In case of non-fulfillment of the notification based on the results of desk control, the security measures provided for by the tax legislation are applied.
In particular:
access to Internet resources and (or) an Internet site of a foreign company operating through an Internet site in the territory of the Republic of Kazakhstan is limited;
Expenditure transactions on bank accounts of a taxpayer (tax agent) not specified in the previous paragraph are suspended within one business day following the expiration date of the notification.;
The issuance of the taxpayer's electronic invoices is suspended within one business day following the expiration date of the notification.
These measures are applied in the manner and within the time limits established by the tax legislation of the Republic of Kazakhstan.
Besides,
The tax authority has the right to conduct a tax audit on discrepancies identified by the results of desk control:
▪️ to confirm the reliability of the reasons set out in the explanation;
▪️ in case of non-fulfillment of the notification within the prescribed period.
Important: during the tax audit period, no notification is provided to the taxpayer (tax agent) for the period under review. The results of the desk inspection are used during the ongoing tax audit.
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Source : https://www.gov.kz/memleket/entities/kgd-sko/press/news/details/1307330?lang=ru