Mandatory Tax Authority Notifications - FCHAIN

Mandatory Tax Authority Notifications

Doing business in Kazakhstan requires not only timely submission of tax reports and payment of taxes but also careful attention to notifications received from the state revenue authorities. Some of these notifications are mandatory and require compliance within the prescribed deadlines. Let us review which notifications are considered mandatory and what they mean for taxpayers.

 

1. Notification on Tax Audit Results

This notification is sent to the taxpayer no later than five working days after the delivery of the tax audit report.

It is issued when violations identified during the audit result in:

1. additional assessment of taxes and budget payments;
2. reduction of declared losses;
3. refusal or reduction of VAT refund amounts;
4. adjustment of corporate or individual income tax withheld at source from non-resident income.

Receiving such a notification requires prompt analysis of the identified violations and a decision on whether to accept or appeal the audit results.

 

2. Notification on the Results of Reviewing an Appeal Against Tax Audit Results

If a taxpayer files an appeal against the audit results, the tax authority may issue a notification on the outcome of the appeal review. This notification is issued no later than five working days after the decision is made if the original notification is partially revoked. The document confirms changes to previously assessed tax liabilities.

 

3. Notification on the Elimination of Violations of the Tax Legislation of the Republic of Kazakhstan

This is one of the most common types of notifications. The tax authority sends it within five working days after identifying violations of tax legislation. The notification may concern: errors in tax reporting, discrepancies in declarations, violations of Tax Code requirements, failure to provide required documents and explanations. It is important to eliminate the identified violations in a timely manner to avoid additional sanctions and inspections.

 

4. Notification on Amounts Assessed During Liquidation

This notification concerns organizations and entrepreneurs undergoing liquidation.

The document contains information on:

1. assessed taxes;
2. mandatory budget payments;
3. social contributions;
4. deadlines for fulfilling tax obligations.

The notification is sent no later than five working days after delivery of the liquidation tax audit report.

 

5. Notification Confirming the Taxpayer’s Presence or Absence at the Registered Address

Tax authorities conduct inspections to verify the actual location of a company or entrepreneur. If the taxpayer is absent from the registered address indicated in the registration records, the tax authority prepares an inspection report and sends the corresponding notification within one working day. Ignoring such a notification may result in restrictions on business activities and additional inspections.

 

6. Notification on Settlement of Tax Arrears

If a legal entity, individual entrepreneur, private practitioner, or permanent establishment of a non-resident has tax arrears exceeding the established threshold, the tax authority sends a notification requiring settlement of the debt. The notification is issued no later than five working days after the arrears arise. Failure to comply may lead to enforcement measures.

 

7. Notification on Confirmation of Accounts Receivable

If a taxpayer fails to settle tax arrears even after enforcement measures have been applied to bank accounts, the tax authority may contact the taxpayer’s debtors. In this case, a notification confirming accounts receivable is sent to the debtor no later than ten working days before collection measures are initiated. This mechanism allows the state to recover debts from amounts owed to the taxpayer by counterparties.

 

8. Notification on Settlement of Tax Arrears of Individuals

This notification is sent to individuals who have tax arrears unrelated to entrepreneurial activity or private practice. Upon receiving such a notification, it is recommended to verify the assessed amounts and settle the debt promptly to avoid penalties.

 

Why Is It Important to Respond to Tax Notifications on Time?

Ignoring mandatory notifications may lead to serious consequences:

1. penalties and fines;
2. freezing of bank accounts;
3. restrictions on financial transactions;
4. enforced debt collection;
5. additional tax audits.

Therefore, every business owner and company executive should regularly monitor the taxpayer’s online account and respond promptly to incoming notifications. Mandatory notifications are official requirements of the tax authorities of the Republic of Kazakhstan and must be fulfilled within the prescribed deadlines. Timely and appropriate action helps businesses avoid financial losses, legal disputes, and operational restrictions.

 

FChain — A Reliable Partner for Your Business

Have you received a notification from the tax authorities and are unsure how to respond? Do you have questions regarding tax audits, tax arrears, or compliance issues? FChain specialists provide professional support:

• ~ Analysis of notifications and risk assessment;
• ~ Preparation of responses and explanations for tax authorities;
• ~ Tax audit support;
• ~ Restoration of accounting and tax records;
• ~ Accurate preparation and submission of tax reports;
• ~ Representation of company interests in tax disputes.

 FChain is your trusted expert in accounting, taxation, HR and legal support in Kazakhstan. Contact us today and receive professional assistance for the confident growth of your business.

 

Tax Free in Kazakhstan New VAT Refund Rules

Prepared by: Moldir Mukhtar

Business Development Specialist

FChain Kazakhstan

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