The State Revenue Department of East Kazakhstan Region informs that, in accordance with Article 145 of the Tax Code of the Republic of Kazakhstan, during the monitoring of large taxpayers, the authorized body is entitled to require participants subject to such monitoring to submit:

      1) documents and written explanations confirming the correctness of tax calculation and timely payment (withholding and transfer) of taxes and payments to the budget;

      2) financial statements of the participant and its affiliated organizations.

The deadline for a participant subject to the monitoring of large taxpayers to fulfill such a request is fifteen working days following the day of delivery of the request.

In the event that violations or discrepancies are identified based on the results of the monitoring of large taxpayers, the authorized body shall issue to the participant a recommendation compiled upon the findings of such monitoring (hereinafter - the "recommendation" for the purposes of this paragraph) in order to enable the participant to eliminate the discovered violations or discrepancies independently.

A participant subject to the monitoring of large taxpayers shall, within fifteen working days following the day of receipt of the recommendation:

      1) eliminates identified violations and discrepancies – in case of agreement with the violations and discrepancies specified in the recommendation;

      2) provides an explanation of having violations and discrepancies (hereinafter - the explanation for the purposes of this paragraph) - in case of disagreement with the violations and discrepancies specified in the recommendation.

The authorized body holds a meeting with a participant subject to the monitoring of large taxpayers to substantiate violations and discrepancies, as well as the participant's arguments set out in the explanation of the recommendation.

In case of disagreement with the stated arguments of a participant subject to the monitoring of large taxpayers, the authorized body shall make a reasoned decision on the monitoring of large taxpayers (hereinafter – the reasoned decision for the purposes of this paragraph,) no later than thirty working days following the day of receipt of the explanation.

A reasoned decision shall be presented to a participant subject to the monitoring of large taxpayers within two working days following the day of its issuance.

The deadline for a participant subject to the monitoring of large taxpayers to execute a reasoned decision is five working days following the day of its delivery.

Failure to comply with a reasoned decision constitutes statutory grounds for the appointment of a tax audit

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1255375?lang=ru