As part of preventive efforts to reduce tax risks, the State Revenue Committee sent push notifications through the Taxpayer’s Cabinet to taxpayers and tax agents who were found to have potential discrepancies in the following areas:

       - understatement and/or unlawful application of an exemption from payment of income tax withheld at the source of payment on income of non-residents, Form 101.04, for 2023–2025;

       - unlawful application of provisions of international treaties in terms of exemption from taxation or the application of a reduced tax rate to income of non-residents, Form 101.04, for 2023–2025;

       - understatement and/or failure to calculate VAT amounts when purchasing works and services from non-residents, Form 300.00, Appendix 5, for 2023–2025;

       - arithmetic errors in completing the VAT declaration that resulted in an understatement of the tax amount, Form 300.00, Appendix 5, for 2023–2025.

       The messages contain a description of the algorithms used to identify possible discrepancies, as well as recommendations for independently verifying the submitted information.

       The State Revenue Committee recommends that taxpayers reconcile their data and, where necessary, independently eliminate the identified inconsistencies.

       At the next stage, notifications of violations identified as a result of desk audits will be generated automatically.

Source : https://www.gov.kz/memleket/entities/kgd/press/news/details/1243552?lang=ru