In accordance with Article 136 of the Tax Code of the Republic of Kazakhstan No. 214-VIII ZRK dated July 18, 2025 (hereinafter referred to as the Tax Code), desk audits are carried out by the tax authority based on the review and analysis of tax forms, as well as other documents and information about the taxpayer's (tax agent's) activities.
The tax authority conducts desk audits for the relevant tax period after the tax reporting deadline established by the Tax Code.
If discrepancies are identified in the desk audit results, the taxpayer (tax agent), with the exception of horizontal monitoring participants, is notified of the discrepancies identified during the desk audit.
The purpose of an in-office audit is to grant the taxpayer (tax agent) the right to independently fulfill their tax obligations for calculating taxes and payments to the budget.
If a notification is not complied with or a notification to correct violations is deemed unfulfilled based on the results of an in-office audit, the issuance of electronic invoices for the taxpayer is suspended.
(Article 137 of the Tax Code).
According to Article 88 of the Tax Code, the issuance of electronic invoices is suspended by the tax authority within one business day following the day the taxpayer fails to comply with the notification of suspected discrepancies based on the results of the in-office audit.
Decisions to suspend the issuance of electronic invoices are made by the tax authority in the electronic invoice information system within one business day following the day the grounds for their acceptance arise and are sent to the taxpayer within one business day following the day of their acceptance.
Information about taxpayers whose electronic invoice issuance has been suspended is posted on the authorized body's website within one business day following the date of the decision to suspend electronic invoices.
The suspension of electronic invoices is lifted by the tax authority within one business day following the date the reasons for the suspension are eliminated. This information is subject to deletion from the authorized body's website within one business day of the revocation of the decision to suspend electronic invoices.