The verification concerns the following areas:

Underestimation and (or) improper application of income tax exemption withheld from the source of payment from non-resident income (Form 101.04).

The unlawful application of the provisions of international treaties regarding exemption from taxation or the application of a reduced tax rate to the income of non-residents (form 101.04).

Underestimation and (or) non-calculation of the amount of value added tax when purchasing works and services from non-residents (form 300.00, Appendix 5).

Arithmetical errors when filling out the value added tax return, which resulted in an underestimation of the tax amount (form 300.00, Appendix 5).

The notifications sent contain a description of algorithms for detecting possible discrepancies, as well as recommendations for self-verification of the submitted information.

The State Revenue Committee recommends that taxpayers verify the data and, if necessary, independently eliminate the identified inconsistencies.

Please note that the next step in the automated mode will be to generate notifications of violations identified by the results of desk control.

We recommend that you check the received notifications in the Taxpayer's Office in a timely manner and take the necessary measures.

Source : https://www.gov.kz/memleket/entities/kgd-karaganda/press/news/details/1243912?lang=ru