Chamber control - control exercised by the tax authorities on the basis of examination and analysis of tax returns submitted by a taxpayer.
Violations detected as a result of cameral control (after the issuance of the ESF), in order to establish the actual turnover, are classified as high-risk violations.
1. The actions of a taxpayer in the event of disagreement with violations specified in a notification depend on the degree of their risk:
- For high-risk violations , failure to comply with the notice will result in a restriction on the issuance of an ESF.
- For medium risk violations, a notice will be issued (used to be a notice).
- For low-risk violations, a notification is issued (there used to be none).
2. In case of agreement with the violations specified in the notification,
the taxpayer eliminates them by withdrawing, correcting or supplementing them
ESF.
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