This year, as part of preventive measures aimed at minimizing tax risks, push notifications have been sent to taxpayers (tax agents) through the Taxpayer's Cabinet in the following areas for the relevant reporting period:

• to VAT-registered taxpayers – regarding the understatement of the amount of VAT on sales (Form 300.00);
• to VAT-registered taxpayers – regarding the overstatement of the amount of input VAT claimed for offset (Form 300.00).

These notifications contain a description of the algorithm used to identify discrepancies, as well as recommendations for taxpayers to independently verify the relevant information. Taxpayers are advised to reconcile their data and eliminate any identified discrepancies.

Subsequently, desk audit notifications on identified violations are generated automatically and sent to taxpayers' personal accounts in the Taxpayer's Cabinet.

Based on the results for the fourth quarter of 2025, taxpayers in the East Kazakhstan Region additionally assessed VAT totaling KZT 1.0 billion in response to desk audit notifications, of which KZT 437.0 million was paid through payment orders.

Failure to comply with a desk audit notification entitles the tax authority to initiate a tax audit regarding the discrepancies identified during the desk audit.

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1257744?lang=ru