--- title: "Appeal to Taxpayers and Foreign Economic Activity Participants: What to Check" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-10-13 canonical: https://buhgpt.kz/suraqtar/obrashchenie-k-nalogoplatelshchikam-i-uchastnikam-ved-cht-en source: BuhGPT --- # Appeal to Taxpayers and Foreign Economic Activity Participants: What to Check > **TL;DR:** What Has Been Published The State Revenue Committee has addressed taxpayers and foreign economic activity participants. The available announcement does not describe any specific change, new deadline, obligation, or procedure. Therefore, the appeal itself should not be regarded --- What Has Been Published The State Revenue Committee has addressed taxpayers and foreign economic activity participants. The available announcement does not describe any specific change, new deadline, obligation, or procedure. Therefore, the appeal itself should not be regarded as sufficient grounds for adjusting tax reporting, making payments, or changing the documentation of foreign trade transactions. For an accountant or foreign economic activity specialist, such an announcement is a reason to check the official primary source and determine whether a clarification, attachment, or additional news item has been published. Until the full text is obtained, no conclusions should be drawn as to which companies are affected or whether they are required to take any action. Who the Appeal Concerns Two broad groups are named as addressees: taxpayers and foreign economic activity participants. However, the available information does not make it possible to determine whether the announcement applies to all organizations and individual entrepreneurs or only to a particular category—for example, importers, exporters, VAT payers, or large taxpayers. The scope of obligations must be determined from the full official document. Tax reporting may include declarations, calculations, and an application for the importation of goods and payment of indirect taxes. It is divided into initial, regular, supplementary, notification-based, and liquidation reporting. The choice of form depends not on a general appeal from the authority but on the specific business circumstances and legislative requirements. If an organization engages in foreign economic activity, the announcement should preferably be forwarded not only to the accounting department but also to employees responsible for contracts, imports, exports, customs clearance, and settlements with non-residents. This will help compare any potential clarification from the SRC with the company’s current transactions. What an Accountant and Foreign Economic Activity Participant Should Check Until the full text of the announcement becomes available, it is advisable to conduct the following safe internal checks: - find the publication on the SRC’s official website and make sure that the title, date, and content relate to the same announcement; - check for attachments, files, a continuation of the news item, or a link to a regulatory legal act; - determine the intended recipients and the period to which the clarification relates; - compare the information with the company’s transactions, submitted reporting, and received notifications; - save the official text or a link to it in the internal working documentation; - do not change tax calculations solely on the basis of the appeal’s title. If the full announcement states that previously submitted reporting must be corrected, the accountant should first determine the appropriate type of reporting. In particular, supplementary reporting is intended for making amendments or additions to previously submitted data, while notification-based reporting is submitted for the period for which the tax authority issued the relevant decision. For VAT transactions, it is important to check separately whether the clarification affects the declaration or its appendices. For example, form 300.05 is used to provide a detailed record of adjustments to taxable and exempt turnover, as well as VAT credited. Such an appendix should be completed only where the prescribed grounds and reportable data exist. How to Proceed Once the Content Has Been Clarified When the full official text becomes available, identify four elements in it: the addressees, the required action, the reporting or operational period, and the deadline for compliance. Then appoint a responsible employee and document the result of the review. If the publication is informational, it is sufficient to communicate it to the employees concerned. If it concerns reporting, a notification, or an application, the procedure should be checked against the applicable rules and information system data. If the wording is unclear, it is safer to request clarification from the state revenue authority or a specialized consultant rather than independently assuming what the requirement means. Frequently Asked Questions Is it necessary to submit tax reporting urgently after such an appeal? — The available announcement does not indicate such an obligation. The full official text must first be obtained and checked to see whether it specifies the reporting form, addressees, and deadline. Can a previously submitted declaration be corrected on the basis of a news headline? — No, a headline alone is insufficient. Changes are made to reporting only where there are specific grounds and verified data. Does the appeal apply to all foreign economic activity participants? — This cannot be determined from the available information. The intended recipients must be expressly specified in the full announcement or a related document. What should be done if the link to the full publication is unavailable? — The announcement should be found by its title and date on the SRC’s official website, or clarification should be requested from the state revenue authority. Sources - Dear taxpayers and foreign economic activity participants! - Article 114. Tax reporting and types of tax reporting - Instructions for completing form 300.05 --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_