On taxes and other obligatory payments to the budget (Tax Code)

Article 120-1. Restriction of the issuance of electronic invoices in the information system of electronic invoices

1. The tax authorities for violations with a high risk degree, shall restrict the issuance of electronic invoices in the information system of electronic invoices in case of non-execution within the established time and (or) recognition of the notice of elimination of violations identified by the tax authorities based on the in-house audit results as unfulfilled.

2. Restriction of electronic invoicing in the information system of electronic invoices shall be made within one business day after the date of non-fulfillment within the established term and (or) recognition of the notice of elimination of violations identified by tax authorities in the in-house audit as unfulfilled, for violations with a high degree of risk, on the basis of the decision on restricting the issuance of electronic invoices, issued in the manner and in the form established by the authorized body.

3. The decision to restrict the electronic invoicing shall be sent within one working day following the date of the decision referred to in paragraph 2 of this article, electronically to the information system of electronic invoices, web application, user's personal account on the e-government web- portal.

4. The tax authorities shall cancel the restriction on electronic invoicing in the information system of electronic invoices within one business day from the date of execution of the notice on elimination of violations identified by the tax authorities in the in-house audit, for violations with a high degree of risk, by issuing a decision on cancellation of the restriction in the manner and in the form established by the authorized body.

5. An appeal by a taxpayer of the decision to restrict the issuance of electronic invoices shall not suspend its action.

Footnote. Chapter 13 is supplemented by Article 120-1 by the Law of the Republic of Kazakhstan dated 21.12.2022 No. 165-VII (shall be enforced from 01.01.2023).

Chapter 14. ENFORCED TAX DEBT COLLECTION ACTIONS