Desk audit notifications regarding identified understatements of VAT amounts

    The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan reports that in September 2026, it is planned to send notifications of desk‑based control regarding the identified understatement of the VAT amount reflected in the tax reporting.

    The notifications will be generated automatically based on a comparison of data from electronic invoices (EIs) and tax reporting in form 300.00.

    In particular, a notification may be sent if the supplier of the taxpayer who has submitted a claim for the refund of the excess VAT has identified an understatement of the VAT amount on the goods, works, and services sold.

    The deadline for responding to the notification is 30 working days.

     Upon receiving the notification, the taxpayer must:

• if they agree with the identified discrepancies, submit additional tax reporting;
• if they disagree, send a written explanation with a justification for the absence of a violation.

    We draw the attention of taxpayers to the need to timely check the compliance of the ESF data with the tax reporting under form 300.00, as well as to promptly respond to notifications from desk audit.

    If the identified violations are not corrected upon notification, in accordance with the provisions of the Tax Code of the Republic of Kazakhstan, the state revenue authorities have the right to conduct a tax audit.