Regarding amendments to Article 95 "Procedure and timing of desk control" of the Tax Code of the Republic of Kazakhstan in accordance with the LRK dater December 21, 2022 № 165-VII LRK .

Article 95. The procedure and timing of desk control

1. Desk control is carried out by comparing the following data available in the tax authorities:

1) tax reporting;

      2) information from other state bodies on objects of taxation and (or) objects related to taxation;

      3) information obtained from various sources of information on the activities of the taxpayer;

      4) other reporting established by this Code.

2. In-house control is carried out after the issuance of invoices in electronic form and (or) for the relevant tax period after the expiration of the deadline for submitting tax reports for such a period established by this Code.
3. Desk control is carried out during the limitation period, taking into account the provisions established by Article 48 of this Code.