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ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of October 28, 2025 No. 631

About approval of Rules of determination of the taxation objects and (or) objects connected with the taxation, indirect method

According to Item 5 of article 173 of the Tax Code of the Republic of Kazakhstan I ORDER:

1. Approve the enclosed Rules of determination of the taxation objects and (or) objects connected with the taxation indirect method.

2. Declare invalid:

1) the order of the First deputy Premier-Ministra of the Republic of Kazakhstan - the Minister of Finance of the Republic of Kazakhstan of March 16, 2020 No. 275 "About approval of Rules of determination of the income of physical person, taxable, indirect method" (it is registered in the Register of state registration of regulatory legal acts at No. 20215);

2) the order of the Minister of Finance of the Republic of Kazakhstan of March 18, 2021 No. 231 "About modification and amendments in the order of the First deputy Premier-Ministra of the Republic of Kazakhstan - the Minister of Finance of the Republic of Kazakhstan of March 16, 2020 No. 275 "About approval of Rules of determination of the income of physical person, taxable, indirect method"" (it is registered in the Register of state registration of regulatory legal acts at No. 22389).

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.

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