ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of October 13, 2025 No. 594

About establishment of forms of decisions of bodies of state revenues concerning tax audit

According to item 4 of article 49 of the Tax Code of the Republic of Kazakhstan PRIKAZYVAYU:

1. Approve forms:

1) instructions according to appendix 1 to this order;

2) the additional instruction to the instruction according to appendix 2 to this order;

3) the act of refusal in receipt of the instruction of body of state revenues according to appendix 3 to this order;

4) the act of not admission of officials of body of the state revenues which are carrying out tax audit and persons involved in conducting tax audit according to appendix 4 to this order;

5) notices on suspension of terms of conducting tax audit according to appendix 5 to this order;

6) notices on renewal of terms of conducting tax audit according to appendix 6 to this order;

7) requirements of body of state revenues about provision of documents, necessary for conducting tax audit, according to appendix 7 to this order;

8) requirements of the official of body of state revenues about provision of documents, necessary for conducting tax audit, according to appendix 8 to this order;

9) requirements of body of state revenues about representation or recovery of documents and (or) data, necessary for conducting tax audit, according to appendix 9 to this order;

10) the act of refusal in receipt of the act of tax audit according to appendix 10 to this order;

11) the act of complex tax audit according to appendix 11 to this order;

12) the preparatory act of complex tax audit according to appendix 12 to this order;

13) the act of thematic tax audit according to appendix 13 to this order;

14) the preparatory act of thematic tax audit according to appendix 14 to this order;

15) the act of counter tax audit according to appendix 15 to this order;

16) the act of time inspection according to appendix 16 to this order;

17) notifications on results of tax audit according to appendix 17 to this order;

18) notifications on results of consideration of the claim of the taxpayer (tax agent) to the notification on results of check according to appendix 18 to this order;

19) notifications on the added amounts of taxes, payments of the budget and social payments from date of submission of liquidating tax statements before date of completion of liquidating tax audit according to appendix 19 to this order;

20) notices on carrying out tax inspection according to appendix 20 to this order;

21) the act of tax inspection according to appendix 21 to this order;

22) notifications on confirmation of the location (absence) of the taxpayer according to appendix 22 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 since January 1, 2026 is subject to official publication.

 

Appendix 1

to the Order Minister of Finance of the Republic of Kazakhstan of October 13, 2025 No. 594

Form

(date and room of registration of the instruction in tax authority) (name, business and identification number of body of state revenues)

GU "Department of Committee on to legal statistics and to special accounting Prosecutor General's Office The Republic of Kazakhstan on _____________________ areas" Act of purpose of check Registered by for No. ______ "___" _____ 20 ____ year signature _______________________ Reliability of registration checks can be checked on website www.qamqor.gov.kz, or having addressed to the Call-center on to number 115.

Instruction No. ____

According to article 154 of the Tax Code of the Republic of Kazakhstan it is entrusted:

1. _________________________________________________________________
_________________________________________________________________________
(surname, name and middle name (if it is specified in the identity document)
(further – surname, name and middle name), position, the name of body state
                                   the income (further – OGD))

2. Full name of the taxpayer (tax agent)
/ the checked person ________________________________________________________
               (including surname and initials of the head of the checked subject)

3. Individual Identification Number / Business-identifikatsionny Number (IIN/BIN)
______________________________________________________________________

4. Check form ____________________________________________________
     (complex, thematic, counter check, time inspection)

5. Check type in the cases provided Entrepreneurial
code of the Republic of Kazakhstan _____________________________________________

6. Basis/question of the appointed check _____________________________
_________________________________________________________________________

7. The checked period: with "__" _____ 20 __ years on "__" ______ 20 __ years.

8. The checked site of the territory and questions which are subject to examination
during check: _________________________________________________________
________________________________________________________________________

9. Review period "__" the working days from the date of delivery of the instruction.

10. Check is suspended with "__" ____ 20 __ years on "__" ____ 20_goda.

11. Involve in conducting check of the following specialists ___________
________________________________________________________________________
          (surname, name and middle name), position, name of the organization)
________________________________________________________________________
________________________________________________________________________
_________________________________________________________________________
(name OGD (locus sigilli, signature (surname, name and middle name of the head of OGD)

Mark of the taxpayer (tax agent) / the checked face about acquaintance and receipt of the instruction (copy).

"__" _______ 20 __ years __________ (signature) time: __ hours __ minutes.

Note:

The instruction is drawn up on the letterhead of the letter of body of state revenues.

Appendix 2

to the Order Minister of Finance of the Republic of Kazakhstan of October 13, 2025 No. 594

Form

(number and registration date of the previous instruction), (name, business
identification number of body (registration date) of state revenues)

	GU "Department of Committee on to legal statistics and to special accounting Prosecutor General's Office The Republic of Kazakhstan on _____________________ areas" Act of purpose of check
	Registered by for No. ______ "___" _____ 20 _____ year signature _____________________ Reliability of registration checks can be checked on website www.qamqor.gov.kz, or having addressed to the Call-center on to number 115.

The additional instruction to the instruction No. __ from "__" _______ 20 ___ years

According to article 154 of the Tax Code of the Republic of Kazakhstan it is entrusted:

1. Extend check on "__" working/calendar days in the relation
the taxpayer (tax agent) / the checked person ____________________________
________________________________________________________________________________
(name of the taxpayer, individual identification number / business
                                     identification number)

2. Include in the list of persons making check, employees of bodies
state revenues (further - OGD) ____________________________________________
_______________________________________________________________________________
(surname, name and middle name (in case of its availability) (further - surname, name and middle name), position,
                                 name OGD)

3. Involve in conducting check of the following specialists: ___________________
________________________________________________________________________________
                     (surname, name and middle name, position, name of the organization)

4. Exclude from the list of persons making check, employees of OGD and
(or) other specialists _________________________________________________________
_______________________________________________________________________________
      (surname, name and middle name, position, name of the organization and (or) OGD)

5. Change the checked period to c "__" to ________ 20 __ years on "__" _________ 20 __ years.
________________________________________________________________________________
(name OGD (locus sigilli, signature (surname, name and middle name of the head of OGD)

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