On Discrepancies Identified as a Result of Desk Audit

      The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan reports that, based on the results of desk audits, discrepancies have been identified regarding the completeness of income reporting by taxpayers applying the special tax regime based on a simplified declaration for the second half of 2025.

       The discrepancies were identified based on the examination and analysis of electronic invoices (ESF) and information provided by second-tier banks (POS terminals and mobile payments). Following the desk audit, the relevant notifications were sent to taxpayers.

      The purpose of a desk audit is to provide taxpayers with an opportunity to independently rectify the identified discrepancies.

     What to Do Upon Receiving a Notification

      The notification must be complied with within 30 business days, which is approximately 45 calendar days.

      If you agree with the identified discrepancy, submit an amended tax return and independently pay the calculated amounts of tax.

      If you believe that no violation has occurred, submit an explanation providing the relevant justification. This is an equivalent way of complying with the notification.

      You can check whether a notification has been issued and comply with it through the taxpayer's personal account.

      The Committee urges taxpayers to fulfill their tax obligations in a timely manner.