Desk control is carried out by comparing the data contained in: 1) information available from tax authorities, including tax forms; 2) information from other authorized state bodies on taxable objects and (or) objects related to taxation; 3) information on the activities of a taxpayer (tax agent) obtained from various sources of information. Desk control is carried out by the tax authority for the relevant tax period after the deadline for submitting tax reports established by the Tax Code of the Republic of Kazakhstan. Desk control for the tax period is carried out during the limitation period for such period. If discrepancies are identified based on the results of desk control, the taxpayer (tax agent), with the exception of the participant in horizontal monitoring, is notified of the discrepancies identified based on the results of desk control. #Zamen_tartip_the Law_and_ Order
