of October 2, 2025 No. 561
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:
in Rules of carrying out audit on taxes and the provisions of audit opinion on taxes approved by the specified order:
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 74 and Item 3 of article 152 of the Tax Code of the Republic of Kazakhstan (further – the Code).";
3) of Item 2 to state the subitem in the following edition:
"3) audit on taxes – audit concerning correctness of calculation and payment on all types of tax and other obligatory payments in the budget, completeness and timeliness of calculation, deduction and transfer of social payments which is carried out by auditing organization with observance of the conditions established by these rules.";
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 65 Codes was not carried out.";
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.
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