Dear Readers,

On 1 January 2023, the Tax Code introduced rules for periodic tax audits based on risk degree assessments. The basis for appointing a periodic tax audit is an approved semi-annual schedule.

Periodic Tax Audits Schedule

The Ministry of Finance approved1 the periodic tax audits schedule for the second half of 2023. The schedule is available on the Ministry of Finance's website. According to the document, the tax authorities will audit 663 companies.

The tax authorities choose companies for periodic tax audits on the basis of tax reports, information from the authorized state agencies, and information obtained from publicly available sources.

Customs Inspections Schedule

The State Revenues Committee approved2 and published the semi-annual schedule for comprehensive on-site customs inspections for the second half of 2023. The list of taxpayers subject to the inspection includes 50 companies.

Comprehensive on-site customs inspections cover taxpayers classified as high-risk during the preceding six-month period prior to the inspection.

1 Order No. 540 of the Deputy Prime Minister, Minister of Finance of the Republic of Kazakhstan, dated 25 May 2023

2 Order No. 176 of the Chairman of the State Revenues Committee of the Ministry of Finance of Kazakhstan, dated 23 May 2023