According to Article 96 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 thirty working days from the day following the day of its delivery (receipt).
Execution by the taxpayer (tax agent) of the notification on elimination of the violations revealed by tax authorities as a result of desk control is recognized:
1) in case of consent with the violations specified in the notification-elimination of the revealed violations by the taxpayer (tax agent) by:
registration with the tax authorities;
submission of tax reports on the notification for the tax period to which the identified violations relate;
payment of the amount of value added tax to the budget, previously returned from the budget at the request of the taxpayer for the refund of value added tax, as well as payment of penalties in the amount specified in paragraph 4 of Article 104 of the Tax Code, for each day from the date of transfer of such amounts to the taxpayer;
2) in case of disagreement with the violations specified in the notification-submission by the taxpayer (tax agent) of an explanation on the identified violations on paper or electronic media to the tax authority that sent a notification on the elimination of violations identified by the tax authorities based on the results of desk control, except for the cases provided for in paragraph 3 of Article 96 of the Tax Code.
The explanation should include the following:
date of signature of the explanation by the taxpayer (tax agent);
last name, first name and patronymic (if it is specified in the identity document) or the full name of the person who submitted the explanation, his place of residence (location);
taxpayer identification number (tax agent));
the name of the tax authority that sent the notification on the elimination of violations identified by the tax authorities based on the results of the desk control;
number and date of the notification to which the explanation is submitted;
the circumstances that are the grounds and evidence of the disagreement of the person who submitted the explanation.
If the explanation indicates documents as the basis for the disagreement of the person who submitted the explanation, 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.
1) when deducting expenses in the calculation of corporate income tax and offsetting the amount of value added tax on purchased goods, works, services:
on the basis of an invoice and (or) other document, the action (actions) on the statement of which are recognized as a judicial act that has entered into legal force or a decision of a criminal prosecution body on the termination of a pre-trial investigation on non-rehabilitating grounds, committed by a private business entity without actually performing work, providing services, or shipping goods;
for transactions declared invalid on the basis of a court decision that has entered into legal force;
2) when deducting expenses for calculating corporate income tax on transactions made without actually performing works, rendering services, or shipping goods with a taxpayer, the head and (or) founder (participant) of which is not involved in the registration (re-registration) and (or) the implementation of financial and economic activities of such a legal entity, established by a court decision that has entered into legal force;
3) when setting off the amount of value added tax on purchased goods, works, services:
on transactions (operations) with legal entities and (or) individual entrepreneurs, whose registration is declared invalid on the basis of a court decision that has entered into legal force;
for transactions (operations) with legal entities whose re-registration was declared invalid on the basis of a court decision that entered into legal force.
UKM DGD for North Kazakhstan Region