In accordance with Article 82 of the Tax Code of the Republic of Kazakhstan, the tax authorities send information and warning notices to taxpayers. Their main purpose is to inform the taxpayer in a timely manner about tax obligations, identified inconsistencies or the need to perform certain actions, providing an opportunity to eliminate violations on their own or provide appropriate explanations.

Such notifications include:
about the amount of the calculated property tax;
the amount of taxes and (or) payments calculated by the tax authority;
about the accrued fee for the negative impact on the environment;
Discrepancies identified by the results of desk control;
the need to confirm the actual completion of turnover in the sale of goods, performance of works and provision of services;
about the need for registration with the tax authority;
, the amount of excess VAT, confirmed for refund in a simplified manner;
on receiving an application for the import of goods and payment of indirect taxes.

, Deadline for notification execution

The total period for the execution of information and warning notices is 30 working days following the day of their delivery, unless otherwise provided by tax legislation.

An exception is a notification confirming the actual completion of turnover for the sale of goods, performance of works and provision of services, which must be executed within 10 working days from the date of delivery.

At the same time, the notification of the excess amount of VAT, confirmed for refund in a simplified manner, as well as the notification of receipt of an application for the import of goods and payment of indirect taxes do not have a deadline, since they are informational in nature.

Timely review of notifications and their execution helps to avoid the occurrence of tax arrears, the application of tax administration measures and possible disputes with tax authorities.

Source : https://www.gov.kz/memleket/entities/kgd-karaganda/press/news/details/1249912?lang=ru