to monetary settlements carried out during trading operations, performance of works, provision of services;

2) excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2021);

3) the impossibility of further use due to a technical malfunction of the cash register machine;

4) exclusion of the cash register from the state register;

5) replacement of a technically serviceable model of a cash register machine with a new model of a cash register machine;

6) theft, loss of a cash register in the presence of a copy of the theft report to the internal affairs bodies and (or) a copy of the loss announcement published in periodicals distributed throughout the Republic of Kazakhstan;

7) in other cases that do not contradict the tax legislation of the Republic of Kazakhstan.

The provision of subparagraph 2) of the first part of this paragraph does not apply to cash registers with the function of recording and (or) transmitting data.

2. The removal of the cash register machine from the register with the tax authority is carried out on the basis of:

1) information of the fiscal data operator, – on cash registers with the function of recording and (or) transmitting data;

2) a tax statement on the de-registration of a cash register machine, for cash registers without a data transfer function.

3. To de-register a cash register machine without a data transfer function, with the exception of a hardware and software complex, the following documents are submitted to the tax authority at the place of its use::

1) a tax statement on de-registration of a cash register machine;

2) a cash register machine with a fiscal memory unit with a tax authority seal installed;

3) a cash register and a book of commodity receipts, numbered, laced, and certified with the signature of an official and the seal of a tax authority;

4) registration card of the cash register machine.

4. To de-register a cash register machine without the data transfer function, which is a hardware and software package, the taxpayer submits to the tax authority a tax statement on de-registration of the cash register machine and provides access to the "Workplace of the tax inspector" module.

5. The registration of a cash register machine is carried out by the tax authority within one business day from the date of receipt:

1) information of the fiscal data operator;

2) a tax application for de-registration of a cash register machine with a tax authority.

The footnote. Article 169 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2021).

On taxes and other mandatory payments to the budget (Tax Code) On Customs Regulation On Subsoil and Subsurface Use Administrative Procedural and Procedural On the Health of the People and the Healthcare System Ecological Social Commentary Article Civil Procedural Civil Code of Criminal Procedure Criminal Regulatory Decision of the Supreme Court

Tax audits. The quality of tax audits. Tax audit report.

Tax audits. The quality of tax audits. Tax audit report.If the taxpayer's explanation of the notification of the elimination of violations identified by the results of desk co...