Desktop audit—an audit conducted by tax authorities based on the review and analysis of tax returns filed by the taxpayer.
Violations identified as a result of desk audits (after the issuance of the ESF), for the purpose of determiningwhether a transaction actually took place, are classified ashigh-risk violations.
1. The actions a taxpayer should take ifthey disagreewith the violations listed in the notice depend on the level of risk associated with those violations:
— In the case ofhigh-riskviolations,failure to comply with the notice will result in restrictions on the ESF statement.
— For violationsinvolving a moderate level of risk, a notification will be issued (previously, a notice was issued).
— Forlow-risk violations, a notice is issued (these did not exist before).
2. Ifyou agree withthe violations specified in the notice,
The taxpayer corrects them by revoking, amending, or supplementing them
ESF.
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