Tax authorities check the legal address only when the taxpayer registers for VAT; in other cases, checks occur for other reasons.
Verification of the legal address is not related to the tax audit.
This audit is impossible to predict; the Tax Code does not stipulate any timeframes or procedures for the audit, and, what's more, no one will notify you of the upcoming audit.
During an audit, tax authorities check whether the company is actually located at the stated address, most often looking for the director or his authorized representative.
If the company and its director are not found at the legal address, and the tax authorities do not receive a timely explanation, certain consequences may occur, such as: the seizure of bank accounts, the blocking of electronic invoices, the removal of VAT, and even the forced liquidation of the LLC.
To avoid any unpleasant consequences for your business, we recommend taking the following steps:
1. Install a sign with the company name and contact phone number
2. Issue a power of attorney to another person in case of the director’s absence
3. Regularly check the mailbox in the building of the rented premises
4. Check your taxpayer account every day for notifications
If you have any questions about doing business in Kazakhstan, please contact an EGSAT Consulting for a more detailed consultation. Submit a request, and we will contact you shortly..
