The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (hereinafter referred to as the Committee), regarding the work of the IS ESF portal, reports the following.
In connection with the introduction of a state of emergency and technical failures in the Internet, in accordance with subparagraph 2) of paragraph 2 of Article 412 of the Tax Code of the Republic of Kazakhstan, the Committee signed a protocol on recognizing a technical error for the period from 5 to 19 January 2022.
If necessary, taxpayers have the right to issue an invoice on paper, with the subsequent entry into the ESF IS within 15 calendar days after January 19, 2022.
In this case, no penalties will be applied.