ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of October 20, 2026 No. 703

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:

2) of Item 2 to state the subitem in the following edition:

"2) audit opinion on taxes – the conclusion constituted by results of audit on taxes;";

state Item 9 in the following edition:

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

to the specified Rules to be reworded as follows 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 the Internet – resource of the Ministry of Finance of the Republic of Kazakhstan after day of its first 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 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 October 20, 2026 No. 703

Appendix

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

form

I claim:

Head of auditing organization

_______________________________________________________________
   (Head's full name, signature, name of auditing organization, No., date of issue of the license)

Audit opinion on taxes

Auditing organization

_______________________________________________________________
            (name of auditing organization, BIN)

____________________________________________________________________

based on the auditing contract on taxes from "___" ______

20 __ years audit on taxes in the relation is booked

____________________________________________________________________

____________________________________________________________________
 (Full name of the individual entrepreneur, name of legal  resident person,
 individual identification number or business and identification number)

according to the Tax code of the Republic of Kazakhstan (further – the Code), the Law of the Republic of Kazakhstan "About auditor activities" and other regulatory legal acts of the Republic of Kazakhstan constitutes audit opinion on taxes from "__" by _______ 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:

____________________________________________________________________

____________________________________________________________________

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