Desk Audit for Form 300.00: What Businesses Need to Know - FCHAIN

Desk Audit for Form 300.00: What Businesses Need to Know

 

In March–April 2026, the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan began mass distribution of desk audit notifications related to VAT declarations (Form 300.00). The basis for these notifications was discrepancies between electronic invoices, cash register receipts, and tax reporting data.

Today, the SRC system automatically compares data almost in real time, meaning that any inconsistencies quickly attract the attention of tax authorities.

 

Why Businesses Receive Notifications

The most common reasons for notifications include:

• ~ understatement of sales of goods, works, and services;
• ~ incomplete reflection of VAT payable;
• ~ overstatement of VAT credited;
• ~ discrepancies between ESF data, cash register receipts, and Form 300.00 declarations.

In practice, the tax authority verifies whether the following data matches:

• ~ issued E-invoices;
• ~ cash register receipts;
• ~ turnover reflected in tax reports;
• ~ VAT payable and VAT credited amounts.

Even technical mistakes, delayed document reflection, or incorrect accounting may lead to notifications.

 

How Much Time Is Given to Respond?

The deadline for responding to a notification is 30 working days, which is approximately 45 calendar days from the date of receipt.

Ignoring the notification is not recommended. If no response is provided within the deadline, the tax authority may:

1. apply enforcement measures;
2. restrict bank account transactions;
3. initiate an unscheduled tax audit.

 

What to Do After Receiving a Notification

Businesses have two possible options.

1. If You Agree with the Discrepancies

It is necessary to:

• * submit an additional tax declaration;
• * correct Form 300.00;
• * pay the additional tax and penalties if applicable.

The sooner corrections are made, the lower the risk of further claims from the tax authorities.

2. If You Disagree

You may submit a written explanation with supporting documents proving the absence of violations.

Supporting documents may include:

• * primary accounting documents;
• * contracts;
• * completion certificates;
• * bank statements;
• * corrected electronic invoices;
• * internal accounting reconciliations.

It is important to understand that a properly prepared explanation may serve as grounds for closing the desk audit without additional measures.

 

Why It Is Important for Businesses to Regularly Reconcile Data

In 2026, tax control automation has significantly strengthened. The State Revenue Committee quickly identifies discrepancies between electronic invoices, cash register systems, and tax reporting data. Today, any inconsistencies or mistakes can be detected automatically within a short period of time.

The most common issues identified by tax authorities include:

1. VAT discrepancies;
2. errors in turnover reporting;
3. inconsistencies between cash registers and E-invoice;
4. incorrect VAT credit claims.

To minimize tax risks and avoid desk audit notifications, companies are advised to regularly reconcile accounting and tax data. It is important to verify the consistency between E-invoice and accounting records, review turnover reflected through cash registers, and analyze Form 300.00 before submission.

 

Accounting and Tax Services from FChain

FChain provides professional accounting and tax services for businesses in Kazakhstan.

We support entrepreneurs build transparent and accurate accounting systems, respond promptly to tax authority requirements, and confidently pass tax audits.

Our services include:

• ~ full accounting and tax support in compliance with current legislation;
• ~ timely preparation and submission of tax reports without the risk of penalties or additional tax assessments;
• ~ accurate tax calculation, including VAT, considering the latest legislative changes.

FChain specialists support businesses in minimizing tax risks, preventing reporting errors, and allowing companies to focus on business growth.

 

Verification of a counterparty’s tax regime has become mandatory

Prepared by: Moldir Mukhtar

Business Development Specialist

FChain Kazakhstan

📩 almaty@f-chain.com
📱 WhatsApp: +7 771 214 1820