Today, the tax authorities are increasingly using remote control measures, one of which is desk control. Desk control is based on the analysis and comparison of various data sources with information reflected in tax returns.

 However, it is not uncommon for taxpayers to make discrepancies due to incorrect reflection of data in declarations, as a result of which a notification is sent to desk control.

The

most common mistakes made by taxpayers include the following errors. Incorrect filling in and issuing of electronic invoices:

 incorrect indication of foreign currency codes;

 incorrect reflection of turnover on the sale of goods, works and services;

the category of supplier and buyer of goods, works, and services (forwarder, lessor, and other categories) is not specified;

 Incorrect filling in and non-submission of tax returns:

 splitting transcripts by supplier;

arithmetic

errors when filling out the declaration; filling out and sending null or empty declarations;

 double direction of identical declarations; incorrect transfer of data from previous years' declarations (inventory balances, losses, cost balance of groups (subgroups)),

Violation

of the procedure for using a cash register machine when making monetary payments: not knocking out cash receipts when selling goods, works, and services; getting receipts with erroneous amounts; there are no refunds for receipts.

Thus, the number of desk control notifications sent to your address depends on compliance with the simple rules for filling out the ESF and the correct and complete reflection of all necessary data in tax reports. In this regard, the State Revenue Department recommends that taxpayers be careful when declaring their tax obligations.

Source : https://www.gov.kz/memleket/entities/kgd-akmola/press/news/details/1046109?lang=kk