Desk control is the 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 other documents and information about the taxpayer's activities.
Desk control is an integral part of the risk management system.
The purpose of desk control is to grant the taxpayer the right to independently eliminate violations identified by the tax authorities based on the results of desk control by registering with the tax authorities and (or) submitting tax reports in accordance with Article 96 of the Tax Code and (or) paying taxes and payments to the budget.
Desk control is carried out during the limitation period, taking into account the provisions established by Article 48 of the Tax Code.
The execution of the notification on the elimination of violations identified by the tax authorities based on the results of desk control is carried out by the taxpayer (tax agent) within 30 working days from the day following the day of its delivery (receipt).
If documents are indicated in the explanation as a basis for disagreement of the person who submitted the explanation, as proof of evidence, then copies of the documents specified in the explanation, except for tax reports, must be attached to the explanation.
Submission of other documents as part of the execution of the notification by submitting an explanation is not required.
The taxpayer does not have the right to provide an explanation for the following violations identified by the tax authorities based on the results of desk control ( paragraph 3 of Article 96 of the Tax Code):
1.1. on the basis of an invoice and (or) another document, the action (actions) on the extract of which are recognized by a judicial act that has entered into legal force as committed by a private business entity without actually performing works, rendering services, shipping goods;
1.2. on transactions declared invalid on the basis of a court decision that has entered into legal force;
3.1. on transactions (operations) with legal entities and (or) individual entrepreneurs whose registration has been declared invalid on the basis of a court decision that has entered into legal force;
3.2. on transactions (operations) with legal entities whose re-registration has been declared invalid on the basis of a court decision that has entered into legal force.
If the notification is recognized as unfulfilled, the tax authority makes a decision on recognizing the notification as unfulfilled based on the results of desk control (hereinafter referred to as the Decision). The decision made by the tax authority is sent to the taxpayer (tax agent)by mail, electronically.
An appeal by a taxpayer (tax agent) of a decision is made within 5 working days from the date of its delivery (receipt) to a higher tax authority and (or) an authorized body or court ( paragraphs 4.1 of Article 96 of the Tax Code).
In this case, a copy of the complaint must be sent by the taxpayer (tax agent) to the tax authority that sent the decision.
If the appeal period is missed for a valid reason, this period is restored by the tax authority and (or) the authorized body considering the complaint at the request of the taxpayer (tax agent) filing the complaint.
In order to restore the missed deadline for filing a complaint, the tax authority considering the complaint recognizes as a valid reason the temporary disability of the individual to whom the decision was sent, as well as the head and (or) chief accountant (if any) of the taxpayer (tax agent).
In this case, the taxpayer (tax agent) must attach a document confirming the period of temporary disability of persons and a document establishing the organizational structure of such a taxpayer (tax agent) to the request for the restoration of the missed deadline for filing a complaint.
The request of the taxpayer (tax agent) to restore the missed deadline for filing a complaint is satisfied by the tax authority and (or) the authorized body considering the complaint, provided that the taxpayer (tax agent) filed the complaint and the petition no later than ten working days from the date of the end of the period of temporary disability of persons.
The suspension of expenditure operations on the bank accounts of a taxpayer (tax agent) is not carried out when he submits a complaint against the decision:
When filing a complaint against the notification of the elimination of violations identified by the tax authorities based on the results of desk control to a higher tax authority and (or) an authorized body or court, the period of execution of the notification of the elimination of violations identified by the tax authorities based on the results of desk control is suspended:
At the same time, in cases of filing a complaint to the court against the actions (inaction) of officials, the taxpayer has the right to prove the actual receipt of goods, works, services from a legal entity and (or) an individual entrepreneur whose registration (re-registration) has been invalidated on the basis of a court decision that has entered into legal force.
The limitation period is extended until the execution of the notification on the elimination of violations identified by the results of in-house control, sent and handed over before the expiration of the limitation period ( clause 5, clause 9, Article 48 of the Tax Code).
Failure to comply with the notification on the elimination of violations identified by the tax authorities based on the results of desk control within the prescribed period entails the suspension of expenditure operations on the taxpayer's bank accounts in accordance with Article 118 of the Tax Code.
Failure by a taxpayer to comply with the legal requirements of state revenue bodies and their officials entails administrative liability, according to Article 288 of the Code of the Republic of Kazakhstan "On Administrative Violations".