On desk control and frequent violations of taxpayers

Today, the tax authorities are increasingly using remote control measures, one of which is in-house control. The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan told about the most frequent violations committed by taxpayers.

"Desk control is based on the analysis and comparison of various data sources with the information reflected in tax returns.

However, there are often cases when taxpayers, due to the incorrect reflection of data in the declarations, allow discrepancies, as a result of which a notification is sent to the desk control, " the SRC of the Ministry of Finance of the Republic of Kazakhstan noted.

The most common mistakes made by taxpayers are those of the following nature.

Incorrect filling in and issuing of electronic invoices:

* incorrect indication of foreign currency codes;

* incorrect reflection of turnover on the sale of goods, works and services;

* do not specify the category of supplier and buyer of goods, works and services (freight forwarder, lessor and other categories);

 

Incorrect filling in and non-submission of tax returns:

• double transcripts by supplier;

* arithmetic errors when filling out the declaration;

* filling in and sending null or empty declarations;

* double direction of identical declarations;

* incorrect transfer of data from the declarations of previous years (product balances, losses, cost balance of groups (subgroups)),

 

Violation of the procedure for using the cash register when making cash payments:

* not knocking out cash receipts when selling goods, works, services;

* knocking out checks with erroneous amounts;

* do not issue refunds on checks.

 

"Thus, the number of notifications of desk control sent to your address depends on compliance with the simple rules of filling out the ESF, correct and complete reflection of all necessary data in the tax reports," the SRC warned.

In this regard, the State Revenue Committee recommends that taxpayers be careful when declaring their tax obligations.