The Department of State Revenue for the Pavlodar region informs that in September 2026, the taxpayers of the region will receive notifications from the desk control on the facts of underestimation of the amount of VAT in tax reporting.
Notifications are generated automatically by comparing the data of electronic invoices (ESF) and the declaration on the form 300.00.
A notification is generated if the supplier of the taxpayer who has filed a claim for a refund of the excess VAT has revealed an underestimation of the VAT amount for goods, works or services sold.
The deadline for the execution of the notification is 30 business days from the day following the day of its delivery.
Upon receipt of the notification, the taxpayer must:
- in case of agreement with violations, submit additional tax reports on the form 300.00;
- in case of disagreement, send a written explanation with supporting documents and justification for the absence of violations.
Taxpayers are advised to compare the ESF data in advance with the indicators of the declaration of f. 300.00 and regularly check their personal account (ESF IP notifications, Taxpayer's Office).
In case of non-elimination of violations within the prescribed period, the state revenue authorities have the right to appoint a tax audit in accordance with the Tax Code of the Republic of Kazakhstan.

Department of Explanatory Work and Contact Center
State Duma of the Pavlodar region

Source : https://www.gov.kz/memleket/entities/kgd-pavlodar/press/news/details/1293003?lang=ru