The schedule of tax inspections for the second half of 2022 year was published on May 23, 2022 and available at:
https://www.gov.kz/memleket/entities/prokuror/documents/details/308428?lan g=ru
We would like to note that in comparison with the schedule for the first half of 2022, the number of taxpayers subject to the inspection has increased from 44 to 812 companies. Thus, the tax authorities are returning to the prepandemic approach for the number of inspections. Moreover, we believe that the actual number of inspections in the country is significant considering unscheduled and thematic inspections.
Thus, we would like to remind you about the main stages of the tax inspection processes, which must be followed by the tax authorities taking into account the provisions of the Administrative Procedural Code of the Republic of Kazakhstan.
At the same time, provisions of the Administrative Procedural and Process-Related Code of the Republic of Kazakhstan provide for certain procedures related to the tax inspections, such as hearing or filing objections on preliminary decisions of the tax authorities.
Our services
We are ready to support you during the planned, ongoing or completed tax inspection to mitigate the risk of possible additional tax charges and our assistance with reduction of the assessed tax amounts, penalties and administrative fine based on the results of the tax inspection, including the following:
Nursultan Nurbayev
Partner, Tax, Legal and People Services, PwC Kazakhstan
Tel: +7 701 953 3535
Shynar Zhanbekova
Senior Manager, Tax controversy and dispute resolution group, PwC Kazakhstan
Tel: +7 705 428 7204