In early September 2024, the SRC of the Ministry of Finance of the Republic of Kazakhstan launched desk audit notifications regarding the understatement of income in corporate income tax declarations (Form 100.00) for the years 2021–2023.
These notifications are based on discrepancies identified between the amounts reported in aggregate annual income (AAI) and foreign inflows detected during currency control activities.
According to Kazakhstan’s Tax Code, all income earned by residents, both within and outside the country, must be included in the AAI.
The analysis considered only those inflows subject to inclusion in the AAI, such as payments for goods, services, equipment rental (leasing), and similar transactions. Excluded from consideration were non-taxable payments, such as refunds, gratuitous transfers, and guarantee deposits.
The SRC emphasizes that the notifications regarding potential discrepancies are intended to draw taxpayers' attention to possible inconsistencies and do not constitute final conclusions.
Taxpayers have the right to provide explanations and evidence to resolve these issues. In cases where violations are confirmed, taxpayers are expected to submit additional reports to correct identified discrepancies.
Furthermore, if taxpayers encounter questions or difficulties in obtaining clear and comprehensive information, they may contact the State Revenue Department (SRD) at their place of registration or reach out directly to the Committee for clarification and assistance.