According to RoK Tax code, the in-house control notice shall be fulfilled by using two methods: submission of tax reporting or an explanation.
In 2013, it became possible for the taxpayers to fulfill the Notices on elimination of violations identified by automated in-house control not only by submitting an additional tax reporting form on the notice (hereinafter – ATRF), but also by submitting an electronic explanation.
– in respect of violations stated in the Notice, acknowledged by the taxpayer, ATRF can be generated in TPC (taxpayer cabinet), in particular, in the web-application press the button “Create an additional TRF on the Notice”, then a draft of the corresponding ATRF will be generated in the TPC journal of forms, at that, information concerning the Notice (registration number and date) will be pre-printed on the form’s margins. However, it should be taken into account that ATRF attachments should contain maximum 500 lines; otherwise, IS SONO (Tax Report Processing System) application should be used to present larger TRF;
– in respect of violations stated in the Notice, which are denied by the taxpayer on reasonable basis, an explanation may be created in TPC with specification of circumstances serving a basis for non-acknowledgement of identified violations, in particular, press the button “Create an explanation”. Then a template of the electronic explanation becomes available. At that, if the taxpayer refers to any supporting documents in the explanation (other than TRF), scanned copies of such documents should be attached to the explanation. Also, there is a limitation on the size of attached files. In the event that the size of forwarded files exceeds 10 Mb, the files should be split and forwarded in a number of separate messages, i.e, as an additional explanation. The number of files sent per violation is not limited.
Should any difficulties arise when receiving the Notice in TPC, or when fulfilling it electronically, the taxpayer may appeal to:
– TPC reference information;
– tax authority at the place of registration;
– TC MF RK customer service, e-mail – sonoSD@mgd.kz;
– or post a message on the Forum of TC MF RK (http://forum.salyk.kz ). Furthermore, there is an electronic address kk@mgd.kz, to which all questions related to automated in-house control issues could be sent.
Information on introducing amendments and additions to the TPC Web-application is also available on the official web site of TC MF RK and are described in detail in reference materials which can be accessed by clicking the “Question” icon on each page of TPC Web-application.
Source: Electronic message from the Almaty Tax department
Страны-участницы Кишиневской Конвенции: Азербайджанская Республика, Республика Армения, Республика Беларусь, Грузия, Республика Казахстан, Республика Молдова, Российская Федерация, Республика Таджикистан, Туркменистан, Республика Узбекистан, Кыргызская Республика, Украина.
