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

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

1. Approve the enclosed Rules of carrying out audit on taxes and provisions of audit opinion on taxes.

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

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

2) within ten calendar days after state registration of this order its direction on official publication in periodic printing editions and information system of law of Ad_let;

3) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan.

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

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of April 30, 2015 No. 293

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

Chapter 1. General provisions

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).

2. The basic concepts, terms applied in these rules:

1) the audited subject - the legal entity, branches and (or) representations of the legal entity acting from his name, the individual entrepreneur concerning whom audit on taxes is booked;

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

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.

Chapter 2. Auditing provisions on taxes

3. Audit on taxes is performed at the initiative of the audited subject on the basis of the agreement on carrying out the audit on taxes signed between auditing organization and the audited subject which conforms to the requirements established by the legislation of the Republic of Kazakhstan.

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.

5. On taxes are provided in the auditing contract: subject of the agreement, terms, size and payment terms, rights, obligations and responsibility of the parties, confidentiality of the acquired information, and also membership in the professional organization.

6. The data received by auditing organization in case of agreement performance on carrying out audit on taxes are trade secret, except for the data represented to bodies of state revenues.

7. Restriction of the right to carrying out audit on taxes with auditing organization are determined by article 24 of the Law.

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

8. By results of audit on taxes the audit opinion on taxes in form according to appendix to these rules is constituted.

9. The audit opinion is signed by the auditor - the contractor with indication of number and date of issue of the certificate of competency, affirms the signature of the head of auditing organization.

10. Necessary copies of documents, calculations made by the auditor and other materials on which discrepancies are revealed during audit on taxes are attached to audit opinion.

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.

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

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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