Tax audits

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Tax audit – is an audit realized by tax bodies, execution of RK tax legislation. Participants of tax audits are official persons of tax bodies indicated in regulation, other persons involved in audit conduction according to Tax Code and taxpayer.  

Types and terms of tax audits conduction

Tax audits are divided into following types: 

  1. Tax audit carried out in a special order based on risk assessment.
  2. Unscheduled tax audit.

Terms of tax audits:

A tax inspection term should not exceed 30 working days from the date of notice delivery.

Tax inspection term can be extended in the following cases:

  1. For legal entities not having structural units, individual entrepreneurs and non-residents performing activities via permanent establishments upon availability of no more than one registered office in RK the term can be extended by a tax authority which initiated tax inspection up to 45 working days, while a higher tax authority can extend the term for up to 60 working days;
  2. For legal entities not having structural units and non-residents performing activities  via permanent establishments upon availability of no more than one registered office in RK, and also for taxpayers subject to monitoring:
  • term can be extended by a tax authority which initiated tax inspection up to 75 working days;
  • higher tax authority can extend the term for up to 180 working days.

No less than thirty days prior to tax inspection executed under special procedure based on risk assessment, a tax authority sends or delivers a notice on execution of tax inspection to a taxpayer (revenue agent).  

A notice is sent or delivered to a taxpayer at a place indicated in registration data. A notice sent as registered letter is deemed to be delivered on the date of mail service response. 

The notice contains a tax inspection form, the list of issues subject to inspection, preliminary list of required documents, a taxpayer`s rights and liabilities, and also other data required to conduct a tax inspection. 

A tax authority has a right to start a tax inspection without noticing a taxpayer on an inspection in cases when there is a justified risk that a taxpayer can hide or destroy documents required for an inspection related to taxation or there are other proves that make an inspection impossible or that do not allow conducting it to the full extent.

Grounding to conduct a tax inspection

Commencement of tax inspection

Completion of tax inspection

 

Last update: 15.04.2021