Камер on-site control is carried out on the basis of analysis of data from tax reporting and Information Systems.
📅 Within 30 working days after the end of the on-camera control, a notification is sent to the taxpayer based on the results of the on-camera control.
🔍 1. CONDUCTING ON-SITE CONTROL:
📊 Tax reporting data is analyzed;
Мәліметтер data from State Information Systems, government agencies and other sources are compared;
Сәйкесс inconsistencies are detected;
📩 A message about inconsistencies is formed.
📬 2. RECEIVING THE NOTIFICATION (IN ACCORDANCE WITH ARTICLES 82, 137):
✅ The notification indicates a description of the identified inconsistencies and the tax period;
📅 Sent within 30 working days following the date of completion of the control;
📝 It is necessary to independently eliminate or comment on the inconsistencies.
Хабарламаны the deadline for execution of the notification is 30 working days following the date of receipt of the notification.
📝 3.ACTIONS OF THE TAXPAYER.
✅ 1. agree with inconsistencies:
Eliminates identified inconsistencies (provides updated tax reports on notification);
❌ 2. do not agree with inconsistencies:
Provides a reasoned explanation with justification and supporting documents.
🔄 3. partially agree:
Eliminates inconsistencies in the agreed part, and provides an explanation for the rest.
Түсініктеме the comment must contain the following information:
Хабарлам details of the message.
🔢 Number and date of the notification.
Себептері reasons for disagreement.
Тиісті appropriate justification.
️ ️ 4. FAILURE TO FOLLOW THE MESSAGE
In case of failure to comply with the notification, the following measures are provided:
Шығыс expense transactions on bank accounts are terminated within 1 Business Day;
Жазып the issuance of electronic invoices (ESF) is suspended.
МАҢЫЗДЫ IMPORTANT TO KNOW!
✅ In-House control – not a tax audit;
✅ Notification – the ability to voluntarily fulfill tax obligations;
✅ If the identified inconsistencies are justified, a tax audit may not be carried out.
НОРМАТИВТІК REGULATORY FRAMEWORK
Б Article 82 of the tax code of the Republic of Kazakhstan-notification.
Б Article 136 of the tax code of the Republic of Kazakhstan-on – camera control.
Б Article 137 of the tax code of the Republic of Kazakhstan-procedure and results of on – site control.
