Cameral Control

Cameral Control

Cameral control is a measure carried out by the tax authority based on the review and analysis of tax reporting forms, as well as other documents and information related to a taxpayer’s activities.

The purpose of cameral control is to provide taxpayers with the opportunity to independently fulfill their tax obligations regarding the calculation and payment of taxes and other mandatory payments to the budget.

Cameral control is conducted by comparing data contained in:

 information available to the tax authorities, including tax reporting forms;

 information on taxable objects and (or) objects related to taxation received from other authorized government agencies;

 information on the taxpayer’s activities obtained from various information sources.

 The tax authority conducts cameral control for the relevant tax period after the deadline established by the Tax Code for submitting tax returns has expired.

 If discrepancies are identified as a result of cameral control, the taxpayer (except for participants in horizontal monitoring) is issued a Notice of Discrepancies Identified through Cameral Control.

Failure to comply with the notice may result in the following measures:

 restriction of access to the internet resource and (or) online platform of a foreign company operating within the territory of the Republic of Kazakhstan through an online platform;

 suspension of debit transactions on the taxpayer’s bank accounts (except for the foreign companies referred to above) within one business day after the expiration of the compliance period specified in the notice;

 suspension of the taxpayer’s ability to issue electronic invoices (e-invoices) within one business day after the expiration of the compliance period specified in the notice.

Источник : https://www.gov.kz/memleket/entities/kgd-astana/press/news/details/1257277?lang=ru