Desk control is a control carried out by tax authorities based on the study and analysis of 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 this Code and (or) paying taxes and payments to the budget.
Procedure and timing of desk control
In accordance with Article 95 of the Tax Code, desk control is carried out by comparing the following data available in the tax authorities:
1) tax reporting;
2) information of 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.
Desk control is carried out 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.
Results of desk control
On the basis of Article 96 of the Tax Code, in case of violations detected by the results of desk control, the following are issued:
for violations with a high degree of risk – a notification on the elimination of violations identified by the tax authorities based on the results of desk control, with a description of the violations detected;
for violations with an average degree of risk – a notification of violations identified by the results of desk control, with a description of the detected violations attached.
A notice of violations identified by the results of desk control is sent to the taxpayer (tax agent) within ten working days from the date of detection of violations in tax reporting, for information.
The form of notification of violations identified by the results of desk control is established by the authorized body.
The provisions of this paragraph do not apply to violations with an insignificant degree of risk identified by the results of desk control, and are taken into account in the risk management system.
2. 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).
The execution by the taxpayer (tax agent) of the notification on the elimination of violations identified by the tax authorities based on the results of desk control is recognized as:
1) in case of agreement with the violations indicated in the notification, the elimination of the violations identified by the taxpayer (tax agent) by:
submission of tax reports on notification for the tax period to which the identified violations relate;
2) in case of disagreement with the violations indicated in the notification, the taxpayer (tax agent) submits explanations on the detected 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 this article.
At the same time , the explanation should indicate:
date of signature of the explanation by the taxpayer (tax agent);
surname, first name and patronymic (if it is indicated 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 a notification on the elimination of violations identified by the tax authorities based on the results of desk control;
the number and date of the notification to which the explanation is submitted;
circumstances that are grounds and evidence of disagreement of the person who submitted the explanation.
If documents are indicated in the explanation as a basis for disagreement of the person who submitted the explanation, then copies of the documents specified in the explanation, except for tax reporting, must be attached to the explanation.
Submission of other documents as part of the execution of the notification by providing an explanation is not required.
3. A taxpayer is not entitled to submit an explanation specified in subparagraph 2) of paragraph 2 of this Article for the following violations identified by the tax authorities based on the results of desk control:
1) when deducting expenses when calculating 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 extract of which are recognized as legally effective by a judicial act 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, rendering services, shipping goods;
on transactions declared invalid on the basis of a court decision that has entered into legal force;
2) when deducting expenses when calculating corporate income tax on transactions made without actually performing works, rendering services, 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 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 has been invalidated on the basis of a court decision that has entered into legal force;
on transactions (operations) with legal entities whose re-registration has been invalidated on the basis of a court decision that has entered into legal force.
4. In case of recognition of the notification as unfulfilled, the tax authority makes a decision on recognition of the notification on the elimination of violations identified by the tax authorities based on the results of desk control, not executed in the form and within the time limits established by the authorized body, and sends it to the taxpayer in one of the following ways:
1) by registered mail with a notification;
2) electronically to the web application or to the user's personal account on the e-government web portal;
3) hands it to the taxpayer under signature.
In this case, a decision sent by one of the following methods is considered handed over to the taxpayer (tax agent) in the following cases:
1) by registered mail with a notification – from the date of the taxpayer's (tax agent's) mark in the notification of the postal or other communication organization. At the same time, such a decision must be delivered by a postal or other communication organization no later than ten working days from the date of the acceptance mark by the postal or other communication organization;
2) electronically:
from the date of delivery of the decision by the tax authority to the web application.
This method applies to a taxpayer interacting with tax authorities electronically in accordance with the legislation of the Republic of Kazakhstan on electronic document and electronic digital signature;
from the date of delivery of the solution to the user's personal account on the e-government web portal.
This method applies to a taxpayer registered on the e-government web portal;
3) through the State Corporation "Government for Citizens" – from the date of its receipt in person.
An appeal by a taxpayer (tax agent) against the Decision referred to in paragraph 4 of this Article shall be made within ten working days from the date of its delivery (receipt) to a higher tax authority and (or) an authorized body or court.
In this case, a copy of the complaint must be sent by the taxpayer (tax agent) to the tax authority that sent the decision specified in paragraph 4 of this article.
4-2. If, for a valid reason, the deadline established by paragraph 4-1 of this article is missed, this deadline, at the request of the taxpayer (tax agent) filing the complaint, is restored by the tax authority and (or) the authorized body considering 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 specified in paragraph 4 of this article was sent, as well as the head and (or) chief accountant (if any) of the taxpayer (tax agent).
The provisions of this paragraph shall apply to individuals to whom the decision referred to in paragraph 4 of this article has been sent, as well as to taxpayers (tax agents) whose organizational structure does not provide for the presence of persons replacing the above-mentioned persons during their absence.