Illustration: AI
In Kazakhstan, outgoing transactions on bank accounts may be suspended if you fail to respond to a desk audit notice within 30 working days. To avoid a freeze, you must file supplementary tax returns and pay the taxes due or explain the discrepancies, the State Revenue Committee (SRC) reminded taxpayers (kursiv.media). You can check the notice and submit a response through your online taxpayer account.
Why the tax authority sends a notice
During a desk audit, the tax authority compares bank data with tax returns. The SRC’s guidance concerns payments received through payment terminals and mobile transfers.
If the figures do not match, the taxpayer receives a notice. The audit itself does not mean outgoing transactions on the account will be suspended.
How long you have to respond
You have 30 working days from the date the notice is delivered to your online taxpayer account. The clock starts on delivery.
The SRC said notices were sent in September. If no response is received within the deadline, outgoing transactions on the accounts are suspended.
How to respond to a notice
The SRC listed two ways to comply with a notice. You only need to choose one:
- file supplementary tax returns and pay the taxes due;
- submit an explanation of the discrepancies.
An explanation is therefore a valid response in its own right. Supplementary tax returns are required if you choose the first option.
How to lift an account freeze
According to the SRC’s guidance, once you respond to the notice, the suspension is lifted and the accounts can be used again. You can submit your response through your online taxpayer account.
In simple terms
If you receive a notice, check its delivery date and the discrepancies listed. Then choose how to respond and submit your response within 30 working days. If outgoing transactions have already been suspended, you need to respond to the notice to lift the freeze.
