ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of May 6, 2021 No. 433

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) the following changes:

state preamble in the following edition:

"According to subitem 18-1) of article 7 of the Law of the Republic of Kazakhstan "About auditor activities" I ORDER:";

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

to state heading of Chapter 1 in the following edition:

"Chapter 1. General provisions";

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 subitem 18-1) of article 7 of the Law of the Republic of Kazakhstan "About auditor activities" (further - the Law) for the purpose of application of Articles 60 and Item 6 of article 140 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) (further - the Tax code).";

to state heading of Chapter 2 in the following edition:

"Chapter 2. Auditing provisions on taxes";

to state heading of Chapter 3 in the following edition:

"Chapter 3. Procedure for registration of results of audit on taxes";

state Item 11 in the following edition:

"11. The audit opinion is constituted in triplicate.

The auditing organization hands one copy of audit opinion within 3 (three) working days from the date of its creation to the audited subject.

The second copy of audit opinion remains at auditing organization.

The third copy of audit opinion goes to body of state revenues in the location of the audited subject at the request of body of state revenues within the carried-out measures of tax control, and also according to Items 12 and 13 of these rules.";

to state heading of Chapter 4 in the following edition:

"Chapter 4. Procedure for provision of audit opinion on taxes to body of state revenues";

state Item 12 in the following edition:

"12. The audit opinion is provided by auditing organization in body of state revenues in the location of the audited subject within 5 (five) working days from the date of delivery to the audited subject of such conclusion.

This provision extends to carrying out audit on taxes for the purpose of application by the audited subject of article 60 of the Tax Code.";

be reworded as follows appendix according to appendix to this order.

2. To provide to committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan;

3) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1) and 2) of this Item.

3. This order becomes effective after ten calendar days after day of its first official publication.

Appendix

to the Order of the Minister of Finance of the Republic of Kazakhstan of May 6, 2021 No. 433

Appendix

to Rules of carrying out audit on taxes and provisions of audit opinion on taxes

Form

Audit opinion on taxes

_____________________                                        _____________
   (place of creation)                                            (date)

Auditor организацией,__________________________________________________
                               (name of auditing organization, BIN)

___________________________________________________________________________

based on the auditing contract on taxes from

"__" ________ 20 __ books years audit on taxes in the relation

__________________________________________________________________________,
         (First name, middle initial, last name (in case of its availability) the individual entrepreneur,
  name of legal resident person, individual identification
                 number or business and identification number)

according to the Code of the Republic of Kazakhstan "About taxes and other obligatory

payments in the budget" (Tax code), the Law of the Republic of Kazakhstan

"About auditor activities" and other regulatory legal acts

The Republic of Kazakhstan the audit opinion on taxes is also constituted

from "__" _______ 20 __ years on "__" _______ 20 __ years.

Audit on taxes is begun __________ Audit on taxes is ended __________
                           (date)                              (date)

Types of tax and other obligatory payments in the budget, the checked period, code of budget classification (further - KBQ) covered by audit on taxes:

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

Contact telephone numbers of the audited subject: phones, fax:

___________________________________________________________________________

The list of documents, provided during audit on taxes:

___________________________________________________________________________

___________________________________________________________________________

The list of documents, not provided during audit on taxes:

___________________________________________________________________________

___________________________________________________________________________

1. General information about the audited subject

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