ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of October 28, 2025 No. 633

About approval of form of the difference notice, the state revenues revealed by bodies by results of cameral control

According to Item 3 of Article 49, Item 1 of Article 82 and Item 3 of article 137 of the Tax Code of the Republic of Kazakhstan PRIKAZYVAYU:

1. Approve the enclosed form of the difference notice, the state revenues revealed by bodies by results of cameral control.

2. To provide to committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan after its official publication;

3) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1) and 2) of this Item.

3. This order becomes effective since January 1, 2026 and is subject to official publication.

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of October 28, 2025 No. 633

The difference notice, the state revenues revealed by bodies by results of cameral control

__________________________________________________________________________
            (name, code, address of body of state revenues)

According to Item 1 of Article 82 and Item 3 of article 137 of the Tax Code
The Republic of Kazakhstan (further – the Tax code) Notifies you
______________________________________________________________________________
(surname, name, middle name (if it is specified in the identity document))
_______________________________________________________________________________
    (individual identification number / business-identifikatsionny number
       (IIN/bin) about the discrepancies revealed "__" _________ 20 ____ years on tax
отчетности_____________________________________________________________________
                      (name and tax period of tax statements)

According to item 4 of article 137 of the Tax Code it is necessary for you
perform this notification within 30 (thirty) working days from the date of, the following
behind day of its delivery (obtaining).

1. Execution by the taxpayer (tax agent) of the notification
about the discrepancies revealed by results of cameral control is recognized:

1) in case of consent with the discrepancies specified in the notification – elimination
the taxpayer (tax agent) of the revealed violations of tax
legislations of the Republic of Kazakhstan in the way:

submissions of tax statements according to the notification for tax period,
to which the revealed discrepancies belong;

payments of the tax amount on value added in the budget which is earlier returned from
the budget upon the demand of the taxpayer (tax agent) about the tax refund
on value added, and also penalty fee per every day from the date of transfer
to the taxpayer (tax agent) of such amounts about day of payment;

reflections of data in special mobile application and (or) the tax discharges and
social payments – for the taxpayers applying special tax
the mode for self-employed;

making for the purpose of transition to the corresponding tax regime of actions,
stipulated in Article 716 Tax codes;

2) in case of disagreement with the discrepancies specified in the notification – representation
the taxpayer (tax agent) in body of state revenues,
provided the notification, explanations on the reasons of the discrepancies which are not attracting violation
tax legislation of the Republic of Kazakhstan, except as specified
provided by part one of Item 6 of article 137 of the Tax Code.

In case of consent with the discrepancies specified in the notification regarding execution
elimination by the taxpayer (tax agent) of the revealed discrepancies is recognized
in parts and submission of the explanation of lack of discrepancies in the rest.

2. Non-execution of this notification attracts at the scheduled time
suspension of account transactions according to bank accounts of the taxpayer,
suspension of the statement of electronic invoices access is also limited
to Internet resources and (or) the Internet platform of the foreign company performing
activities by means of the Internet platform in the territory of the Republic of Kazakhstan
according to Articles 86, 88 and 89 Tax codes.

According to Item 10 of article 137 of the Tax Code body of state
the income for confirmation of reliability of the reasons stated in the explanation or in case of
non-execution of the notification carries out tax audit on discrepancies in time,
revealed by results of cameral control.

According to Item 7 of article 137 of the Tax Code of the Republic of Kazakhstan, you
you have the right to appeal this notification judicially upon
confirmations of the actual acquisition (obtaining) of goods, works, services in cases,
provided by subitems 3) and 4) of Item 6 of article 137 of the Tax Code.

In case of submission of the claim in court completion date of the notification stops
for the period from the date of removal of court resolution about adoption of the claim to production
to the introduction of this court resolution in legal force.

For suspension of execution of the notification the taxpayer shall provide
in tax authority the copy of court resolution about adoption of the claim to production.

Appendix with the description of the revealed violations on _______ leaf(leaves).

Head (deputy manager) of state body
____________________________________________________________________
       (surname, name, middle name (in case of its availability)) (signature) the Locus sigilli

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info