LAW OF THE REPUBLIC OF KAZAKHSTAN

of February 6, 2023 No. 196-VII ZRK

About modification and amendments in the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) and the Law of the Republic of Kazakhstan "On enforcement of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code)"

Article 1. Make changes and additions to the following legal acts of the Republic of Kazakhstan:

1. In the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code):

Article 25 to add 1) with subitem 11-1) of the following content:

"11-1) performing management and cross-industry coordination in the field of digital assets;";

Article 26 to add 2) with Items 26 and 27 of the following content:

"26. The digital mayningovy pool represents to authorized body of the data on the digital assets distributed by it between persons performing activities for digital mining, monthly no later than the 25th following after month of submission of such data in the form approved by authorized body.

27. The exchanges of digital assets, and also other members of the International financial center "Astana" represent data on the operations performed by residents of the Republic of Kazakhstan at the exchanges of digital assets and the paid remunerations to residents and nonresidents from implementation of the activities connected with digital assets to authorized body no later than the 15th day of the second month following reporting quarter according to the procedure determined by authorized body.";

The paragraph the fourth the subitem 2) to state 3) to part two of Item 1 of Article 115 in the following edition:

"from delivery date of the notification in the user's office on the web portal of "the electronic government" with departure of the short text message on the subscriber number of cellular communication registered on the web portal of "the electronic government".";

Chapter 28 to add 4) with Article 227-1 of the following content:

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