As of November 2026, updated requirements for preparing tax audit reports have come into effect in Kazakhstan. The amendments, approved by an order of the Minister of Finance of the Republic of Kazakhstan, introduce mandatory certification of tax audit reports with the personal seal of the auditor and the seal of the audit firm, while also reducing the amount of information required in the prescribed reporting form. These changes affect the documentation of tax audit results and are particularly relevant for companies undergoing independent reviews of their compliance with tax obligations.<\/p>\n
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Under the updated Rules for Conducting Tax Audits and Issuing Tax Audit Reports, a tax audit report must be signed by the auditor responsible for conducting the audit, indicating the number and date of issuance of their professional qualification certificate. The auditor’s signature must be certified with their personal seal. The head of the audit firm must then approve the report by signing it and affixing the firm’s official seal. Before November 3, 2026, the signatures of the auditor and the head of the audit firm were sufficient to validate the report. The requirement to use seals had been removed from the relevant provision in 2019 but has now been reinstated. The terminology has also been clarified. The general term “audit report” has been replaced with “tax audit report,” specifically referring to a document prepared following a tax audit.<\/p>\n
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Along with the revised certification requirements, the prescribed tax audit report form has been updated. Four items previously included in the mandatory reporting requirements have been removed. The following information is no longer required in the section “General Information about the Audited Entity”:<\/p>\n
The section “Tax Audit Information” no longer includes the item concerning the suspension, extension, and resumption of business activities. Following these amendments, each of the two sections contains 20 items. The revised form reduces the amount of information required while retaining the essential details necessary to document tax audit results.<\/p>\n
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A tax audit may be conducted by an audit firm at the taxpayer’s initiative under a contractual agreement. Its primary purpose is to assess whether a company has properly fulfilled its tax obligations and to identify potential irregularities in its payments to the state budget. A tax audit covers the following areas:<\/p>\n
One of the key benefits of a tax audit is the statutory restriction on including an audited tax period in subsequent tax inspections. Under paragraph 3 of Article 152 of the Tax Code of the Republic of Kazakhstan, a tax period covered by a tax audit must not be included in the period subject to a comprehensive tax inspection. Exceptions apply to inspections conducted in connection with a taxpayer’s reorganization or liquidation. A similar rule applies to targeted tax inspections initiated on the basis of a tax application or complaint submitted by the taxpayer. However, this provision does not apply to taxpayers subject to tax monitoring, subsoil users, or companies engaged in the production and circulation of certain types of excisable goods and biofuels. Therefore, a tax audit not only allows companies to assess their compliance with tax obligations but may also, subject to statutory conditions, prevent the same tax periods from being examined again during subsequent tax inspections.<\/p>\n
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Under the applicable requirements, a tax audit report must be prepared in three copies.<\/p>\n
The report may be submitted in person with a cover letter or sent by post. Compliance with the established procedures for preparing and submitting tax audit reports is essential to ensure that the audit results are properly documented.<\/p>\n
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The updated requirements for tax audit reports highlight the importance of maintaining accurate tax records, properly documenting business transactions, and complying with the legislation of the Republic of Kazakhstan. FChain provides professional accounting and legal services to businesses, including:<\/p>\n
Accounting and Tax Services<\/strong><\/a> \u2014 maintaining accounting and tax records, ensuring the accurate recording of business transactions, and monitoring compliance with tax obligations.<\/p>\n Accounting Recovery<\/strong><\/a> \u2014 identifying and correcting accounting errors, restoring financial documentation, and ensuring the reliability of accounting records.<\/p>\n Payroll Services<\/strong><\/a> \u2014 calculating salaries, taxes, and mandatory social contributions in accordance with Kazakhstan’s legislative requirements.<\/p>\n Legal Audit<\/strong><\/a> \u2014 assessing a company’s compliance with applicable legal requirements and identifying potential legal risks.<\/p>\n Legal Support for Business<\/strong><\/a> \u2014 providing legal advice on business operations, regulatory compliance, and the preparation of necessary documentation.<\/p>\n