---
title: "Notifications of desk control on the facts of identified understatement of the VAT amount"
country: KZ
lang: en
author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti)
date: 2026-09-23
canonical: https://buhgpt.kz/suraqtar/uvedomleniya-kameralnogo-kontrolya-po-faktam-vyyavlennogo-en
source: BuhGPT
---

# Notifications of desk control on the facts of identified understatement of the VAT amount

> **TL;DR:** What Happened The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan reported that in September 2026 it plans to send in-house control notifications regarding identified understatements of the VAT amount reflected in tax reporting. This concerns s

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What Happened

The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan reported that in September 2026 it plans to send in-house control notifications regarding identified understatements of the VAT amount reflected in tax reporting. This concerns situations where reporting data indicates a possible understatement of value-added tax.

The notifications will be generated automatically. The basis for their preparation will be a comparison of information from electronic invoices (ESF) with tax reporting data under Form 300.00.

Who Is Affected by In-House Control

First of all, this information is relevant for taxpayers who submit VAT tax reporting and use electronic invoices in their activities. Comparing this data makes it possible to identify discrepancies between the information specified in the ESF and the indicators of Form 300.00.

The mere fact of receiving a notification means that a discrepancy requiring the taxpayer's attention has been identified in the tax reporting. To correctly assess the situation, it is necessary to check the primary documents, the information on electronic invoices, and the indicators of the submitted reporting.

What to Check After Receiving a Notification

After receiving a notification, it is advisable to consistently compare the data that was used when preparing the reporting:

- electronic invoices reflected in information systems;

- indicators of tax reporting under Form 300.00;

- documents confirming the transactions carried out;

- information related to the calculation of the VAT amount.

If the discrepancy is related to a technical error, incomplete reflection of a transaction, or incorrect completion of the reporting, the cause of the discrepancy should be determined and correct information prepared. At the same time, it is important not to limit oneself only to checking the total amount: the error may arise from data on individual electronic invoices or differences in the periods when transactions were reflected.

If the reporting indicators correspond to the documents, the taxpayer should prepare supporting materials and act in the manner provided for the consideration of an in-house control notification. The specific actions depend on the content of the notification and the nature of the identified discrepancy.

How to Prepare in Advance

Organizations working with VAT should check the consistency of ESF data and Form 300.00 for the relevant reporting periods in advance. Such a check will help to detect discrepancies in a timely manner and clarify whether they are related to the execution of documents, the reflection of transactions, or the completion of tax reporting.

It is also useful to ensure the preservation of the documents on the basis of which VAT was calculated. During an internal review, the identified discrepancies and the results of their analysis should be recorded so that the responsible employees have a unified picture of each transaction.

The notifications are planned to be sent in September 2026. Therefore, taxpayers for whom VAT reporting is relevant should take this information into account during the current review of tax data.

Frequently Asked Questions

What is the basis for a notification? — A notification is generated based on identified understatements of the VAT amount reflected in tax reporting. For this purpose, ESF data and Form 300.00 are automatically compared.

How is a possible discrepancy determined? — Information from electronic invoices is compared with the indicators of tax reporting under Form 300.00. As a result of such a comparison, a data discrepancy may be identified.

Who should pay attention to this information? — Taxpayers who submit VAT reporting and use electronic invoices. It is especially important to check the consistency of ESF data and Form 300.00.

What should be checked first? — Electronic invoices, Form 300.00 indicators, and documents on the relevant transactions. It is necessary to establish the cause of the discrepancy and assess the correctness of the reflection of the VAT amount.

When is the sending of notifications planned? — The State Revenue Committee reported that the sending of notifications is planned for September 2026.

Sources

In-house control notifications regarding identified understatements of the VAT amount

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_BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_