What is a time-based examination and why is it necessary?  This is one of the methods of tax control in Kazakhstan. In simple words, the tax authorities monitor business activities in real time in order to compare actual incomes with those indicated in the financial statements.  What is the purpose of the survey? To determine the real revenue if there are no supporting documents Compare income data Identify accounting violations Prepare a justification for tax contributions How is the timekeeping going? An order is being issued You are being notified Monitoring is underway — from 1 to 30 days  Real business transactions are recorded An act is drawn up, a conclusion is drawn and, if necessary, measures are assigned (the results are taken into account during a comprehensive audit) Example: In a cafe, they can count visitors, the average receipt, and the number of products sold — and compare this with what is reflected in the reports.  Possible consequences:  Additional taxes (VAT, CPN) Appointment of an unscheduled inspection In severe cases, administrative or criminal liability. Your rights:  Be notified in advance  Be present at all actions Provide explanations and objections  Appeal actions to a court or a higher authority  How to reduce the risks?  Keep transparent records  Keep your documents safe  Submit reports in a timely manner Comply with the norms of the Tax Code of the Republic of Kazakhstan  Who is at risk?  Low tax rate  Permanent losses or "zero" reporting in real-world operations  Business fragmentation Frequent discrepancies at the checkout  Rare use of online sales registers with data transfer to the OGD  Timekeeping is not a surprise check, but a tool for analyzing real turnover. Stay in touch with the accountant, and everything will be calm.

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1031969?lang=kk