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Accounting Restoration for an LLP: Fix the Past Before the Tax Office Does
Your accountant left without handing over the database, returns went in as zero for years, and the tax office keeps sending notices. We rebuild the books from documents, invoices and bank statements and correct your reporting.
Accounting restoration in Kazakhstan is needed when past periods were kept with errors, not kept at all, or the documents disappeared along with the accountant. We collect primary documents, reconcile electronic invoices, settlements with the budget and bank transactions, recalculate taxes and payroll, and file amended returns. Clients usually come to us before a tax audit, the sale of a share or a liquidation, when past mistakes become especially costly.
Since 2026 the situation has become sharper. If a return is not filed, the tax system generates it automatically with zero amounts, and a return that has been filed can no longer be withdrawn: errors are corrected only with an amended return for the same period. If the tax office later sees turnover in e-invoices or bank data, penalties follow. If the company corrects the discrepancies itself and earlier, the outcome is usually milder. We quote the cost after a diagnostic review.
Who it is for
- Companies whose accountant left without handing over the database and documents
- LLPs that filed zero returns while they had real turnover
- Companies that have received desk audit notices
- Participants preparing the company for the sale of a share
- LLPs facing liquidation or a tax audit
- Companies moving their accounting to us with neglected books
Requirements
- Access to the taxpayer account, the e-invoicing system (IS ESF) and bank statements
- The accounting database, if it still exists
- Whatever primary documents can be found
- Reconciliation statements with counterparties, which we request if needed
- Periods can be corrected within the statute of limitations for taxes
What we do
- Start with a diagnostic review: what has been filed, which notices are unanswered, where the numbers do not match
- List the missing primary documents and restore what can be restored
- Reconcile e-invoices, settlements with the budget and bank transactions against the accounting database
- Check whether the company was entitled to its tax regime and whether the VAT threshold was exceeded
- Restore payroll, payroll taxes and contributions
- File amended returns, starting with the riskiest periods
- Hand over a written report: what has been corrected and which risks remain
Key documents
- Access to the taxpayer account and the e-invoicing system
- Bank statements for the period being restored
- The 1C or other accounting database, if available
- Contracts, acts, delivery notes, invoices
- Employee and payroll details
- Tax office notices, if you have received any
How it works
- Short callwhich period is in question, what tax regime, whether there are notices and by what date you need a result
- Diagnostic reviewwe get access, study the taxpayer account, e-invoices, statements and database, and set out the scope and the risks
- Contract and planwe fix the periods, the order of work and the cost; urgent items go first
- Restorationprimary documents, reconciliations, recalculation of taxes and payroll
- Reporting and wrap-upamended returns and a written report; after that, ongoing accounting on a monthly plan
Timeline
Timing depends on the periods involved and the state of the records; we set out the scope after the diagnostic review.
Timelines are approximate: government agencies, consulates and banks set them.
What to watch out for
- Zero returns filed despite real turnover are detected through e-invoice and bank data
- A company that has not filed returns for 12 months is added to the list of inactive taxpayers
- An unanswered tax notice can lead to outgoing transactions on the account being suspended
- If primary documents cannot be restored, some expenses may not be confirmed
- No one can remove penalties that have already been charged; what can be done is to prevent new ones
FAQ
How much does it cost?
Our service fee is from $250. Government fees, translations, insurance and other mandatory costs are paid separately; we send the full estimate before you sign.
What is accounting restoration in Kazakhstan, and when does an LLP need it?
It is a review and correction of the books for past months and years. We collect missing primary documents, reconcile invoices, bank data and settlements with the budget, recalculate taxes and file amended returns. It is usually needed when the books were kept with errors, not kept at all, or the accountant left without handing anything over.
How far back can returns be corrected?
Until the statute of limitations for taxes expires. For most companies it is three years after the end of the tax period; for large businesses it is five years. Throughout that time the tax office can assess additional taxes, and the company also has the right to correct its returns.
Can a return filed with errors be withdrawn?
Not since 2026: withdrawal of tax returns has been abolished. An error is corrected by filing an amended return for the same period. That is why we first work out exactly where the discrepancy is and how it affects taxes, and only then file the corrections.
What happens if a return is not filed on time?
Since 2026 the tax system generates it automatically with zero amounts. There may be no penalty right away, but if the tax office later finds turnover in e-invoices or bank data, penalties follow. It is better to find and fix the discrepancies yourself.
Why put the books in order before a liquidation or a sale of a share?
A liquidation always involves a tax audit or desk review, and a buyer of a share asks about tax risks first. An error you find yourself is cheaper to fix than one that surfaces in an audit report or becomes a reason to push the price down in negotiations.
Can you restore the books without any penalties?
No honest accountant can promise that: penalties and late-payment interest depend on what the tax office has already found. What we do is show you, before work starts, which amounts are realistically possible, correct errors with amended returns and close the risks that have not yet turned into charges.
Do you guarantee the result?
No. Decisions are made by government agencies, consulates and banks. We are responsible for preparing and checking documents, filing and support, and we tell you about the risks upfront.
Related programs
Let’s discuss your case
We will check whether the program fits your citizenship, income and family, and send an estimate with the full list of costs.
