In connection with the signing on December 12, 2023, by the Head of State of the Law of the Republic of Kazakhstan «On amendments and additions to the code of the Republic of Kazakhstan on taxes and other mandatory payments to the budget (Tax code)» and the Law of the Republic of Kazakhstan «On enactment of the code of the Republic of Kazakhstan on taxes and other mandatory payments to the budget (Tax code)», the following amendments have been introduced to the tax legislation:
Regarding desk audits (effective 60 calendar days after the date of its first official publication)
Article 96 of the Tax code:
amendments to the second part of paragraph 2 the obligation for taxpayers to provide documents, including extracts from registers of tax and accounting records and other documents related to identified violations, as attachments to explanations of disagreement with violations identified through desk audits has been removed;
amendments to subparagraph 3 of the second part of paragraph 2 the taxpayer's obligation to attach copies of documents confirming the execution of transactions specified in the violations has been replaced with the obligation to indicate circumstances confirmed by documents regarding the execution of transactions specified in the notice;
amendments to paragraph 2-1, the taxpayer's obligation to attach copies of documents confirming the execution of transactions specified in the violations has been replaced with the obligation to indicate circumstances confirmed by documents regarding the execution of transactions specified in the notice.
At the same time, for medium-risk notices, this obligation has been excluded;
amendments were made to paragraph 4, revoking the right of state revenue authorities to issue decisions declaring medium-risk notices as non-compliant, while retaining this right only for high-risk notices (fictitious transactions).
article 118 of the Tax code:
amendment to subparagraph 7 of paragraph 1 a new clause specifies that a decision by the state revenue authorities declaring a notice to rectify violations identified through desk audits as non-compliant does not serve as grounds for suspending expenditure operations on a taxpayer's bank accounts;
New version of paragraph 5, an order to suspend expenditure operations on bank accounts must be canceled no later than one business day following the elimination of the reasons for suspension;
article 142, paragraph 1 of the Tax code:
addition of subparagraph 3-2 grounds for conducting thematic audits have been expanded to include determining tax obligations in mutual settlements with taxpayers who are subject to restrictions on issuing electronic invoices imposed by the state revenue authorities;
amendments to subparagraph 9 the grounds for conducting thematic audits have been revised to replace «non-compliance by the taxpayer (tax agent) with the notice» with «confirmation of the existence of violations specified in the notice».