Desk control notice in Kazakhstan: how to execute, respond or appeal

What desk control is and how it differs from an audit

Desk control is control carried out by tax authorities on the basis of studying and analysing tax reporting, information from authorised state bodies and other sources of information on the taxpayer's activities, without visiting the taxpayer (art. 136(1) of the НК РК).

The mechanism is simple: the tax authority cross-references the data of your reporting with information from state bodies and other sources (art. 137(1) of the НК РК). Control is conducted for a period within the limitation period after expiry of the deadline for submission of the tax return (art. 137(2) of the НК РК).

A key difference from a tax audit: the purpose of desk control is to give the taxpayer the right to remedy breaches independently (art. 136(2) of the НК РК). Desk control is not a punishment but an opportunity to correct things before an audit. But if this opportunity is ignored, the consequences are serious.

Desk control notice: what it is and how it is served

When breaches are identified the tax authority sends a notice to remedy breaches identified by desk control (art. 137(2) of the НК РК). This is a mandatory document (art. 82(2) of the НК РК) — not a recommendation but a requirement.

Methods of service (art. 51 of the НК РК):

In person under signature or by post by registered letter with acknowledgement of receipt (art. 51(1) of the НК РК).

Electronically through the "taxpayer's cabinet" or the eGov portal (art. 51(2) of the НК РК). The document is considered served from the date of delivery to the personal cabinet.

The date of service is the starting point for all deadlines. Record it: from this date 30 working days for execution are counted.

Two ways: agreement or written response

30 working days from the day following the day of service are allotted for execution of the notice (art. 137(4) of the НК РК). The taxpayer has two options:

Option 1: agreement — remedying the breaches

If you agree with the conclusions of control, remedy the breaches: submit an additional tax return and/or pay taxes (sub-clause 1) of art. 137(4) of the НК РК). After this the notice is considered executed.

Option 2: disagreement — submitting a written response

If you do not agree with the breaches, submit a written response on the reasons for their absence (sub-clause 2) of art. 137(4) of the НК РК). A response is not a formal reply but a reasoned position with documents.

Mandatory details of the response (art. 137(5) of the НК РК): IIN/BIN of the taxpayer; notice number; reasons for disagreement; signature. Supporting documents must be attached to the response.

Which documents to attach depends on the substance of the claims: contracts, acts of work performed, delivery notes, payment orders, bank statements, invoices, export declarations, correspondence with counterparties — everything that confirms your position.

The response is filed through the taxpayer's cabinet, the eGov portal or on paper. Keep confirmation of dispatch — the filing date is critical.

When a response cannot be filed

There is a restriction: a response cannot be filed instead of remedying a breach if it concerns transactions with persons recognised as sham enterprises, or transactions recognised by a court as concluded without actual performance of work, provision of services or shipment of goods (art. 137(6) of the НК РК). In such cases the only route is to remedy the breach.

What happens after the response is filed

The tax authority considers the response and takes one of the decisions: to accept the response (the notice is considered executed) or to reject it and deem the notice "not executed".

Before issuing the "non-execution" decision the tax authority is obliged to conduct a hearing — to give the taxpayer the opportunity to express a position on the preliminary decision no later than 3 working days before adoption of the act (art. 73(1) of the АППК). The deadline for filing objections to the preliminary decision is 2 working days from the day of its receipt (art. 73(3) of the АППК).

The decision deeming the notice "not executed" is a burdensome administrative act: it imposes an obligation and worsens the taxpayer's position (art. 4(3) of the АППК). Therefore the hearing rule applies. Court practice on this issue is still developing, but the general rules of the АППК are unambiguous.

Consequences of non-execution: blocking of accounts, e-invoices and an audit

If the notice is deemed not executed, the tax authority applies measures within 1 working day (art. 137(9) of the НК РК):

Blocking of bank accounts — suspension of outgoing operations (sub-clause 2) of art. 137(9) of the НК РК; sub-clause 4) of art. 86(2) of the НК РК).

Suspension of e-invoice (ЭСФ) issuance — blocking of electronic invoices (sub-clause 3) of art. 137(9) of the НК РК; sub-clause 15) of art. 88(1) of the НК РК).

Thematic tax audit — the tax authority is entitled to appoint an audit on breaches not remedied under desk control (art. 137(10) of the НК РК; sub-clause 24) of art. 156(2) of the НК РК).

Bottom line: non-execution of the notice is not just a fine. It is paralysis of business: no settlements, no e-invoices, plus a full audit on the way.

Key deadlines: summary table

How to appeal a desk control notice

A desk control notice is a burdensome administrative act (art. 4(3) of the АППК; clause 21 of Normative Ruling No. 2 of the Supreme Court of the RK of 09.04.2026). It can be appealed if procedural breaches have been committed.

Mandatory pre-trial procedure

In contrast to a notice on tax audit results, for a desk control notice the pre-trial procedure is mandatory. Application to the court is permitted only after appeal to the higher body (art. 91(5) of the АППК; clause 14 of Normative Ruling No. 2 of the Supreme Court of the RK of 09.04.2026). If the pre-trial procedure has not been observed, the court will return the claim.

Complaint to the higher body

The complaint is filed no later than 3 months from the day when the taxpayer became aware of the issuance of the notice (art. 92(1) of the АППК). Consideration period — 30 working days from the day of registration of the complaint (art. 195 of the НК РК).

Court claim

After receiving the decision on the complaint (or if the decision has not been issued on time), the claim is filed in the СМАС within 1 month from the day of service of the decision on the complaint (art. 136(1) of the АППК). If the higher body did not respond within 30 working days, this is treated as refusal — the one-month deadline for the claim begins to run from the moment the consideration deadline expires (clause 16 of Normative Ruling No. 2 of the Supreme Court of the RK of 09.04.2026).

What the court considers: only procedure, not substance

A point of principle that distinguishes appeal of a desk control notice from appeal of a notice on tax audit results. The court and the higher body consider the complaint (claim) only in the part of procedural breaches. A dispute on the merits of the assessments is not conducted.

The reason: substantive consideration would prejudge the future thematic audit, which is appointed precisely to verify the breaches indicated in the desk control notice (art. 137(10) of the НК РК).

Which procedural breaches may become grounds for reversal:

Improper service. The notice has not been served in person, has not been sent by registered mail and has not been delivered to the taxpayer's cabinet — meaning the deadline for execution has not begun to run (art. 51 of the НК РК).

Breach of deadlines. Control was conducted for a period going beyond the limitation period (art. 137(2) of the НК РК).

Signed by an improper person. The notice was signed by an official who does not have authority.

Hearing not conducted. Before issuing the "non-execution" decision the tax authority did not give the opportunity to express a position (art. 73(1) of the АППК). Breach of the hearing procedure may serve as grounds for reversing a burdensome act. It should be noted that court practice in this part has not yet been formed, however the general rules of the АППК are applicable.

Formal defects of the notice. Absence of mandatory details, references to specific breaches, calculations or supporting documents in the description of breaches.

Does appeal suspend execution of the notice

As a general rule of the АППК, filing a complaint suspends execution of the administrative act (art. 96(1) of the АППК), except for cases of protection of state and public interests. This means that when a complaint on a desk control notice is filed with the higher body, execution of the notice is suspended for the period of consideration of the complaint.

Similarly when a court claim is filed: operation of the contested act is suspended for the period of court proceedings. If necessary, file a motion for interim measures together with the claim — a prohibition on blocking accounts and e-invoices.

Action algorithm: from receipt of the notice to the result

Step 1. Record the date of service

Check the taxpayer's cabinet — the notice is considered served from the date of delivery. From this day 30 working days are counted.

Step 2. Assess the substance of the claims

Read the description of breaches. If you agree — remedy: file an additional return, pay the taxes. If you disagree — prepare a response.

Step 3. Prepare and file a response

Specify all mandatory details (art. 137(5) of the НК РК), attach supporting documents. File through the taxpayer's cabinet or on paper. Keep confirmation of dispatch.

Step 4. Check the procedure for breaches

In parallel assess: was the notice properly served, who signed it, were the deadlines breached, was a hearing conducted before the "non-execution" decision. Procedural breaches are grounds for reversal.

Step 5. In case of "non-execution" — appeal

File a complaint with the higher body (up to 3 months, art. 92(1) of the АППК). If the decision does not satisfy you — claim in the СМАС (1 month, art. 136(1) of the АППК). Pre-trial procedure is mandatory.

Step 6. Monitor the result

If the notice is reversed — blocking of accounts and e-invoices is lifted, a thematic audit on these grounds is not appointed. If refused — assess the prospects of court appeal with a lawyer.

Bottom line

A desk control notice is not a reason to panic but a reason to act quickly. 30 working days to react, two options (remedy or response), the possibility of appeal on procedural grounds. The main thing is not to ignore: blocking of accounts and e-invoices follows 1 working day after the deadline is missed, and behind it — a thematic audit.

If you have received a desk control notice and are not sure how to act, book a consultation. We will assess the notice for procedural breaches, prepare a response or complaint and protect your business from unfounded sanctions.

Authors

Alibayev Yerkebulan

Director

Khassanov Yerbolat

Managing partner