On-cameral control and frequent violations committed by taxpayers
Today, tax authorities are actively applying remote control measures, one of which is on-camera control. The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan reported on frequent violations committed by taxpayers.
"On-camera control is built on the basis of analysis and comparison of data reflected in tax returns and various data sources.
However, due to incorrect presentation of data in declarations, there are often cases when taxpayers allow inconsistencies, as a result of which a notification of on - camera control is sent," the GCC notes.
The most common mistakes made by taxpayers include errors of the following nature.
✔ Incorrect filling and issuing of electronic invoices:
қате incorrect display of foreign currency codes;
дұрыс incorrect presentation of turnover for the sale of goods, works and services;
сан the category of the supplier and buyer of goods, works and services (forwarder, lessor and other categories) is not specified;
✔ Incorrect filling and submission of tax returns:
жіберу error in distribution by supplier;
ар arithmetic errors when filling out a declaration;
толтыру filling in and sending zero or empty declarations;
қос double direction of the same declarations;
дұрыс incorrect copying of data from declarations of previous years (product balances, expenses, value balance of groups (subgroups)).
✔ Violation of the procedure for using a cash register machine when making cash payments:
ауы non-printing of cash receipts when selling goods, works, and services;
басу printing checks with incorrect amounts;
еу do not make refunds on checks.
"Thus, the number of on - camera control messages sent to your address will depend on compliance with the simple rules for filling out the ESF, correct and complete presentation of all the necessary data in the tax reporting," the State Revenue Committee warned.
"On-camera control is built on the basis of analysis and comparison of data reflected in tax returns and various data sources.
However, due to incorrect presentation of data in declarations, there are often cases when taxpayers allow inconsistencies, as a result of which a notification of on - camera control is sent," the GCC notes.
The most common mistakes made by taxpayers include errors of the following nature.
✔ Incorrect filling and issuing of electronic invoices:
қате incorrect display of foreign currency codes;
дұрыс incorrect presentation of turnover for the sale of goods, works and services;
сан the category of the supplier and buyer of goods, works and services (forwarder, lessor and other categories) is not specified;
✔ Incorrect filling and submission of tax returns:
жіберу error in distribution by supplier;
ар arithmetic errors when filling out a declaration;
толтыру filling in and sending zero or empty declarations;
қос double direction of the same declarations;
дұрыс incorrect copying of data from declarations of previous years (product balances, expenses, value balance of groups (subgroups)).
✔ Violation of the procedure for using a cash register machine when making cash payments:
ауы non-printing of cash receipts when selling goods, works, and services;
басу printing checks with incorrect amounts;
еу do not make refunds on checks.
"Thus, the number of on - camera control messages sent to your address will depend on compliance with the simple rules for filling out the ESF, correct and complete presentation of all the necessary data in the tax reporting," the State Revenue Committee warned.