The State Revenue Department of Zhambyl region reports that currently there are cases when taxpayers unlawfully include the amount of value added tax on other documents without proper confirmation and overestimate deductions for purchased works and services.
The Tax Code establishes an exhaustive list of documents required for crediting value added tax and corporate income tax deductions. Such documents include invoices, travel documents, declarations or applications for the import of goods, amounts of work and services received from a non-resident, remnants of goods and receipts from a cash register.
However, despite the established norms, some taxpayers resort to various methods of tax evasion. Among such methods is the transfer of expenses from one category to another, or the reflection of non-existent costs.
In this regard, the Department urges taxpayers to comply with tax legislation and avoid illegal actions, as this can lead to various forms of tax control and tax audits.