Desk control is the control carried out by tax authorities based on the study and analysis of tax reports submitted by a taxpayer (tax agent), information from authorized state bodies, as well as other documents and information about the taxpayer's activities.

Desk control is an integral part of the risk management system.

The purpose of desk control is to provide the taxpayer with the right to independently eliminate violations identified by the tax authorities based on the results of desk control by registering with the tax authorities and submitting tax reports in accordance with Article 96 of the Tax Code and paying taxes and payments to the budget.

Source : https://www.gov.kz/memleket/entities/kgd-kyzylorda/press/news/details/1023669?lang=kk