1. A desk audit is conducted without visiting the taxpayer.
Tax authorities compare tax returns, information provided by government agencies, and data obtained from other sources.
2. A desk audit is conducted after the deadline for submitting tax returns has expired.
At the same time, it may be conducted within the applicable statute of limitations for the relevant tax period.
3. The purpose of a desk audit is to give taxpayers an opportunity to independently rectify the identified violations.
This allows taxpayers to fulfill their tax obligations without undergoing a tax audit.
4. A notice of discrepancies may be complied with partially.
If a taxpayer agrees with only some of the identified discrepancies, they are entitled to rectify those discrepancies while providing an explanation regarding the remaining ones.
5. What is the deadline for complying with the notice?
The notice must be complied with within 30 business days from the day following the date of its delivery (receipt).
6. What happens if the notice is not complied with?
Depending on the taxpayer's category, the following measures may be applied:
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Suspension of debit transactions on bank accounts;
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Suspension of the issuance of electronic invoices (e-invoices);
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Restriction of access to internet resources and online platforms of foreign companies operating in Kazakhstan.