The Department of State Revenue for the Mangystau region informs that on March 20-26, the deadlines for the execution of the desk control notices formed on February 5-6 of this year expire.
Within the framework of subclause 19) of Article 24 of the Tax Code, the tax authorities receive information from the STB on the total amounts of payments to individual entrepreneurs or legal entities credited to the current account via payment cards (pos terminals) and mobile payments (QR payments).
The analysis of these data was carried out by comparing it with information from cash registers and tax returns for 2023.
Based on the results of the analysis by the state revenue authorities, notifications of desk control for the violation of "Underestimation of income" were formed.
To execute the notification, you must:
1) in agreement with the above violations, submit tax reports in accordance with the notification;
2) in case of disagreement, provide an explanation of the absence of violations on paper or electronic media, accompanied by supporting documents (bank statement on the account).
We note that failure to comply with such notifications within the prescribed period entails the suspension of spending operations on the taxpayer's bank accounts in accordance with Article 118 of the Tax Code.
At the same time, the State Revenue Department reminds citizens and entrepreneurs of the need for mandatory use of KKM with the function of recording and transmitting data when conducting monetary settlements (paragraph 1 of Article 166 of the Tax Code of the Republic of Kazakhstan).
The Code of Administrative Offences of the Republic of Kazakhstan provides for administrative liability for violation of the requirements for the application of KKM (the first violation is a warning, repeated violation is a fine from 15 to 50 MCI).

(unofficial translation)

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/961303?lang=kk