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JOINT ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN AND MINISTER OF TRANSPORT OF THE REPUBLIC OF KAZAKHSTAN

of October 16, 2025 No. 612, on October 16, 2025 No. 343

About approval of Rules of interaction of body of state revenues with authorized body in the field of civil aviation on submission of the conclusion when conducting thematic check on confirmation of reliability of the tax amounts on value added shown to return, the implementation of flight by the aircraft of foreign airline confirming the fact and quantity of the realized fuels and lubricants (by airlines)

According to the subitem 3) of Item 2 of Article 52 and the subitem 4) of Item 3 of article 469 of the Tax Code of the Republic of Kazakhstan we ORDER:

1. Approve Rules of interaction of body of state revenues with authorized body in the field of civil aviation on submission of the conclusion when conducting thematic check on confirmation of reliability of the tax amounts on value added shown to return, the implementation of flight by the aircraft of foreign airline confirming the fact and quantity of the realized fuels and lubricants (by airlines) according to appendix to this joint 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) within five working days from the date of signing of this order the direction it the copy in electronic form in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "Institute of the legislation and legal information of the Republic of Kazakhstan" the Ministries of Justice of the Republic of Kazakhstan for official publication and inclusion in Reference control bank of regulatory legal acts 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. This joint order becomes effective since January 1, 2026 and is subject to official publication.

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