The Department of State Revenue for the West Kazakhstan region informs that the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (hereinafter SRC) launched in early September 2024 notifications of desk control on understatement of income in corporate income tax declarations (form 100.00) for 2021-2023.
The notifications are based on the identified discrepancies between the amounts indicated in the total annual income (SRS) and receipts from abroad identified during currency control.
According to the Tax Code of Kazakhstan, all income of residents received both on the territory of the country and abroad must be included in the SRS.
The analysis took into account only those receipts that are subject to inclusion in the SRS. These include payments for goods, services, equipment rental (leasing) and similar operations. Non-taxable payments, such as refunds, gratuitous transfers and guarantee contributions, were excluded.
The SRC notes that notifications of possible discrepancies are aimed at drawing taxpayers' attention to possible inconsistencies, and are not final conclusions.
Therefore, taxpayers have the right to provide their explanations and evidence to resolve these issues, and in case of confirmation of violations, additional reporting to eliminate the identified discrepancies.
Additionally, we inform you that if a taxpayer has any questions or difficulties in obtaining complete and accessible information, he can contact not only the State Revenue Department (UGD) at the place of registration, as well as the State Revenue Department (DGD) at the place of registration, but also directly to the Committee for clarification and assistance.