Desk audit control is a measure carried out by the tax authority based on the review and analysis of tax forms, as well as other documents and information related to the taxpayer’s activities.
The purpose of desk audit control is to provide the taxpayer with the opportunity to independently fulfill tax obligations related to the calculation of taxes and payments to the budget.
Desk audit control is conducted by comparing data contained in:
information available to tax authorities, including tax forms;
information from other authorized state bodies regarding taxable items and/or items related to taxation;
information on the taxpayer’s activities obtained from various sources.
Desk audit control is carried out by the tax authority for the relevant tax period after the expiration of the deadline for submitting tax reports established by the Tax Code of the Republic of Kazakhstan.
If discrepancies are identified based on the results of desk audit control, the taxpayer (except for a participant in horizontal monitoring) is issued a notification of discrepancies identified during the desk audit control.
If the notification is not fulfilled:
access to internet resources and/or an internet platform of a foreign company operating through an internet platform in the territory of the Republic of Kazakhstan is restricted;
outgoing transactions on the bank accounts of a taxpayer (except for the taxpayer specified in subparagraph 1) are suspended within one business day following the day the deadline for fulfilling the notification expires;
the issuance of electronic invoices by the taxpayer is suspended within one business day following the day the deadline for fulfilling the notification expires.
