In accordance with subparagraph 7) of paragraph 2 of Article 19 of the Tax Code, tax authorities are required to post on the Internet resource of the authorized body in the manner and in cases determined by the Tax Code, information about taxpayers (tax agents) who are restricted from issuing electronic invoices in the information system electronic invoices in accordance with paragraph 1 of Article 120-1 of the Tax Code.
The list of taxpayers for whom ESF extracts have been restricted is posted on the official website of the State Revenue Committee https://kgd.gov.kz in the ESF IS tab.
https://kgd.gov.kz/sites/default/files/ESF/zablokirovannye_np_na_03.11.2023g.xlsb