I.O'S ORDER. MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of October 31, 2025 No. 659

About approval of Rules and the bases of decision making by body of state revenues about conducting tax audit, and also Rules of removal by body of state revenues of the decision on carrying out time inspection in the location specified in registration data of the taxpayer and (or) in the location of the taxation object and (or) object connected with the taxation

According to the subitem 3) of Item 1 of Article 153 and Item 3 of article 158 of the Tax Code of the Republic of Kazakhstan I ORDER:

1. Approve:

1) Rules and the basis of decision making by body of state revenues about conducting tax audit according to appendix 1 to this order;

2) Rules of removal by body of state revenues of the decision on carrying out time inspection in the location specified in registration data of the taxpayer and (or) in the location of the taxation object and (or) object connected with the taxation according to appendix 2 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 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 provision in 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 on January 1, 2026 and is subject to official publication.

Appendix 1

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