Desk-based tax control is a measure carried out by the tax authority based on the review and analysis of tax returns, as well as other documents and information concerning the activities of a taxpayer (tax agent).
As a result of desk-based tax control, a notice is issued if discrepancies are identified when comparing the following data:
information available to the tax authorities, including tax returns;
information from other government authorities concerning taxable items;
information on the taxpayer’s activities obtained from other sources.
A notice is not issued to participants in horizontal monitoring, or during a tax audit for the period under review.
Upon receiving a notice as a result of desk-based tax control, the taxpayer must review the notice and examine the discrepancies specified therein.
If the taxpayer agrees with the identified discrepancies, they must be remedied by taking the following actions:
submit the relevant tax returns for the respective period in accordance with the notice;
refund to the budget any VAT amount previously refunded and pay a penalty for each day from the date on which the amount was transferred;
for self-employed individuals — reflect the relevant information in the dedicated mobile application and/or pay the applicable taxes and social payments;
to switch to the relevant tax regime — take the actions предусмотренные by Article 716 of the Tax Code.
If the taxpayer disagrees with the identified discrepancies, they must submit an explanation to the tax authority specifying:
the taxpayer’s and tax authority’s identification details;
the number and date of the notice;
the reasons for disagreement;
the date and signature;
a list of supporting documents, if available.
In case of partial agreement, the taxpayer must remedy the discrepancies in the part with which they agree and submit an explanation regarding the remaining discrepancies.
An explanation will not be accepted in respect of corporate income tax (CIT) deductions and VAT crediting if the transactions have been declared fictitious or invalid by a court, or if the counterparty’s registration has been declared invalid.
If the notice is not complied with within the prescribed period:
outgoing transactions on bank accounts may be suspended;
the issuance of electronic invoices may be suspended;
for foreign companies operating through an online platform, access to the platform may be restricted.
In addition, the tax authority may conduct a tax audit in relation to the identified discrepancies.
The Astana City Department reminds taxpayers that a notice is not a sanction, but rather an opportunity to independently rectify the situation — either by eliminating the discrepancies or by providing justification for their absence, without an audit or additional consequences.
