ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of October 24, 2025 No. 627

About approval of Rules and terms of delivery to the taxpayer (tax agent) of the preparatory act of tax audit, representation of written objection to the preparatory act of tax audit, and also consideration of such objection

According to Item 2 of article 169 of the Tax Code of the Republic of Kazakhstan I ORDER:

1. Approve Rules and terms of delivery to the taxpayer (tax agent) of the preparatory act of tax audit, representation of written objection to the preparatory act of tax audit, and also consideration of such objection according to appendix 1 to this order.

2. Recognize invalid some orders of the Ministry of Finance of the Republic of Kazakhstan according to appendix 2 to this order.

3. 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 after its official publication;

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.

4. This order becomes effective since January 1, 2026 and is subject to official publication.

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of October 24, 2025 No. 627

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