What Happened
The Committee of State Revenues of the Ministry of Finance of the Republic of Kazakhstan reported discrepancies identified as a result of desk audits. These relate to the completeness of income reported by taxpayers who apply a special tax regime based on a simplified declaration for the second half of 2025.
To identify discrepancies, data from several sources were analyzed. The report mentioned electronic invoices, as well as information from second-tier banks, including data on POS terminals. Thus, the reason for the audit of indicators is the comparison of income reported in tax returns with data from electronic invoices (ESF) and bank information.
The mere existence of a discrepancy indicates that the figures from different sources do not match. The reason for such a mismatch should be established separately for the documents and operations of a specific taxpayer. This may require reconciling reports, electronic invoices, bank receipts, and primary accounting documents.
Who is Affected by the Desk Audit
The report concerns taxpayers who simultaneously meet two conditions:
- apply a special tax regime based on a simplified declaration;
- the completeness of income reported for the second half of 2025 is being analyzed.
Particular attention should be paid to operations for which electronic invoices (ESF) were issued or payments were made through POS terminals. It should be noted that amounts in bank data and information in the ESF system may relate to different economic situations. Therefore, it is not advisable to mechanically equate each receipt to income without verifying its purpose.
For example, during internal reconciliation, it is important to distinguish between payments for goods or services and other cash movements. However, the conclusion for each operation should be supported by the available documents. Similarly, it should be checked whether there is any double counting of the same sale, discrepancies in dates, or errors in issuing electronic invoices (ESF).
What to Check and How to Prepare
It is advisable to start by reconciling data for the entire period under review. For this, a separate table can be created by month to compare the figures from the simplified declaration, data from electronic invoices (ESF), receipts through POS terminals, and accounting or tax records.
The practical order of verification may be as follows:
1. Retrieve the submitted reports for the second half of 2025 and determine the amount of reported income.
2. Extract data on issued and received electronic invoices (ESF) for the same period.
3. Reconcile bank receipts, including operations through POS terminals, with primary documents.
4. Identify mismatched amounts and establish the purpose of each operation.
5. Check the dates of recognition of operations and exclude possible duplications.
6. Gather contracts, acts, invoices, receipts, bank statements, and other documents that explain the identified discrepancies.
If the taxpayer received a notification regarding the results of the desk audit, it is necessary to carefully review the period, amounts, and grounds for discrepancies indicated in it. Further actions and deadlines should be determined based on the content of the notification itself: specific deadlines are not provided in the original message.
If the reconciliation confirms an error in the reporting or documents, it is better to determine the procedure for correction considering the nature of the operation. If the discrepancy is explained by the specifics of the payment or accounting, it is important to prepare a coherent documentary justification. This should allow linking each disputed amount to a specific operation and show why the data from different systems differ.
Frequently Asked Questions
What period were the discrepancies identified for? — The report relates to the completeness of income reported for the second half of 2025.
What information was used during the desk audit? — The Committee of State Revenues indicated data from electronic invoices (ESF) and information from second-tier banks, including data on POS terminals.
Who does the report concern? — Taxpayers applying a special tax regime based on a simplified declaration.
Does a discrepancy automatically confirm an error? — A discrepancy indicates a mismatch of information from different sources. Its cause must be established through the reconciliation of reports, payments, and supporting documents.
What to do after receiving the notification? — Check the indicated operations and amounts, compare them with electronic invoices (ESF), bank data, and primary documents, and then act according to the order and deadlines specified in the notification.
Sources
On discrepancies identified as a result of the desk audit