The Department of State Revenue for the North Kazakhstan Region reports that according to art.94 of the Code of the Republic of Kazakhstan (hereinafter referred to as the Code) No. 120-VI of the CCR dated 12/25/2017 "On Taxes and other mandatory payments to the budget" is established:
Desk control is control carried out by tax authorities on the basis of studying and analyzing tax reports submitted by a taxpayer (tax agent), information from authorized state bodies, as well as information and documents obtained from various sources of information about the taxpayer's activities.
The purpose of desk control is the right for the taxpayer (tax agent) to independently eliminate violations identified by the tax authority based on the results of desk control by registering with the tax authority, providing tax reports and (or) paying taxes and payments to the budget.
In accordance with Article 95 of the Code, desk control is carried out after issuing 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. Desk control is carried out during the limitation period, taking into account the provisions established by Article 48 of this Code.
In accordance with Article 96 of the Code, based on the results of desk control, in case of detection of a violation:
-with a high degree of risk, with an average degree of risk, a notification of the elimination of violations is issued, with a description of the violations and their deqree of risk,
-with a low degree of risk- notification of violations with a descriptions of the detected violations assached.
The execution of the notification of the elimination of violations is carried out by the taxpayer (tax agent) within thirty working days from the day following the day of its delivery.