In March-April 2026, the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan sent taxpayers notices of desk control on value-added tax declarations (Form 300.00) "On underestimation of sales amounts and overestimation of purchases of goods, works and services for VAT."
The basis was the revealed discrepancies, including:
- underestimation of the amount of VAT on goods, works and services sold;
- overestimation of the amount of VAT included in the offset.
Notifications are generated automatically based on a comparison of electronic invoices, cash registers, and tax reports.
The notice execution period is 30 business days (about 45 calendar days).
Depending on the situation, the taxpayer needs to:
- submit additional tax reports in agreement with the discrepancies.;
- in case of disagreement, send a written explanation justifying the absence of violations.
Please note that the presentation of an explanation or an adjustment of the financial statements is the basis for completing the desk control.
If the notification is not executed within the prescribed period, measures are applied to ensure the fulfillment of the tax obligation. In addition, the tax authority has the right to order a tax audit both if it is necessary to confirm the submitted explanations, and if there is no response to the notification.
The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan urges taxpayers to pay close attention to the notifications received and take the necessary measures in a timely manner.

Source : https://www.gov.kz/memleket/entities/kgd-pavlodar/press/news/details/1215770?lang=kk