of August 4, 2025 No. 419
About introduction of amendments to some orders of the Minister of Finance of the Republic of Kazakhstan
I ORDER:
1. No. 782 is excluded according to the Order of the Minister of Finance of the Republic of Kazakhstan of 17.12.2025
2. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of December 24, 2018 No. 1104 "About approval of forms of local, main and intercountry otchetnost on transfer pricing and Rules of their filling" (it is registered in the Register of state registration of regulatory legal acts at No. 18034) the following change:
in the Rules of filling of form of the intercountry reporting under transfer pricing approved by the specified order:
the second item 4 to state part in the following edition:
"If the participant of the international group constitutes the financial reporting in the currency other than the currency specified in part one of this Item, then financial performance of such participant of the international group is converted into currency of creation of consolidated financial statements using the arithmetic-mean official rate of currency determined by the subitem 3) of article 21 of the Tax Code of the Republic of Kazakhstan.".
3. To provide to committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:
1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;
2) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan after its official publication;
3) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan provision in Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1) and 2) of this Item.
4. This order becomes effective since January 1, 2026 and is subject to official publication.
Acting minister of finance of the Republic of Kazakhstan
E.Birzhanov
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