of October 30, 2025 No. 647
About approval of Rules of use of special mobile application for the purposes of execution of the tax liabilities and obligations on social payments in case of application of special tax regime, contents of the check of special mobile application
According to Item 1 of article 717 of the Tax Code of the Republic of Kazakhstan I ORDER:
1. Approve:
1) Rules of use of special mobile application for the purposes of execution of the tax liabilities and obligations on social payments in case of application of special tax regime according to appendix 1 to this order;
2) Contents of the check of special mobile application according to appendix 2 to this order.
2. Recognize invalid some orders of the Ministry of Finance of the Republic of Kazakhstan according to appendix 3 to this order.
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 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.
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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