Question:
In what cases is there a restriction on issuing of EI?
Answer:
Restrictions on issuing of EI are made in case of non-fulfillment within the prescribed period and (or) recognition as unfulfilled of the notice of cameral control, for violations with a high degree of risk.
For this purpose, a decision is made to limit EI issuing within the 1st working day from the day following the day of non-fulfillment on time and (or) recognition as unfulfilled of the notice of cameral control, for violations with a high degree of risk. The decision to limit issuing of EI is sent within the 1st working day following the day of the decision, in one of 3 ways:
1) EI IS;
2) Office of the taxpayer: https://cabinet.kgd.gov.kz.;
3) personal account of a user on the “e-government” web portal.
The cancellation of the restriction on issuing of EI in EI IS is carried out within the 1st working day from the date of execution of the notice of cameralcontrol, for violations with a high degree of risk by issuing a decision to lift the restriction. At the same time, the taxpayer's appeal against the decision to limit issuing of EI does not suspend its effect.