ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of October 15, 2025 No. 604

About approval of Rules and terms of change of payment due date of the value added tax on imported goods, except for the goods imported from the territory of state members of the Eurasian Economic Union

According to Item 3 of article 134 of the Tax Code of the Republic of Kazakhstan I ORDER:

1. Approve Rules and terms of change of payment due date of the value added tax on imported goods, except for the goods imported from the territory of state members of the Eurasian Economic Union according to appendix to this order.

2. 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 submission to 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.

3. This order becomes effective since January 1, 2026 and is subject to official publication.

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of October 15, 2025, No. 604

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