The State Revenue Department for Almaty informs that, as part of preventive measures aimed at reducing tax risks, push notifications have been sent to the Taxpayer Cabinet of taxpayers (tax agents) for whom potential discrepancies were identified based on the analysis of tax reporting data.

The notifications were generated in the following areas:

• Potential understatement and/or unjustified application of exemptions from income tax withheld at source from non-residents’ income (Form 101.04) for the period 2023–2025;
• Potential unjustified application of provisions of international treaties regarding exemption from taxation or application of reduced tax rates on non-residents’ income (Form 101.04) for the period 2023–2025;
• Potential understatement and/or non-accrual of VAT when purchasing works and services from non-residents (Form 300.00, Appendix 5) for the period 2023–2025;
• Arithmetic errors in the completion of the VAT declaration that may result in the understatement of tax amounts (Form 300.00, Appendix 5) for the period 2023–2025.

The notifications contain information on the algorithms used to identify potential discrepancies, as well as recommendations for independently reviewing the submitted data.

The State Revenue Department for Almaty recommends that taxpayers reconcile their data and, if discrepancies are identified, take measures to correct them independently.

Please note that, at the next stage, notifications of violations identified through desk audit procedures will be generated automatically based on the results of tax control activities.

Source : https://www.gov.kz/memleket/entities/kgd-almaty/press/news/details/1245397?lang=ru