What mistakes do entrepreneurs often make when filling out tax reports

What is desk control, what mistakes and violations are often made by taxpayers when filling out tax reports were told in the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan.

To date, the tax authorities are increasingly using remote control measures, one of which is desk control.

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

However, it is not uncommon for taxpayers to admit discrepancies due to incorrect reflection of data in declarations, as a result of which a notification is sent to the desk control.

The most common mistakes made by taxpayers include errors of the following nature.

Incorrect filling in and issuing of electronic invoices:

- erroneous indication of foreign currency codes;

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

- the category of supplier and buyer of goods, works and services (forwarder, lessor and other categories) is not specified;

Incorrect filling in and non-submission of tax returns:

- arithmetic errors when filling out the declaration;

- filling in and sending zero or empty declarations;

- double direction of identical declarations;

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

Violation of the procedure for the use of a cash register in the implementation of monetary settlements:

- non-collection of cash receipts for the sale of goods, works, services;

- knocking out checks with erroneous amounts;

- not making refunds on checks.

Thus, the number of in-house control notifications sent to taxpayers depends on compliance with simple rules for filling out the ESF, correct and complete reflection of all necessary data in tax reporting. Such notifications may be sent within the limitation period.

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