of September 18, 2025 No. 509
About approval of form of the data represented by owners of Internet platforms to body of state revenues about the realized goods the rendered services (works) and (or) payments to physical persons – to residents of the Republic of Kazakhstan and the Rule of their representation
According to Item 5 of article 56 of the Tax Code of the Republic of Kazakhstan and the subitem 2) of Item 3 of article 16 of the Law of the Republic of Kazakhstan "About the state statistics" I ORDER:
1. Approve:
1) form of the data represented by owners of Internet platforms to body of state revenues about the realized goods the rendered services (works) and (or) payments to physical persons – to residents of the Republic of Kazakhstan according to appendix 1 to this order;
2) Rules of submission to body of state revenues by owners of Internet platforms of data on the realized goods, the rendered services (works) and (or) payments to physical persons – to residents of the Republic of Kazakhstan according to appendix 2 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) the direction of the copy of this order 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.
3. This order becomes effective since January 1, 2026 and is subject to official publication.
Minister of Finance of the Republic of Kazakhstan
M. Takiyev
|
It is approved Bureau of national statistics of the Agency on strategic planning and reforms of the Republic of Kazakhstan |
|
Appendix 1
to the Order of the Minister of Finance of the Republic of Kazakhstan of September 18, 2025 No. 509
The form intended for collection of administrative data
It is represented: in Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan.
The form intended for collection of administrative data on a grant basis is placed on the Internet – resource: www.kgd.gov.kz.
Name of administrative form: The data represented by owners of Internet platforms to body of state revenues about the realized goods the rendered services (works) and (or) payments to physical persons – to residents of the Republic of Kazakhstan.
Index of the form intended for collection of administrative data on a grant basis: SVIP1.
Frequency: monthly.
Accounting period: _______ month 20 __ years.
The group of people, representing the form intended for collection of administrative data on a grant basis: owners of Internet platforms.
The term of representation of the form intended for collection of administrative data on a grant basis: no later than the 5th following month under report.
Individual identification number / business identification number: ______________________.
Collection method: in electronic form and (or) paper.
|
№ |
Individual identification number / business identification number of persons realizing goods and (or) services |
The name of persons realizing goods and (or) service (works) |
Residence of persons realizing goods and (or) services |
The cost of the realized goods excluding tax on value added (tenge) | ||
|
Food |
Medicines |
Fil we, music | ||||
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
Continuation of the table
|
Books, magazines, newspapers |
Clothes, footwear, sports goods |
Cosmetics |
Computer, software, except for games |
Computer goods (disks and flash store) |
Computer games and video of game |
Photo, telecommunication and optical equipment |
|
8 |
9 |
10 |
11 |
12 |
13 |
14 |
Continuation of the table
|
Goods for home use (furniture and kitchen accessories |
Musical instruments |
Office supplies |
Spare parts of car trance of tailors of means |
Other types of goods |
In total realization without return |
Cart of gate on the realized goods |
In total the realized goods taking into account return |
|
15 |
16 |
17 |
18 |
19 |
20 |
21 |
22 |
Continuation of the table
|
Tax amount on value added on the realized goods (tenge) |
The cost of the rendered services (work) excluding tax on value added (tenge) | |||||
|
Booking and payment of places of services of placement (housing, hotel) |
Booking and tickets for services of transport (avia, railway, fruit drink, which or river) |
Booking and tickets for entertaining actions (sports, theater, circus, concert) |
Services in transportation of passengers (avia, railway, fruit drink, which or river) |
Services in transportation of goods (avia, railway, sea or river) |
Services medical and improving and dental | |
|
23 |
24 |
25 |
26 |
27 |
28 |
29 |
Continuation of the table
|
Services legal |
Services are financial, accounting |
Services educational |
Services in the field of advertizing |
Services in the field of information and communication technologies (television, digital telephony) |
Other types of service |
|
30 |
31 |
32 |
33 |
34 |
35 |
Continuation of the table
|
In total realization without the return amount on the realized services |
Return on the realized services |
In total realization taking into account the return amount on the realized services |
Tax amount on value added on the rendered services (works) |
The amount of the withheld commission or the gained income the Internet platform excluding tax on value added |
|
36 |
37 |
38 |
39 |
40 |
Continuation of the table
|
Individual identification number of person who received payment |
Surname, name and middle name (if it is specified in the document, proving the identity) person who received payment |
Payment date |
Payment amount excluding tax |
Tax amount on accrued benefit |
|
41 |
42 |
43 |
44 |
45 |
Note: The explanation on filling of form of the data represented by owners of Internet platforms to body of state revenues about the realized goods the rendered services (works) and (or) payments to physical persons – to residents of the Republic of Kazakhstan is given in appendix to the specified form.
Name _________________________________________________________________________
Residence __________________________________________________________________________
Address _________________________________________________________________________
_________________________________________________________________________ phone
E-mail address _________________________________________________________________________
Contractor _________________________________________________________________________
surname, name and middle name (if it is specified in the identity document) the signature, phone
The head or person fulfilling its duties
__________________________________________________________________________
__________________________________________________________________________
surname, name and middle name (if it is specified in the identity document) the signature
The locus sigilli (except for persons which are subjects of private entrepreneurship)
to form of the data represented by owners of Internet platforms to body of state revenues about the realized goods the rendered services (works) and (or) payments to physical persons – to residents of the Republic of Kazakhstan
The explanation on filling of the data represented by owners of Internet platforms to body of state revenues about the realized goods the rendered services (works) and (or) payments to physical persons – to residents of the Republic of Kazakhstan
In the column of 1 form the sequence number of line is specified.
In the column 2 forms are specified individual identification number / business identification number of persons realizing goods and (or) services. This column is filled in concerning persons realizing goods and (or) services which are residents of the Republic of Kazakhstan.
In the column 3 forms are specified the name of persons realizing goods and (or) services.
In the column 4 forms are specified residence of persons realizing goods and (or) services.
In the column 5 of form the cost of the realized food is specified.
In the column 6 of form the cost of the realized medicines is specified.
In the column 7 of form the cost of the realized movies, music is specified.
In the column 8 of form the cost of the realized books, magazines, newspapers is specified.
In the column 9 of form the cost of the implemented clothes, footwear, sports goods is specified.
In the column 10 of form the cost of the realized cosmetics is specified.
In the column 11 of form cost implemented computer, software, except for games is specified.
In the column 12 of form the cost of the realized computer goods (disks and flash store) is specified.
In the column 13 of form the cost of the realized computer games and video games is specified.
In the column 14 of form the cost of the realized photos, the telecommunication and optical equipment is specified.
In the column 15 of form cost implemented goods for home use (furniture and kitchen accessories) is specified.
In the column 16 of form the cost of the realized musical instruments is specified.
In the column 17 of form the cost of the realized office supplies is specified.
In the column 18 of form the cost of the realized spare parts of vehicles is specified.
In the column 19 of form the cost of other realized goods is specified.
In the column 20 of form the cost of all of realization without return is specified.
In the column of 21 forms the return cost on the realized goods is specified.
In the column 22 forms are specified the cost of all of the realized goods taking into account return.
In the column 23 forms are specified tax amount value added on the realized goods.
In the column 24 forms are specified realization value on the rendered services in booking and payment of places of services of placement (housing, hotel)
In the column 25 of form realization value on the rendered services in booking and tickets for services of transport is specified (avia, railway, sea or river).
In the column 26 of form realization value on the rendered services in booking and tickets for entertaining actions is specified (sports, theater, circus, concert).
In the column 27 of form realization value on the rendered services in transportation of passengers is specified (avia, railway, sea or river).
In the column 28 of form realization value on the rendered services in transportation of goods is specified (avia, railway, sea or river).
In the column 29 of form realization value on the rendered medical and improving and dental services is specified.
In the column 30 of form realization value on the rendered legal services is specified.
In the column of 31 forms realization value on the rendered financial, accounting services is specified.
In the column 32 forms are specified realization value on the rendered educational services.
In the column 33 forms are specified realization value on the rendered services in the field of advertizing.
In the column 34 forms are specified realization value on the rendered services in the field of information and communication technologies (television, digital telephony).
In the column 35 of form realization value by other types is specified to the rendered services.
In the column 36 of form the cost of all of realization without the return amount on the realized services is specified.
In the column 37 of form the return amount on the realized services is specified.
In the column 38 of form it is specified to realization of all taking into account the return amount on the realized services.
In the column 39 of form the tax amount is specified value added on the rendered services (works).
In the column 40 of form the amount of the withheld commission or the gained income the Internet platform excluding tax is specified value added.
In the column of 41 forms individual identification number of person who received payment is specified. This column is filled in concerning persons who received payment who are residents of the Republic of Kazakhstan.
In the column 42 forms are entered surname, name and middle name (if it is specified in the document, proving the identity) person who received payment.
In the column 43 forms the payment date is specified.
In the column 44 forms are specified payment amount excluding tax.
In the column 45 of form the tax amount on accrued benefit is specified.
Appendix 2
to the Order of the Minister of Finance of the Republic of Kazakhstan of September 18, 2025 No. 509
1. These rules of submission to body of state revenues by owners of Internet platforms of data on the realized goods, the rendered services (works) and (or) payments to physical persons – to residents of the Republic of Kazakhstan (further - Rules) are developed according to Item 5 of article 56 of the Tax Code of the Republic of Kazakhstan and determine procedure for submission to Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (further – Committee) owners of Internet platforms of data on the realized goods, the rendered services (works) and (or) payments to physical persons – to residents of the Republic of Kazakhstan.
2. In these rules the following concepts are used:
1) the Internet platform – online store and (or) trading floor, held for sale goods, rendering services, offers on rendering services by means of network of telecommunications public and the Internet, including rendering intermediary services in provision of opportunity for sale and rendering services, order placement and payment to other persons by provision of access to online store and (or) trading floor;
2) the owner of the Internet platform – the legal entity performing activities for the organization of sales of goods and services;
3) the foreign company performing activities by means of the Internet platform in the territory of the Republic of Kazakhstan – the legal entity – the nonresident, enabling sales of goods and (or) rendering services by means of the Internet platform in the territory of the Republic of Kazakhstan;
4) body of state revenues – the state body which within the competence is performing ensuring receipts of taxes and payments in the budget, customs regulation in the Republic of Kazakhstan, powers according to the prevention, identification, suppression and disclosure of the administrative offenses carried by the legislation of the Republic of Kazakhstan to maintaining this body, and also which is carrying out other powers, stipulated by the legislation the Republic of Kazakhstan.
3. The owner of the Internet platform monthly no later than 5 (fifth) following month under report represents to Committee of the data on the realized goods, the rendered services (works) and (or) payments to physical persons - to residents of the Republic of Kazakhstan (further – Data) in form according to appendix 1 to this order.
Data are reflected in national currency of the Republic of Kazakhstan - tenge. If sales of goods and services, and also payments are performed in foreign currency, the amount of such realization and payment is converted into national currency of the Republic of Kazakhstan, using the currency exchange rate, for date of making of realization and (or) payment by certain authorized body together with National Bank of the Republic of Kazakhstan according to Item 6-1 of article 20 of the Law of the Republic of Kazakhstan "About financial accounting and the financial reporting".
4. Data are represented to Committee by means of the integrated system of tax administration (further – ISNA), except as specified, when in ISNA there were technical failures (mistakes). In the presence of technical failures (mistakes) in ISNA of the Data are represented to Committee on paper on mail service.
Information on availability of technical failures (mistakes) in ISNA proves to be true by the publication of the press release on the website of Committee about availability of technical failures (mistakes).
Before establishment of integration into ISNA of the Data are represented on paper.
5. Data are represented to Committee in the Kazakh or Russian languages which are signed by the head or person replacing it.
The head bears the personal responsibility for reliability and timeliness of the represented Data.
The code of the Republic of Kazakhstan about administrative offenses provides the administrative responsibility for failure to carry out of legal requirements of bodies of state revenues and their officials.
In the absence of the data which are subject to reflection, Data are represented with zero values.
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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