of September 25, 2025 No. 531
About approval of Rules of determination, publication of cost of digital assets and the list of their types
According to item 4 of article 325 of the Tax Code of the Republic of Kazakhstan I ORDER:
1. Approve:
1) Rules of determination, publication of cost of digital assets according to appendix 1 to this order;
2) the list of types of digital assets which cost is subject for publication according to appendix 2 to this order.
2. Declare invalid the order of the Minister of Finance of the Republic of Kazakhstan of March 29, 2024 No. 172 "About approval of the Rule of determination, publication of cost of digital assets and the list of their types" (it is registered in the Register of state registration of regulatory legal acts at No. 34214).
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.
Minister of Finance of the Republic of Kazakhstan
M. Takiyev
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