ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of October 28, 2025 No. 636

About approval of Rules of conditional statement on registration accounting of the taxpayer on value added

According to Item 1 of article 102 of the Tax Code of the Republic of Kazakhstan I ORDER:

1. Approve Rules of conditional statement on registration accounting of the taxpayer on value added according to appendix 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) 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.

3. This order becomes effective since January 1, 2026 and is subject to official publication.

Appendix

to the Order of the Minister of Finance of the Republic of Kazakhstan of October 28, 2025 No. 636

Rules of conditional statement on registration accounting of the taxpayer on value added

Chapter 1. General provisions

1. These rules of conditional statement on registration accounting of the taxpayer on value added (further - the VAT) are developed according to Item 1 of article 102 of the Tax Code of the Republic of Kazakhstan and determine procedure for conditional statement on registration accounting of the payer of the VAT.

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