ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of December 17, 2025 No. 782

About introduction of amendments to some orders of the Minister of Finance of the Republic of Kazakhstan

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of March 16, 2015 No. 176 "About approval of Rules of implementation of monitoring of transactions" (it is registered in the Register of state registration of regulatory legal acts at No. 10760) the following change:

The rules of implementation of monitoring of transactions approved by the specified order to be reworded as follows according to appendix to this order.

2. Bring in the order of the acting minister of finance of the Republic of Kazakhstan of August 4, 2025 No. 419 "About introduction of amendments to some orders of the Minister of Finance of the Republic of Kazakhstan" (it is registered in the Register of state registration of regulatory legal acts at No. 36577) the following change:

exclude Item 1.

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 day of its first 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.

It is approved Bureau of national statistics of the Agency on strategic planning and reforms of the Republic of Kazakhstan

Appendix

to the Order of the Minister of Finance of the Republic of Kazakhstan of December 17, 2025 No. 782

Approved by the order of the Minister of Finance of the Republic of Kazakhstan of March 16, 2015 No. 176

Rules of implementation of monitoring of transactions

Chapter 1. General provisions

1. These rules of implementation of monitoring of transactions (further – Rules) are developed according to item 4 of article 6 of the Law of the Republic of Kazakhstan "About transfer pricing" (further – the Law) and determine procedure of monitoring of transactions which includes procedure for filling with the participant of the transaction of the approved forms of the reporting under monitoring of transactions and their submission to authorized body, procedure for maintaining documentation on monitoring of transactions by participants of transactions.

2. Monitoring of transactions is performed by observation of state revenues of the Republic of Kazakhstan by bodies of the prices applied by participants of transactions on the international business transactions.

Chapter 2. Procedure of monitoring of transactions

3. The participants of transactions performing the international business transactions according to the list of the international business transactions on which the reporting under the monitoring of transactions approved by the order of the Minister of Finance of the Republic of Kazakhstan of March 19, 2015 No. 194 "About approval of the List of the international business transactions on which the reporting under monitoring of transactions is provided" is provided (it is registered in the Register of state registration of regulatory legal acts at No. 10680) (further – the List) and the total amount of the income (expenses) and (or) obligations according to which in reporting financial year constitutes at least 250 000 (two hundred fifty thousand) monthly settlement indicators established by the law on the republican budget, operating for January first of accounting financial year represent the reporting under monitoring of transactions "Oil export and (or) gas condensate", "Commodity export", "The international business transactions according to the income from the performed works and (or) the rendered services" and "The international business transactions on the issued loans" in forms according to appendices 1, 2, 3 and 4 to these rules, and also the reporting under monitoring of transactions "Commodity import", "The international business transactions on expenses from the got job and (or) services" and "The international business transactions on the obtained loans" in forms according to appendices 5, 6 and 7 to these rules (further – reporting forms).

Forms of the reporting are represented to Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (further – Committee) no later than May 15 of the year following for reporting according to item 4 of these rules. The accounting period is calendar year.

4. The filled forms of the reporting are represented in electronic form, allowing computer information processing, by means of system of acceptance and processing of tax statements of bodies of state revenues (further – IS OGD).

Forms of the reporting make sure the digital signature.

Date of electronic submission of forms of the reporting in Committee is the acceptance date the IS OGD central node specified in the notification.

The reporting forms provided to Committee by means of IS OGD till twenty four o'clock the last day of the term established by these rules for delivery of forms of the reporting are considered submitted in time.

In case of representation of forms of the reporting in electronic form the Committee, no later than two working days from the date of acceptance of IS OGD, sends to the participant of the transaction the electronic notification on acceptance or rejection of forms of the reporting the specified system.

Forms of the reporting are considered unpresented in Committee if:

1) do not correspond to the forms established by these rules;

2) the code of body of state revenues is not specified or incorrectly specified;

3) identification number is not specified or incorrectly specified;

4) the tax period is not specified;

5) the digital signature is absent or is doubtful;

6) the requirements provided in the subitem 66) of appendix to reporting form "Oil export and (or) gas condensate", the appendix to reporting form "Commodity export" given in appendix 2 to these rules, and the subitem 40) of appendix to reporting form "Commodity import" given in appendix 1 to these rules, the subitem 40), given in appendix 5 to these rules are violated;

7) the structure of electronic format of forms of the reporting is broken.

In case of detection of technical mistakes in the software of bodies of state revenues which influence timeliness of representation of forms of the reporting in electronic form the Committee prolongs the term of representation of forms of the reporting for no more than six months from the term established for representation of such forms of the reporting.

5. In case of absence in the accounting period of the international business transactions at participants of the transactions determined in Item 2 of these rules reporting forms are not represented by such participants of transactions to Committee.

6. If the last day of term of provision of forms of the reporting falls on non-working day, for provisions the next working day is.

7. Bodies of state revenues perform monitoring of transactions of the international business transactions according to article 6 of the Law.

8. Modification and (or) amendments in forms of the reporting is made by representation of additional forms of the reporting for tax period to which these changes and (or) amendments belong.

Representation and processing of additional forms of the reporting is made according to the procedure, stipulated in Item 4 these rules.

In case of creation of additional forms of the reporting in graphs, in case of change of data, new values, and in columns, data on which do not change, specified the former values reflected in earlier provided reporting forms, are specified.

Participants of transactions make changes and (or) additions to the provided reporting forms prior to conducting check concerning transfer pricing.

Chapter 3. Procedure for filling of forms of the reporting under monitoring of transactions

9. Reporting forms "Oil export and (or) gas condensate", "Commodity export", "The international business transactions according to the income from the performed works and (or) the rendered services" and "The international business transactions on the issued loans" are filled in process of shipment of oil, gas condensate and goods, performance of works, rendering services and issue of the loans connected with realization for export irrespective of payment time, according to the explanations on filling of forms of the reporting given in appendices 1, of 2, 3 and 4 to these rules.

10. Reporting forms "Commodity import", "The international business transactions on expenses from the got job and (or) services" and "The international business transactions on the obtained loans" are filled in process of purchase of goods, performance of works, rendering services and receipt of the loans connected with import irrespective of payment time, according to the explanations on filling of forms of the reporting given in appendices 5, 6 and 7 to these rules.

Chapter 4. Procedure for maintaining documentation on monitoring of transactions by the participants of transactions performing the international business transactions which are subject to monitoring of transactions

11. Participants of transactions keep documentation confirming justification of the applied price and at the request of bodies of state revenues represent it to bodies of state revenues.

12. In reasons for the applied prices in the international business transactions participants of transactions keep the following documentation:

1) contracts (agreements) on realization/purchase of goods (works/services) (with amendments and changes);

2) data on investments (shares, shares) in the companies of the Republic of Kazakhstan and foreign countries;

3) the invoice (invoices), electronic invoices, delivery-acceptance certificates on goods (works, services);

4) statements from bank on receipts from commodity export (works, services);

5) declarations on goods (with the backs) (statements);

6) passports of transactions;

7) quality certificates of goods;

8) certificates of origin of goods;

9) information sources used for determination of market price;

10) information on the method applied to determination of market price;

11) other documents proving correctness of use of the prices and confirmatory expenses on realization/purchase of goods (works, services) (transportation of goods, insurance, on the fee of the intermediary, expenses on transfer in ports, the freight of the vessel confirming customs payments and taxes, railway and other way bills, marine bills of lading, confirmatory discounts and allowances for quality, and other expenses).

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