Underestimation of sales amounts, overestimation of purchase of goods, works and services under VAT and underestimation of income under CIT

Underestimation of sales amounts, overestimation of purchase of goods, works and services under VAT and underestimation of income under CIT

24.08.2026 21:08:09 207

The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan informs that in July 2026, notifications of desk control were launched to identify understatement of the VAT amount for sold goods, works, services in value added tax returns (form 300.00) for the 1st quarter of 2026 and understatement of income under CPN (form 100.00) for 2025.

      Notifications are formed on the basis of comparison of data, electronic invoices, cash registers, information received within the framework of currency control, information on subsidies received, and tax reporting.

     For the execution of the notice, the taxpayer is given thirty working days (or about 45 calendar days).

     If you agree with the violation, you need to submit additional tax statements, and if you disagree, an explanation of the absence of violations.

     The Committee calls on taxpayers to timely comply with the requirements of office control notifications.

     We remind you that in accordance with the norms of the Tax Code of the Republic of Kazakhstan, in case of failure to eliminate the identified violations upon notification, the tax authorities have the right to conduct a tax audit.

Source : https://www.gov.kz/memleket/entities/kgd-akmola/press/news/details/1279280?lang=ru