The Law of the Republic of Kazakhstan "On Amendments and Additions to the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code) dated December 21, 2022 amended the Tax Code on the procedure for the execution of notifications on the elimination of violations identified by tax authorities based on the results of desk control.
Thus, in case of non-fulfillment within the prescribed period and (or) recognition of a notification with a high degree of risk as unfulfilled, the state revenue authorities restrict the issuance of electronic invoices.
During the application of the electronic invoice statement restriction, the invoice is issued on paper and is subject to introduction into the electronic invoice information system
within fifteen calendar days from the date of cancellation of the restriction
statements of invoices (Article 120-1 of the Tax Code).
The amendments also provide for specific requirements to the explanations provided.
In case of disagreement with the violations specified in the notification
with an average degree of risk, it is necessary to provide an explanation of the absence of violations with the application of extracts from the registers of tax and (or) accounting (accounting) and (or) documents related to these violations, confirming the reliability of the data entered in the tax reporting.
In case of disagreement with the violations indicated in the notification
with a high degree of risk, execution is carried out by submitting an explanation with copies of documents confirming the fact of the operations (transactions) indicated in the violations.
The explanations must indicate the circumstances of the disagreement of the person who submitted the explanation with the violations indicated in the notification with the mandatory attachment of documents.
Additions have also been made to the procedure for the execution of the notification, which provides for the withdrawal, correction or addition of invoices issued in electronic form