If discrepancies are identified, a notification of cameral control is sent to the taxpayer.

If the taxpayer agrees with the identified violations, they are obliged to eliminate them by:

1)submitting appropriate tax reports according to notification;

2)paying to the budget the amount of value-added tax previously refunded at the request of the taxpayer, as well as the accrued penalty for each day from the transfer date;

3)data is reflected in a special mobile application and/or taxes and social payments are paid by self-employed taxpayers;

4)performing actions to switch to the appropriate tax regime.

In case of disagreement with the identified discrepancies, the taxpayer may submit explanations to the tax authority substantiating the reasons for their occurrence, which do not entail violations of the tax legislation of the Republic of Kazakhstan. Partial agreement with the notification is also possible, when violations are eliminated only in the confirmed part, and explanations are provided for the remaining discrepancies.

When executing the notification, the tax authorities have no rights to request additional documents.

If the notification of the cameral control is not executed, restrictive measures may be applied, including:

1)suspension of spending operations on bank accounts.;

2)suspension of electronic invoice issuance;

3)restriction of access to certain Internet resources.

In order to verify the accuracy of the explanations provided or if  the notification isn't executed, the tax authority has the right to conduct a tax audit on discrepancies identified by the results of cameral control.

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1250175?lang=ru