The Department of State Revenue for the Mangystau region informs that the purpose of desk control is to provide the taxpayer with the right to eliminate violations independently.

According to the results of the analysis of tax reports, in case of detection of underestimation of income, unlawful overstatement of expenses, incorrect application of tax rates, unjustified application of benefits, etc., notifications of desk control are sent.

Execution is carried out within thirty working days, in case of agreement with the violation, additional tax reporting must be provided.

In case of disagreement, it is required to provide an explanation of the absence of violations.

Currently, the focus of desk control has been reformatted to an automated service model with the exclusion of the human factor.

Thus, the procedure for executing medium-risk notifications has been simplified by eliminating the obligation to submit supporting documents and making decisions on recognizing the notification as unfulfilled.

Additionally, it should be noted that there are no suspensions of spending operations on bank accounts in respect of taxpayers who have responded to desk control notifications.

Accordingly, all notifications with an average degree of risk will be automatically recognized as fulfilled.

In turn, tax audits will cover taxpayers who systematically violate tax laws and do not respond to preventive measures (desk control notices, notices).

(unofficial translation)

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/994229?lang=kk