The introduction of new digital solutions (electronic invoices, risk management systems) in tax administration has improved the system of monitoring and detection of risky transactions.
          Thus, as part of the monitoring of the ESF, a detailed analysis of the origin of goods, works and services is carried out for all transactions.
According to the results of the analysis, the state revenue authorities continue to take measures, including filing lawsuits in court to recognize the fictitiousness of transactions.

          Before filing a claim to the court, taxpayers are invited to the state revenue authorities, where, in the presence of representatives of NCE «Atameken», all the circumstances of the transactions are considered, and a decision is made on applying to the court.
          Since 2022, the courts have recognized the fictitiousness of 4.7 thousand transactions or 79% of the claims considered.

          In total, since 2022, taxes in the amount of 56.2 billion tenge have been collected on such transactions, of which 42.6 billion tenge according to the results of inspections.

         13.6 billion tenge was collected independently without verification, including 4.3 billion tenge according to the notifications of the desk control. We note that a number of taxpayers have independently paid taxes before the notification was sent or according to the hearing procedure before the appointment of the audit.

         In just 9 months of this year, various tax evasion schemes were revealed during inspections, as a result of which 125 billion tenge was collected to the budget, which is more than 20% of all administrative receipts (600 billion tenge).

         At the same time, taxpayers have complaints on this issue and a number of proposals that the state revenue bodies discuss on various platforms.

        In this regard, the methods of tax administration will be improved, taking into account the balance of interests of the state and business.