Mandatory notifications from the tax authority include:

      1) notification of the results of the tax audit.

      Notification of the results of the tax audit shall be submitted to the taxpayer (tax agent) no later than five working days from the date of delivery of the tax audit report if violations leading to the accrual of taxes and payments to the budget, reduction of losses, non-confirmation of the refund of excess amounts of value added tax and (or) corporate (individual) income tax withheld at the source of payment from income of non-residents;

      2) notification of the results of consideration of the taxpayer's (tax agent's) complaint against the notification of the results of the tax audit.

      The notification of the results of consideration of the taxpayer's (tax agent's) complaint against the notification of the results of the tax audit shall be submitted to the taxpayer (tax agent) no later than five working days from the date of the decision on the results of consideration of the complaint in case of cancellation of the appealed notification of the results of the tax audit in part;

      3) notification of elimination of violations of the tax legislation of the Republic of Kazakhstan.

      A notification on the elimination of violations of the tax legislation of the Republic of Kazakhstan shall be submitted to the taxpayer (tax agent) no later than five working days from the date of detection of violations of the tax legislation of the Republic of Kazakhstan if the tax authority reveals the facts of non-compliance by the taxpayer (tax agent) with the requirements established by this Code.;

      4) notification of the amounts accrued during the liquidation period.

      The notification of the amounts accrued during the liquidation period contains information on the amount of accrued taxes, payments to the budget and social payments during the liquidation period and the deadline for fulfilling the tax obligation.

      Notification of the amounts accrued during the liquidation period shall be submitted to the liquidated taxpayer (tax agent) no later than five working days from the date of delivery of the act of liquidation tax audit if, during the period from the date of submission of liquidation tax reports to the date of completion of tax administration, obligations to calculate and pay taxes, payments to the budget and social payments arise;

      5) notification of confirmation of the taxpayer's location (absence).

      A notification confirming the location (absence) of a taxpayer shall be submitted to the taxpayer (tax agent) within one business day following the date of drawing up the tax survey report, if the taxpayer (tax agent) is absent at the time of the tax survey at the location indicated in the registration data.;

      6) notification of repayment of tax arrears.

      Notification of repayment of tax arrears is submitted to the taxpayer (tax agent) no later than five working days following the date of formation of tax arrears from a legal entity, a structural subdivision of a legal entity, a non-resident operating in the Republic of Kazakhstan through a permanent establishment, an individual entrepreneur, a person engaged in private practice, in an amount exceeding the maximum amount of tax arrears;

      7) notification of confirmation of accounts receivable.

      A notification of confirmation of accounts receivable is submitted to the debtor of the taxpayer (tax agent) if the taxpayer (tax agent) fails to repay the tax debt after taking enforcement measures at the expense of the money held in his bank accounts, no later than ten working days before the foreclosure;

      8) notification of repayment of tax debts of individuals.

      A notification on the repayment of tax debts of individuals is submitted to the taxpayer when a tax debt is incurred by an individual for tax obligations not related to entrepreneurial activity and private practice.

      The notification of repayment of the tax arrears of individuals is submitted to the taxpayer no later than twenty working days from the date of the formation of the tax arrears.

Source : https://www.gov.kz/memleket/entities/kgd-astana/press/news/details/1241936?lang=ru