The tax inspections’ schedule for 1H 2024

The schedule of periodic risk based tax inspections for the first half of 2024 was published on December 25, 2023, which includes 760 companies. It is available on the website of the Ministry of Finance of the Republic of Kazakhstan at:

https://www.gov.kz/memleket/entities/minfin/documents/details/574379?lang=en

Thus, we would like to remind you about the main stages of the tax inspection processes, which should be followed by the tax authorities taking into account the provisions of the tax legislation and administrative Procedural Code of the Republic of Kazakhstan.

In case Your company is included in the above mentioned list, we recommend You to immediately start preparing for the upcoming tax inspection. Our tax dispute resolution team has extensive experience in supporting tax inspections and appealing its results both in pre trial and in court proceedings. We will be glad to assist You.

In addition, it is important to note that by the Law of the Republic of Kazakhstan dated 12 December 2023 No. 45 VIII, the amendments to the Tax Code were introduced increasing the grounds and power of the tax authorities to appoint unscheduled thematic tax inspections.

Thus, even if Your сompany is not included in the periodic list of inspections, a significant number of the unscheduled thematic tax inspections is expected, therefore we recommend You to be prepared for such inspections.

Our services

We are ready to support you during the planned and/or ongoing tax inspection to mitigate the risk of the assessed tax amounts, penalties and administrative fine based on the results of the tax inspection, including the following:

• tax review within the statute of limitation period;
• a brief overview of current tax risks in preparation for the tax inspection;
• conducting trainings on the organization of the tax inspection process;
• support during the inspection and conduct negotiations with the tax authority;
• appeal against the results of the tax inspection in pre trial and judicial proceedings;
• support in matters of risks on criminal and administrative responsibility;
• assistance in initiating mutual agreement procedures.

Additionally, we would like to inform You that on 25 - 26 January 2024 our team will organize a fee based seminar on “How to prepare and successfully pass the tax inspection”.

In case you have any questions, please contact us.

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