Why is this important
Changes in the rules for remote marking inspections simultaneously affect the control of goods turnover and business operating conditions: the burden on companies and the speed of government response to violations depend on how the procedure is structured. Focusing on on-site inspections means transitioning to more “office” administration, where marking data and recording violations in the system become key.
What happened
- The Legislative Chamber of the Oliy Majlis adopted a draft law aimed at improving the effectiveness of digital marking in the first reading.
- Amendments to the Tax Code propose to clarify the concept of “remote tax audit” and simplify the procedure for its conduct.
- The draft law provides that after two warnings regarding violations of marking rules, tax authorities will be able to conduct remote inspections without visiting the taxpayer.
Numbers and facts
- During the review of the draft law, it was noted that instances of selling low-quality or counterfeit products without marking are being identified.
- Violations, as discussed in parliament, are also recorded in the segments of alcohol, tobacco, medicines, soft drinks, and other goods.
- According to the deputies, the draft law provides for modern approaches to tax control and preventive mechanisms, and on-site inspections should reduce interference in business activities and accelerate decision-making.
Context
- For companies working with marked goods, a clearer link “warnings → remote inspection” is introduced, and the risk of control actions will depend on the accumulated violations in the marking system.
- For tax authorities, this means strengthening control tools without outreach, which allows for faster response to repeated violations.
- For markets with a high level of counterfeiting, the emphasis on remote checks should increase the detectability of labeling bypass schemes, while the practical burden on businesses will be determined by how the procedure will be simplified and which data will be the basis for checks.