If discrepancies are identified during desk monitoring, a notification of discrepancies is sent to the taxpayer (except for participants in horizontal monitoring).
, How is the notification considered completed:
1. If you agree with the discrepancies
, you need to eliminate the violations in one or more ways.:
,submit correct tax reports for the relevant period;
,return the previously refunded VAT to the budget + pay a penalty fee (for each day from the moment of receipt to the refund);
for the self-employed:
,reflect the data in a special mobile application;
, or pay taxes and social security payments;
If necessary, perform actions to switch to a different tax regime (according to art. 716 of the Tax Code of the Republic of Kazakhstan).
2. If you disagree
You must:
,send an explanation of the reasons for the discrepancies to the tax authority;
Important: the explanation should not indicate a violation of tax legislation..
, How to submit an explanation:
The explanation is provided through the KNP ISNA system:
☑️Go to the main page;
,Go to the "Incoming documents" tab;
,Click "View all";
,Find the desired notification.
After you have opened the desired notification:
The notification itself and the section "Execution of the OGD document" will be displayed in the window that opens.
In this section, you must:
fill
in the explanatory field (describe the reasons for the discrepancies or indicate what measures you have taken);
attach supporting documents (if available).
After filling out, click the "Sign and send" button