Got a notice after a thematic audit? How to appeal it and suspend collection

A thematic audit has ended, and the tax authority (УГД/ДГД) has served a notice on the audit results with assessments. The amounts can be material: assessed taxes, interest and penalties. The first reaction is to pay and not argue. But appealing a notice on the results of a thematic audit allows assessments to be reversed in whole or in part and collection to be suspended for the whole period of the dispute.

In this article we analyse how to appeal a notice on the results of a thematic audit: where to apply, which deadlines to observe, which errors of the tax authority to use to your benefit, and how not to lose the right to defence. All recommendations are based on the norms of the Tax Code of Kazakhstan (НК РК, 2026 edition), the Administrative Procedure Code (АППК РК) and Order No. 627 of the Minister of Finance of the RK of 24.10.2025.

What is appealed: the report or the notice

A thematic audit report is a technical document. It records the inspectors' conclusions but does not by itself create an obligation to pay. At the completion of the audit a report is drawn up (art. 170(1) of the НК РК), and completion is considered the day of its service (art. 170(3) of the НК РК).

The obligation arises from another document — the notice on the tax audit results (УРП). It is issued if breaches are detected leading to assessment of taxes, reduction of losses or refusal of a VAT refund (art. 171(1) of the НК РК). It is precisely the notice that is subject to appeal.

Before the report is drawn up the inspector is obliged to serve a preliminary report — a document on the preliminary results (art. 169(1) of the НК РК). A written objection can be filed within 15 working days from the day following service (clause 7 of Order No. 627 of the Minister of Finance of the RK of 24.10.2025). The objection is considered by the tax authority (УГД/ДГД) within 5 working days (clause 11 of Order No. 627 of the Minister of Finance). In case of disagreement with the objection the УГД sends a request to the ДГД or to the State Revenue Committee (КГД) (clause 12 of Order No. 627 of the Minister of Finance).

This is the first point of defence: a well-drafted objection to the preliminary report removes part of the assessments before the notice is issued.

Two ways to appeal: higher body or court

A notice on the results of a thematic audit may be appealed at your choice: by filing a complaint with the authorised body (Ministry of Finance of the RK) or by going directly to the specialised inter-district administrative court (СМАС) with a claim. This follows directly from art. 191(3) of the НК РК: filing a complaint (application) "with the authorised body or court" suspends execution of the notice in the disputed part.

The general rule of the АППК on mandatory pre-trial procedure (art. 91(5) of the АППК; clause 14 of Normative Ruling No. 2 of the Supreme Court of the RK of 09.04.2026) applies to administrative acts in general. But for a notice on tax audit results the taxpayer retains the right to a direct claim — the special rule of the НК РК takes priority.

If you have completed the pre-trial stage and the decision did not satisfy you, the court claim is filed within 1 month from the day of service of the decision on the complaint (art. 136(6) of the АППК). If the authorised body has not made a decision within the established deadline, this is treated as refusal to satisfy the complaint, and the one-month deadline for the claim begins to run from the moment the consideration deadline expires (clause 16 of Normative Ruling No. 2 of the Supreme Court of the RK of 09.04.2026).

Important: actions and inaction of officials of the tax authority (unlawful blocking of an account, refusal to accept documents) are appealed under the general rules of the АППК (art. 200 of the НК РК). Here pre-trial procedure is mandatory: first a complaint to the administrative body, then court.

Typical tax authority errors during a thematic audit

The inspectors' errors are your main resource when appealing. They are divided into procedural and substantive. Procedural ones often decide the outcome of the case regardless of the validity of the assessments.

Breach of audit appointment procedure

A thematic audit is conducted only on the basis of an order (art. 153(2) of the НК РК). The start date is considered the date of service of the order under signature (art. 162(1) of the НК РК). If the order has not been served, has been served improperly or there are no grounds for the audit — all the results are in question.

Exceeding the audit period

The thematic audit period must not exceed 30 working days from the date of service of the order, unless otherwise established by law (art. 163(1) of the НК РК). Delay without proper extension is an independent ground for challenge.

Going beyond the audited period

The audited period cannot exceed the limitation period (art. 152(1) of the НК РК). If there are assessments in the report for periods going beyond the order or the limitation period, require their exclusion.

Breach of the right to object

The taxpayer must be given the opportunity to express a position on the preliminary decision no later than 3 working days before adoption of the administrative act (art. 73(1) of the АППК). The preliminary report must be served and the objections considered (art. 169(1) of the НК РК; clause 11 of Order of MF No. 627). Ignoring objections is a material breach of procedure.

Incorrect legal qualification of transactions

A frequent situation: the tax authority deems a transaction fictitious or disallows VAT deductions, citing the counterparty's lack of resources — without a court decision on the invalidity of the transaction. The duty to substantiate the breach and disclose the circumstances lies on the tax authority (art. 30(4) of the НК РК). All uncertainties are interpreted in favour of the taxpayer (art. 30(5) of the НК РК).

Errors in calculations and disregarding documents

Arithmetic mistakes, double accounting of income, incorrect currency rates, disregarding primary documents on expenses — record each error with the correct calculation attached. If the inspectors did not take your documents into account, point this out: the tax authority is obliged to investigate the materials fully and objectively.

How to file a complaint with the authorised body

The complaint is filed with the authorised body within 30 working days following the day of service of the notice (art. 192(1) of the НК РК). Form — paper and/or electronic (art. 193(1) of the НК РК): through the e-Otinish portal or the taxpayer's cabinet.

Mandatory details of the complaint (art. 193(2) of the НК РК): name of the authorised body; full name or full legal name, location and IIN/BIN of the applicant; name of the tax authority that conducted the audit; circumstances and evidence; signature and date; list of attachments.

Attached to the complaint (art. 193(5) of the НК РК): documents confirming the circumstances; power of attorney (if a representative files); other documents relevant to the case. In practice these are copies of the notice, audit report, your calculations, primary documents, correspondence with the tax authority, bank statements.

The complaint is signed by the taxpayer or a representative (art. 193(4) of the НК РК). Non-compliance with any of the requirements of art. 193 is grounds for refusal to consider (art. 194(1) of the НК РК). Refusal will also follow if the deadline has been missed, the complaint was filed by an unauthorised person, or a court claim has already been filed on the same issues.

Consideration deadlines and what affects them

Standard deadline — 30 working days from the day of registration of the complaint; for taxpayers under tax monitoring — 45 working days (art. 195(1) of the НК РК).

The deadline is suspended (art. 196(1) of the НК РК): if the authorised body appoints a thematic or repeat thematic audit — for the period from the date of appointment until 15 working days after receipt of the report; if a request is sent to state bodies (including foreign ones) — for the period until a reply is received.

The deadline is extended (art. 196(3) of the НК РК): when you file additions to the complaint — by 15 working days; when additional study of the issue is required — up to 90 working days.

Following consideration, one of two decisions is issued (art. 197(2) of the НК РК): to leave the notice unchanged (the complaint without satisfaction) or to reverse the notice in whole or in part.

Appeal in court: key points

The claim is filed in the СМАС. For direct application — within one month. After the pre-trial stage — within 1 month from the day of service of the decision on the complaint (art. 136(6) of the АППК). If the decision is not made on time, the deadline runs from the moment the complaint consideration deadline expires (clause 16 of Normative Ruling No. 2 of the Supreme Court of the RK of 09.04.2026).

In the administrative court the case is initiated on the basis of a claim (art. 131(1) of the АППК). You are entitled to demand reversal of the notice in whole or in part (art. 132 of the АППК).

The main advantage is that the burden of proof lies on the tax authority. In a claim challenging a burdensome act, the burden of proving its lawfulness lies on the respondent state body (art. 129(2) of the АППК). The duty to disclose the circumstances of the breach is on the tax authority (art. 30(4) of the НК РК). All uncertainties are in your favour (art. 30(5) of the НК РК).

Despite the burden of proof being on the opponent, a passive position is impermissible. Prepare a structured set of documents; for each episode show the tax authority's position and why it is wrong. In complex cases file motions for forensic accounting or appraisal expertise and for evidence to be obtained through a court request.

The case at first instance is heard by a single judge within up to 3 months. Appeal — by a panel of 3 judges, up to 2 months.

Suspension of collection during the dispute

Filing a complaint with the authorised body or an application with the court suspends execution of the notice in the disputed part (art. 191(3) of the НК РК; art. 96(1) of the АППК). The tax authority is not entitled to demand payment or block accounts while the dispute is unresolved.

The exception is protection of citizens', legal entities', public or state interests (art. 96(1) of the АППК). If the tax authority cites this and tries to start collection, when filing the claim seek interim measures — a prohibition on debiting funds and blocking accounts before the court decision.

Bottom line

Appealing a notice on the results of a thematic audit comes down to three decisions: correctly identifying the object (the notice, not the report), choosing the route (higher body within 30 working days or court within 1 month) and not missing the deadline. The burden of proof is on the tax authority, irremovable doubts — in your favour. Start with an objection to the preliminary report and do not miss a single error of the inspectors.

If you have received a notice on the results of a thematic audit and doubt the validity of the assessments, book a consultation. We will conduct an audit of the report, assess the prospects and prepare a complaint or claim.

Authors

Alibayev Yerkebulan

Director

Khassanov Yerbolat

Managing partner