Comparative control is a measure carried out by the tax authority through the comparison of electronic invoices issued by a taxpayer with the following data:

-electronic invoices issued by the taxpayer's suppliers;

-tax reporting;

-information from other authorized government authorities regarding the taxpayer's activities, including information on taxable objects and/or objects related to taxation;

-information provided by second-tier banks on the taxpayer's bank accounts.

Comparative control is conducted by the tax authority to establish the actual occurrence of transactions involving the sale of goods and the provision of works and services.

Comparative control is performed with respect to electronic invoices issued within the statutory limitation period.

Source : https://www.gov.kz/memleket/entities/kgd-astana/press/news/details/1265703?lang=ru