Audit related services

Audit of tax reporting (tax audit)

The object of the tax audit are accounting and tax reporting of economic subject, as well as its primary documents, tax registers, contracts and other documents.

Tax audit has three main objectives:

  • Determining the correct calculation of the amount of taxes payable;
  • Warning of possible claims and penalties related to violations of tax legislation;
  • Provide management of the customer information necessary for further optimization of taxation.

During tax auditing there are the following tasks:

  • Audit of tax obligations for compliance of calculated and paid taxes to tax legislation;
  • Optimization and tax planning;
  • Detection of tax issues in financial and economic activities;
  • Analysis methodology of tax payments calculation and tax benefits using, considering also the corporate structure and legal relationships with contractors;
  • Validation of tax declaration and payment of the client of all or certain types of taxes.

At the same time during the tax audit is assessed:

  • Compliance tax accounting of the economic entity to the documents and requirements of the tax accounting and tax reporting in the Republic of Kazakhstan;
  • Compliance tax reporting of the economic entity to the primary documents and the information about the activity of the entity, which audit organization has;
  • Financial implications of the distortions found in the tax accounting and ways to remove them;
  • Need for changes in tax accounting methods applied by the entity.