{"id":1992,"date":"2025-10-20T11:05:46","date_gmt":"2025-10-20T06:05:46","guid":{"rendered":"https:\/\/salyk.net\/?page_id=1992"},"modified":"2026-10-25T16:06:12","modified_gmt":"2026-10-25T11:06:12","slug":"zashhita-pri-kameralnom-kontrole","status":"publish","type":"page","link":"https:\/\/salyk.net\/eng\/desk-audit-notice-response\/","title":{"rendered":"Desk Audit Notice Response"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"1992\" class=\"elementor elementor-1992\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-57f20ce3 e-con-full e-flex e-con e-parent\" data-id=\"57f20ce3\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-59737021 e-flex e-con-boxed e-con e-child\" data-id=\"59737021\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-70c51340 elementor-icon-list--layout-inline elementor-align-center elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"70c51340\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-inline-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Home<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Services<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-72670ae2 elementor-widget elementor-widget-heading\" data-id=\"72670ae2\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Responding to a Desk Audit Notice: Explanations and Protection from a Tax Audit<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6431a894 e-flex e-con-boxed e-con e-parent\" data-id=\"6431a894\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-5ff2f1ac e-con-full e-flex e-con e-child\" data-id=\"5ff2f1ac\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-699c71b0 elementor-widget elementor-widget-image\" data-id=\"699c71b0\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"623\" src=\"https:\/\/salyk.net\/wp-content\/uploads\/2026\/05\/4.-Otmena-nezakonnyh-predpisanij-chb-1024x798.png\" class=\"attachment-large size-large wp-image-2414\" alt=\"\" srcset=\"https:\/\/salyk.net\/wp-content\/uploads\/2026\/05\/4.-Otmena-nezakonnyh-predpisanij-chb-1024x798.png 1024w, https:\/\/salyk.net\/wp-content\/uploads\/2026\/05\/4.-Otmena-nezakonnyh-predpisanij-chb-300x234.png 300w, https:\/\/salyk.net\/wp-content\/uploads\/2026\/05\/4.-Otmena-nezakonnyh-predpisanij-chb-768x598.png 768w, https:\/\/salyk.net\/wp-content\/uploads\/2026\/05\/4.-Otmena-nezakonnyh-predpisanij-chb-15x12.png 15w, https:\/\/salyk.net\/wp-content\/uploads\/2026\/05\/4.-Otmena-nezakonnyh-predpisanij-chb.png 1421w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-63af489c elementor-widget elementor-widget-text-editor\" data-id=\"63af489c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Have you received a notice of discrepancies following a desk audit? You have 30 business days to respond. If you do not respond, the tax authority suspends debit transactions on your bank accounts and the issuance of electronic invoices, and an unconvincing explanation may lead to a tax audit. We check whether the discrepancies are justified, prepare a detailed explanation with references to the Tax Code and supporting documents, and follow it through until the tax authority accepts it. We work throughout Kazakhstan.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-25484759 e-flex e-con-boxed e-con e-child\" data-id=\"25484759\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-7ba208e8 e-con-full e-flex e-con e-child\" data-id=\"7ba208e8\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6c6ea9b2 elementor-widget elementor-widget-heading\" data-id=\"6c6ea9b2\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">WHEN DO YOU NEED OUR HELP?<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a3353ba elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"1a3353ba\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">You doubt that you can properly process the notice;<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">You lack sufficient human resources to fully process the notice;<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">You submitted an explanation on time, but the tax authority did not accept it and is\nassigning a tax inspection or has blocked e-invoice issuance;<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">You doubt that you correctly reflected operations in the VAT return and need to double-\ncheck your position;<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">When you actually purchased goods, works and services from a specific supplier, but the law prohibits submitting explanations regarding that supplier.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b4a71c5 elementor-widget elementor-widget-heading\" data-id=\"b4a71c5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">SUPPORT PROCESS (STEP BY STEP)<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-52ffd2a1 elementor-position-left elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"52ffd2a1\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img decoding=\"async\" width=\"1000\" height=\"1000\" src=\"https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/e.png\" class=\"elementor-animation-grow attachment-full size-full wp-image-2016\" alt=\"\" srcset=\"https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/e.png 1000w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/e-300x300.png 300w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/e-150x150.png 150w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/e-768x768.png 768w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/e-12x12.png 12w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure><div class=\"elementor-image-box-content\"><h4 class=\"elementor-image-box-title\">Express diagnostics<\/h4><p class=\"elementor-image-box-description\">Analysis of the notice and initial data.<\/p><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b47e86c elementor-position-left elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"6b47e86c\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img decoding=\"async\" width=\"1000\" height=\"1000\" src=\"https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/w.png\" class=\"elementor-animation-grow attachment-full size-full wp-image-2017\" alt=\"\" srcset=\"https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/w.png 1000w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/w-300x300.png 300w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/w-150x150.png 150w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/w-768x768.png 768w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/w-12x12.png 12w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure><div class=\"elementor-image-box-content\"><h4 class=\"elementor-image-box-title\">Action plan<\/h4><p class=\"elementor-image-box-description\">What we supplement, what we correct, what evidence we request from third parties.<\/p><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8bdf02d elementor-position-left elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"8bdf02d\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"1000\" src=\"https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/q.png\" class=\"elementor-animation-grow attachment-full size-full wp-image-2018\" alt=\"\" srcset=\"https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/q.png 1000w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/q-300x300.png 300w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/q-150x150.png 150w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/q-768x768.png 768w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/q-12x12.png 12w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure><div class=\"elementor-image-box-content\"><h4 class=\"elementor-image-box-title\">Preparation of explanations<\/h4><p class=\"elementor-image-box-description\">Legal position + economic justification of operations.<\/p><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-53e88a4 elementor-position-left elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"53e88a4\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"1000\" src=\"https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/r.png\" class=\"elementor-animation-grow attachment-full size-full wp-image-2015\" alt=\"\" srcset=\"https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/r.png 1000w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/r-300x300.png 300w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/r-150x150.png 150w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/r-768x768.png 768w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/r-12x12.png 12w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure><div class=\"elementor-image-box-content\"><h4 class=\"elementor-image-box-title\">Direct processing of notices<\/h4><p class=\"elementor-image-box-description\">Submission of documents through the taxpayer's cabinet within the established timeframe and\ncommunication with state revenue authorities.<\/p><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b16613 elementor-position-left elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"9b16613\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"1000\" src=\"https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/t.png\" class=\"elementor-animation-grow attachment-full size-full wp-image-2014\" alt=\"\" srcset=\"https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/t.png 1000w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/t-300x300.png 300w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/t-150x150.png 150w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/t-768x768.png 768w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/t-12x12.png 12w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure><div class=\"elementor-image-box-content\"><h4 class=\"elementor-image-box-title\">Proving the validity of the transaction<\/h4><p class=\"elementor-image-box-description\">If legislation prohibits submitting explanations, we challenge the notice in court and prove the\nactual acquisition of goods, works, and services.<\/p><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-146637f elementor-position-left elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"146637f\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"1000\" src=\"https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/y.png\" class=\"elementor-animation-grow attachment-full size-full wp-image-2013\" alt=\"\" srcset=\"https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/y.png 1000w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/y-300x300.png 300w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/y-150x150.png 150w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/y-768x768.png 768w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/10\/y-12x12.png 12w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure><div class=\"elementor-image-box-content\"><h4 class=\"elementor-image-box-title\">Result and prevention<\/h4><p class=\"elementor-image-box-description\">We eliminate risks, set up accounting\/processes, explain to the team how to avoid risks.<\/p><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba68fd6 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"ba68fd6\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Over many years of practice we have handled a large number of notices and developed our own approach to working with tax authority notices.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8262248 elementor-widget elementor-widget-heading\" data-id=\"8262248\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Practice example<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-30cae54 elementor-widget elementor-widget-heading\" data-id=\"30cae54\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">A discrepancy of almost 690 million tenge between the CIT return and electronic invoices<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b95106 elementor-widget elementor-widget-text-editor\" data-id=\"6b95106\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Situation.<\/strong> A company operating under an agency model with foreign partners received a notice of overstated CIT deductions: the system compared expenses in the return with the electronic invoices received and found a discrepancy of almost 690 million tenge. Almost at the same time, a second notice arrived alleging that withholding CIT on a non-resident\u2019s income had been understated by about 14.5 million tenge. The tax authority relied on National Bank data on payments to the foreign partner.<\/p><p><strong>Task.<\/strong> To prove within the deadline that the discrepancies are not violations, and to prevent tax assessments, account freezes and an audit.<\/p><p><strong>Result.<\/strong> We prepared detailed explanations for both notices with tax registers, contracts, acceptance certificates and bank statements. We broke down the expenses line by line in the return and showed why some suppliers do not issue electronic invoices:<\/p><ul style=\"padding-left:24px;margin:8px 0 12px;list-style-position:outside\"><li style=\"margin-bottom:8px;padding-left:22px;text-indent:-22px\">bank fees and insurance are financial services exempt from VAT, so no electronic invoices are issued for them;<\/li><li style=\"margin-bottom:8px;padding-left:22px;text-indent:-22px\">contractual fines and penalties are not a taxable turnover, so no electronic invoice is issued for them;<\/li><li style=\"margin-bottom:8px;padding-left:22px;text-indent:-22px\">for services of non-residents in 2025 the previous Tax Code applied, which did not require the recipient to issue electronic invoices; this obligation appeared only on 1 January 2026;<\/li><li style=\"margin-bottom:8px;padding-left:22px;text-indent:-22px\">payments to certain service providers on behalf of clients were transit payments: the agent transferred these amounts at the expense and in the interests of the clients, so they are not its expenses and were not included in deductions.<\/li><\/ul><p style=\"margin-top:12px\">For the second notice, we showed that the tax on royalties had been calculated and paid, while the fee for services rendered outside Kazakhstan is not subject to withholding tax and was reported in a separate column of the calculation that the system does not take into account during reconciliation. The tax authority accepted the explanations, and no violations were confirmed.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dfb1c49 elementor-widget elementor-widget-heading\" data-id=\"dfb1c49\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Questions and answers<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-befc34e elementor-widget elementor-widget-toggle\" data-id=\"befc34e\" data-element_type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2001\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2001\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-caret-right\" viewbox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M0 384.662V127.338c0-17.818 21.543-26.741 34.142-14.142l128.662 128.662c7.81 7.81 7.81 20.474 0 28.284L34.142 398.804C21.543 411.404 0 402.48 0 384.662z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-caret-up\" viewbox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M288.662 352H31.338c-17.818 0-26.741-21.543-14.142-34.142l128.662-128.662c7.81-7.81 20.474-7.81 28.284 0l128.662 128.662c12.6 12.599 3.676 34.142-14.142 34.142z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">How much time do I have to respond to a notice?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2001\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2001\"><p>30 business days from the day following the day the notice is delivered. It is best to contact us in the first few days: collecting documents and breakdowns takes time.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2002\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2002\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-caret-right\" viewbox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M0 384.662V127.338c0-17.818 21.543-26.741 34.142-14.142l128.662 128.662c7.81 7.81 7.81 20.474 0 28.284L34.142 398.804C21.543 411.404 0 402.48 0 384.662z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-caret-up\" viewbox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M288.662 352H31.338c-17.818 0-26.741-21.543-14.142-34.142l128.662-128.662c7.81-7.81 20.474-7.81 28.284 0l128.662 128.662c12.6 12.599 3.676 34.142-14.142 34.142z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What happens if I do not respond?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2002\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2002\"><p>The tax authority suspends debit transactions on bank accounts and the issuance of electronic invoices. In addition, a tax audit may be ordered on the discrepancies.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2003\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-2003\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-caret-right\" viewbox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M0 384.662V127.338c0-17.818 21.543-26.741 34.142-14.142l128.662 128.662c7.81 7.81 7.81 20.474 0 28.284L34.142 398.804C21.543 411.404 0 402.48 0 384.662z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-caret-up\" viewbox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M288.662 352H31.338c-17.818 0-26.741-21.543-14.142-34.142l128.662-128.662c7.81-7.81 20.474-7.81 28.284 0l128.662 128.662c12.6 12.599 3.676 34.142-14.142 34.142z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Can I partially agree with a notice?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2003\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-2003\"><p>Yes. Some discrepancies can be corrected by filing amended returns, and an explanation can be submitted for the rest.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2004\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-2004\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-caret-right\" viewbox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M0 384.662V127.338c0-17.818 21.543-26.741 34.142-14.142l128.662 128.662c7.81 7.81 7.81 20.474 0 28.284L34.142 398.804C21.543 411.404 0 402.48 0 384.662z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-caret-up\" viewbox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M288.662 352H31.338c-17.818 0-26.741-21.543-14.142-34.142l128.662-128.662c7.81-7.81 20.474-7.81 28.284 0l128.662 128.662c12.6 12.599 3.676 34.142-14.142 34.142z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What if my explanation is not accepted or an audit is being ordered?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2004\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-2004\"><p>Such a decision can be appealed. Often the tax authority first issues a preliminary decision on an audit, and at this stage it can still be stopped. Read more on the page <a href=\"https:\/\/salyk.net\/eng\/tax-audit-order-appeal\/\">\u201cAppealing a Tax Audit Order\u201d<\/a>.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2005\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-2005\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-caret-right\" viewbox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M0 384.662V127.338c0-17.818 21.543-26.741 34.142-14.142l128.662 128.662c7.81 7.81 7.81 20.474 0 28.284L34.142 398.804C21.543 411.404 0 402.48 0 384.662z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-caret-up\" viewbox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M288.662 352H31.338c-17.818 0-26.741-21.543-14.142-34.142l128.662-128.662c7.81-7.81 20.474-7.81 28.284 0l128.662 128.662c12.6 12.599 3.676 34.142-14.142 34.142z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">How much does preparing an explanation cost?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2005\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-2005\"><p>From 400,000 tenge. The exact cost depends on the number of discrepancies and the volume of documents; we quote it after reviewing the notice.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\n    \"@context\": \"https:\\\/\\\/schema.org\",\n    \"@type\": \"FAQPage\",\n    \"mainEntity\": [\n        {\n            \"@type\": \"Question\",\n            \"name\": \"\\u0421\\u043a\\u043e\\u043b\\u044c\\u043a\\u043e \\u0432\\u0440\\u0435\\u043c\\u0435\\u043d\\u0438 \\u0435\\u0441\\u0442\\u044c \\u043d\\u0430 \\u043e\\u0442\\u0432\\u0435\\u0442 \\u043d\\u0430 \\u0443\\u0432\\u0435\\u0434\\u043e\\u043c\\u043b\\u0435\\u043d\\u0438\\u0435?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>30 \\u0440\\u0430\\u0431\\u043e\\u0447\\u0438\\u0445 \\u0434\\u043d\\u0435\\u0439 \\u0441\\u043e \\u0434\\u043d\\u044f, \\u0441\\u043b\\u0435\\u0434\\u0443\\u044e\\u0449\\u0435\\u0433\\u043e \\u0437\\u0430 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\\u0447\\u0430\\u0441\\u0442\\u0438 \\u043f\\u0440\\u0435\\u0434\\u0441\\u0442\\u0430\\u0432\\u0438\\u0442\\u044c \\u043f\\u043e\\u044f\\u0441\\u043d\\u0435\\u043d\\u0438\\u0435.<\\\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"\\u0427\\u0442\\u043e \\u0434\\u0435\\u043b\\u0430\\u0442\\u044c, \\u0435\\u0441\\u043b\\u0438 \\u043f\\u043e\\u044f\\u0441\\u043d\\u0435\\u043d\\u0438\\u0435 \\u043d\\u0435 \\u043f\\u0440\\u0438\\u043d\\u044f\\u043b\\u0438 \\u0438\\u043b\\u0438 \\u043d\\u0430\\u0437\\u043d\\u0430\\u0447\\u0430\\u044e\\u0442 \\u043f\\u0440\\u043e\\u0432\\u0435\\u0440\\u043a\\u0443?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>\\u0422\\u0430\\u043a\\u043e\\u0435 \\u0440\\u0435\\u0448\\u0435\\u043d\\u0438\\u0435 \\u043c\\u043e\\u0436\\u043d\\u043e \\u043e\\u0431\\u0436\\u0430\\u043b\\u043e\\u0432\\u0430\\u0442\\u044c. \\u0427\\u0430\\u0441\\u0442\\u043e \\u043d\\u0430\\u043b\\u043e\\u0433\\u043e\\u0432\\u044b\\u0439 \\u043e\\u0440\\u0433\\u0430\\u043d \\u0441\\u043d\\u0430\\u0447\\u0430\\u043b\\u0430 \\u0432\\u044b\\u043d\\u043e\\u0441\\u0438\\u0442 \\u043f\\u0440\\u0435\\u0434\\u0432\\u0430\\u0440\\u0438\\u0442\\u0435\\u043b\\u044c\\u043d\\u043e\\u0435 \\u0440\\u0435\\u0448\\u0435\\u043d\\u0438\\u0435 \\u043e \\u043f\\u0440\\u043e\\u0432\\u0435\\u0440\\u043a\\u0435, \\u0438 \\u043d\\u0430 \\u044d\\u0442\\u043e\\u043c \\u044d\\u0442\\u0430\\u043f\\u0435 \\u0435\\u0451 \\u0435\\u0449\\u0451 \\u043c\\u043e\\u0436\\u043d\\u043e \\u043e\\u0441\\u0442\\u0430\\u043d\\u043e\\u0432\\u0438\\u0442\\u044c. \\u041f\\u043e\\u0434\\u0440\\u043e\\u0431\\u043d\\u0435\\u0435 \\u043d\\u0430 \\u0441\\u0442\\u0440\\u0430\\u043d\\u0438\\u0446\\u0435 <a href=\\\"\\\/otmena-nezakonnyh-predpisanij\\\/\\\">\\u00ab\\u041e\\u0431\\u0436\\u0430\\u043b\\u043e\\u0432\\u0430\\u043d\\u0438\\u0435 \\u043f\\u0440\\u0438\\u043a\\u0430\\u0437\\u0430 \\u043e \\u043d\\u0430\\u043b\\u043e\\u0433\\u043e\\u0432\\u043e\\u0439 \\u043f\\u0440\\u043e\\u0432\\u0435\\u0440\\u043a\\u0435\\u00bb<\\\/a>.<\\\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"\\u0421\\u043a\\u043e\\u043b\\u044c\\u043a\\u043e \\u0441\\u0442\\u043e\\u0438\\u0442 \\u043f\\u043e\\u0434\\u0433\\u043e\\u0442\\u043e\\u0432\\u043a\\u0430 \\u043f\\u043e\\u044f\\u0441\\u043d\\u0435\\u043d\\u0438\\u044f?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>\\u041e\\u0442 400 000 \\u0442\\u0435\\u043d\\u0433\\u0435. \\u0422\\u043e\\u0447\\u043d\\u0430\\u044f \\u0441\\u0442\\u043e\\u0438\\u043c\\u043e\\u0441\\u0442\\u044c \\u0437\\u0430\\u0432\\u0438\\u0441\\u0438\\u0442 \\u043e\\u0442 \\u043a\\u043e\\u043b\\u0438\\u0447\\u0435\\u0441\\u0442\\u0432\\u0430 \\u0440\\u0430\\u0441\\u0445\\u043e\\u0436\\u0434\\u0435\\u043d\\u0438\\u0439 \\u0438 \\u043e\\u0431\\u044a\\u0451\\u043c\\u0430 \\u0434\\u043e\\u043a\\u0443\\u043c\\u0435\\u043d\\u0442\\u043e\\u0432, \\u043c\\u044b \\u043d\\u0430\\u0437\\u044b\\u0432\\u0430\\u0435\\u043c \\u0435\\u0451 \\u043f\\u043e\\u0441\\u043b\\u0435 \\u0437\\u043d\\u0430\\u043a\\u043e\\u043c\\u0441\\u0442\\u0432\\u0430 \\u0441 \\u0443\\u0432\\u0435\\u0434\\u043e\\u043c\\u043b\\u0435\\u043d\\u0438\\u0435\\u043c.<\\\/p>\"\n            }\n        }\n    ]\n}<\/script>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4ab967df e-con-full e-flex e-con e-child\" data-id=\"4ab967df\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-1858903 e-flex e-con-boxed e-con e-child\" data-id=\"1858903\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3952ef83 elementor-widget elementor-widget-heading\" data-id=\"3952ef83\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Our Services<\/h5>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b6fb4b0 elementor-widget elementor-widget-elementskit-category-list\" data-id=\"b6fb4b0\" data-element_type=\"widget\" data-widget_type=\"elementskit-category-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"ekit-wid-con\" >\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t<\/ul>\n\t\t<\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-329446e elementor-mobile-align-left elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"329446e\" 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e-con-full e-flex e-con e-child\" data-id=\"6ca04eb5\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-413266ea elementor-widget elementor-widget-heading\" data-id=\"413266ea\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Received a desk audit notice? We will help you respond on time<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-640468fe e-con-full e-flex e-con e-child\" data-id=\"640468fe\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-42c7e714 elementor-widget elementor-widget-button\" data-id=\"42c7e714\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#elementor-action:action=popup:open&settings=eyJpZCI6Ijk1NSIsInRvZ2dsZSI6ZmFsc2V9\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Submit a request<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u0413\u043b\u0430\u0432\u043d\u0430\u044f \u0423\u0441\u043b\u0443\u0433\u0438 \u041e\u0442\u0432\u0435\u0442 \u043d\u0430 \u0443\u0432\u0435\u0434\u043e\u043c\u043b\u0435\u043d\u0438\u0435 \u043a\u0430\u043c\u0435\u0440\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044f: \u043f\u043e\u044f\u0441\u043d\u0435\u043d\u0438\u044f \u0438 \u0437\u0430\u0449\u0438\u0442\u0430 \u043e\u0442 \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0438 \u041f\u0440\u0438\u0448\u043b\u043e \u0443\u0432\u0435\u0434\u043e\u043c\u043b\u0435\u043d\u0438\u0435 \u043e \u0440\u0430\u0441\u0445\u043e\u0436\u0434\u0435\u043d\u0438\u044f\u0445 \u043f\u043e \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0430\u043c 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