Article 137. The procedure for conducting and results of desk control of the Tax Code of the Republic of Kazakhstan

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 1. Desk control is carried out by comparing the data contained in:

 1) information available from the tax authorities, including tax forms;

 2) information from other authorized state bodies on taxable objects and (or) objects related to taxation;

 3) information about the activities of the taxpayer (tax agent) obtained from various sources of information.

 2. Desk control is carried out by the tax authority for the relevant tax period after the expiration of the deadline for submitting tax reports established by this Code.

 Desk control for the tax period is carried out during the limitation period for such period.

 3. If discrepancies are identified based on the results of desk monitoring, the taxpayer (tax agent), with the exception of the participant in horizontal monitoring, is notified of the discrepancies identified based on the results of desk monitoring (hereinafter, for the purposes of this article, the notification).

 4. The execution of the notification is recognized as:

 1) in case of agreement with the discrepancies indicated in the notification, the taxpayer (tax agent) shall eliminate the identified violations of the tax legislation of the Republic of Kazakhstan by:

 submission of tax reports on the notification for the tax period to which the identified discrepancies relate;

 payment of the amount of value-added tax to the budget, previously returned from the budget at the request of the taxpayer (tax agent) for the refund of value-added tax, as well as penalties for each day from the date of transfer to the taxpayer (tax agent) of such amounts until the day of payment;

 data reflection in a special mobile application and (or) payment of taxes and social payments – for taxpayers applying a special tax regime for the self-employed;

 the commission, in order to switch to the appropriate tax regime, of the actions provided for in Article 716 of this Code;

 2) in case of disagreement with the discrepancies indicated in the notification, the taxpayer (tax agent) submits to the tax authority that submitted the notification an explanation of the reasons for the discrepancies that do not entail violations of the tax legislation of the Republic of Kazakhstan (hereinafter, for the purposes of this article, an explanation), except for the cases provided for in the first part of paragraph 6 of this Article.

 In case of agreement with the discrepancies indicated in the notification regarding the execution, the elimination by the taxpayer (tax agent) of the identified discrepancies in part and the presentation of an explanation of the absence of discrepancies in the remaining part shall be recognized.

 5. The taxpayer's (tax agent's) explanation must contain:

 1) identification data of the taxpayer (tax agent) and the tax authority that submitted the notification;

 2) the number and date of the notification for which the explanation is submitted;

 3) the reasons for disagreement with the discrepancies indicated in the notification;

 4) date, signature;

 5) a list of documents confirming the validity of the disagreement with the notification (if any).

 The tax authorities are prohibited from requesting documents for the execution of the notification.

 6. It is prohibited to provide an explanation for the notification when attributing expenses to deductions when calculating corporate income tax and offsetting the amount of value-added tax on purchased goods, works, and services.:

 1) on the basis of an invoice and (or) other document, the action(s) on the extract of which have been recognized as having entered into force by a judicial act or a decision of the criminal prosecution authority to terminate a pre-trial investigation on non-rehabilitating grounds committed by a private business entity without actually performing work, rendering services, or shipping goods;

 2) for transactions declared invalid on the basis of a judicial act that has entered into legal force;

 3) for transactions performed without the actual performance of work, provision of services, shipment of goods with a taxpayer, the head and (or) founder (participant) of which is not involved in the registration (re-registration) and (or) implementation of financial and economic activities of such a legal entity, established by a judicial act that has entered into legal force;

 4) for transactions (operations) with legal entities and (or) individual entrepreneurs whose registration (re-registration) has been declared invalid on the basis of a judicial act that has entered into legal force.

 The effect of the first part of this paragraph does not apply to transactions (operations) for which the court has established the actual acquisition (receipt) of goods, works, and services by the taxpayer (tax agent).

 7. The deadline for the execution of the notification is suspended when filing a complaint with the court to confirm the actual acquisition (receipt) of goods, works, and services in the cases specified in subparagraphs 3) and 4) of paragraph 6 of this Article.

 A copy of the judicial act on the acceptance of the complaint for production is submitted by the taxpayer (tax agent) to the tax authority that submitted the notification.

 In this case, the suspension is valid for the period from the date of the issuance of the judicial act specified in part two of this paragraph until its entry into force.

 8. During the period of the tax audit, the taxpayer (tax agent) is not notified for the period under review, while the results of the desk control are subject to use during the ongoing tax audit.

 9. If the notification is not executed:

 1) access to the Internet resources and (or) the Internet site of a foreign company operating through an Internet site in the territory of the Republic of Kazakhstan is limited;

 2) spending operations on bank accounts of a taxpayer (tax agent) not specified in subparagraph 1) of this paragraph shall be suspended within one business day following the expiration date of the notice.;

 3) the issuance of the taxpayer's electronic invoices is suspended within one business day following the expiration date of the notification.

 The security methods provided for in the first part of this paragraph, unless otherwise established by the said part, shall be applied in the manner and within the time limits established by paragraph 4 of Chapter 5 of this Code.

 10. In order to confirm the accuracy of the reasons set out in the explanation, or in case of non-fulfillment of the notification within the time period established by this Code, the tax authority has the right to conduct a tax audit on discrepancies identified by the results of desk control.

The Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM.

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Republic of Kazakhstan

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From January 1, 2026, to invalidate the Code of the Republic of Kazakhstan dated December 25, 2017 "On Taxes and Other Mandatory payments to the Budget" (Tax Code) in connection with the entry into force of the Tax Code dated July 18, 2025 No. 214-VIII SAM.

Article 137. Risk criteria of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. Risk criteria are a set of criteria by which the degree (level) of risk is assessed.

The risk criteria and the procedure for applying the risk management system are determined by the tax authority and are confidential information that is not subject to disclosure (including to the taxpayer for whom the degree (level) of risk has been assessed), with the exception of the cases specified in paragraphs 2 and 3 of this Article.

2. The risk criteria and the procedure for applying the risk management system for the purposes of subparagraph 3) of paragraph 5 of Article 136 of this Code are determined by the authorized body.

3. In order to implement subitems 1) and 2) of paragraph 5 of Article 136 of this Code, along with confidential criteria, criteria that are not confidential information are applied. The risk criteria and the procedure for applying the risk management system according to such criteria are determined by the authorized body.

The footnote. Article 137 - as amended by the Law of the Republic of Kazakhstan dated 12/20/2021 No. 85-VII (effective from 01.01.2022); as amended by the Law of the Republic of Kazakhstan dated 12/21/2022 No. 165-VII (effective from 01.01.2023).

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