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.
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