The State Revenue Committee informs that within the framework of desk control, notifications are sent to taxpayers on the facts of non-submission of applications for the import of goods and payment of indirect taxes (TNF 328.00) when importing goods from the EAEU countries.
Notifications are generated based on information from information systems, including data on the movement of goods and submitted tax reports.
Desk control is carried out in accordance with the Tax Code of the Republic of Kazakhstan without the appointment of a tax audit and provides the taxpayer with the opportunity to eliminate the identified inconsistencies on their own.
The notice execution period is 30 working days from the date of its delivery (receipt).
In accordance with the Tax Code of the Republic of Kazakhstan, the notification is considered executed in the following cases:
submission of an application for the importation of goods and payment of indirect taxes, if such an application is to be submitted;
or providing an explanation indicating the reasons for not submitting the application.
The submission of an application or explanation is the basis for recognizing the notification as executed.
The State Revenue Committee recommends that taxpayers check incoming notifications in a timely manner and comply with the requirements of tax legislation when conducting mutual trade with the EAEU countries.
Department of Explanatory Work and Contact Center DGD in Zhambyl region