ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of January 16, 2019 No. 21

About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of April 30, 2015 No. 293 "About approval of Rules of carrying out audit on taxes and provisions of audit opinion on taxes"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of April 30, 2015 No. 293 "About approval of Rules of carrying out audit on taxes and provisions of audit opinion on taxes" (It is registered in the Register of state registration of regulatory legal acts at No. 11244, it is published on July 14, 2015 in it is information - system of law of Ad_let) the following changes:

in Rules of carrying out audit on taxes and the provisions of audit opinion on taxes approved by the specified order (further - Rules):

state Item 1 in the following edition:

"1. These rules of carrying out audit on taxes and provisions of audit opinion on taxes (further - Rules) are developed according to the Law of the Republic of Kazakhstan of November 20, 1998 "About auditor activities" (further - the Law) for the purpose of application of article 60 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code).";

state item 4 in the following edition:

"4. Audit on taxes is performed for the period during which complex tax audit concerning the audited subject, within the term of limitation period, stipulated in Clause 48 Tax codes was not carried out.";

state Item 9 in the following edition:

"9. The audit opinion is signed by the auditor - the contractor with indication of number and date of issue of the certificate of competency, affirms the signature of the head of auditing organization.";

in appendix to Rules:

state the upper right corner in the following edition:

"Head of auditing organization

__________________________________

__________________________________

(First name, middle initial, last name (in case of its availability) the head,

signature, name of auditing organization, No., date of issue of the license)";

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