Article 198. Procedure for the appointment of a thematic tax audit when considering a complaint from a taxpayer (tax agent) of the Tax Code of the Republic of Kazakhstan
1. When considering the complaint of a taxpayer (tax agent), the authorized body has the right to send an order on the appointment and conduct of a thematic tax audit.
At the same time, according to the instruction on the appointment and conduct of a thematic tax audit and the tax audit report drawn up based on the results of such an audit, a preliminary decision is not required.
The order for the appointment and conduct of a thematic tax audit is drawn up with an indication of the issues to be checked.
2. When executing an order to appoint and conduct a thematic tax audit, such an audit may not be entrusted to the tax authority that conducted the tax audit, the results of which are being appealed, except in the case when the appealed tax audit was conducted by an authorized tax authority.
3. A thematic tax audit is conducted by the tax authority in accordance with the procedure and terms established by this Code, and must be initiated no later than ten working days from the date of receipt of the order to appoint and conduct such an audit.
4. If there is insufficient clarity or completeness of the data, as well as new questions arise regarding circumstances and documents previously verified during the thematic tax audit, the authorized body has the right to appoint it again.
5. The decision of the authorized body based on the results of consideration of the complaint is made taking into account the results of thematic and (or) repeated thematic tax audits. At the same time, if the authorized body does not agree with the results of such inspections, it has the right not to take them into account when deciding on the complaint, however, such disagreement must be motivated.
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 198. The specifics of fulfilling a tax obligation in a joint venture of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan
1. Unless otherwise established by this paragraph, in the case of joint entrepreneurship, taxable objects and (or) objects related to taxation are accounted for and taxed in accordance with the procedure established by this article.
In the case of joint entrepreneurship on the basis of a joint activity agreement (in the form of a simple partnership), taxable objects and (or) objects related to taxation are accounted for and taxed in accordance with the procedure established by Article 199 of this Code.
A special part of this Code may establish special tax regimes in relation to peasant and farm enterprises, providing for a different procedure for accounting and taxation of taxable objects and (or) objects related to taxation.
2. The fulfillment of tax obligations related to activities within the framework of joint individual entrepreneurship, as well as in relation to common joint ownership used in joint individual entrepreneurship, is carried out:
1) the head of a peasant farm – when carrying out joint individual entrepreneurship in the form of a peasant farm;
2) an authorized person of a joint individual enterprise – in other cases.
3. If, after applying methods to ensure the fulfillment of a tax obligation that has not been fulfilled on time and measures to forcibly collect tax debts, the person referred to in subparagraph 2) of paragraph 2 of this article has a tax debt on a joint individual enterprise, the obligation to repay such debts in equal shares shall be imposed on all members of the joint individual enterprise.
In this case, the person specified in subparagraph 2) of paragraph 2 of this article is obliged to notify all members of a joint individual enterprise of the existence of tax arrears on a joint individual enterprise and the amount of such arrears within three working days from the date of the beginning of the application of measures of compulsory collection of tax arrears.
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