I.O'S ORDER. MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of August 31, 2026 No. 589

About introduction of amendments to some orders of the Ministry 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 October 15, 2025 No. 611 "About some questions of carrying out the automated control of the statement of electronic invoices" (it is registered in the Register of state registration of regulatory legal acts at No. 37146) the following changes:

in Rules of carrying out the automated control of the statement of the electronic invoices approved by the specified order:

2) of Item 2 to state subitem part one in the following edition:

"2) the e-Tamga service - digital system of the operator in the form of special digital service by means of which the automated control is carried out, implemented in registratorsky digital system of the operator.";

the second Item 3 to state part in the following edition:

"The information message specified in part one of this Item within 1 (one) working day from the date of execution of the notification goes by means of the web portal of "the digital government", mobile application of "the digital government" and (or) the subscriber structure of cellular communication in the form of the short text message.";

1) of Item 6 to state the subitem in the following edition:

"1) specifies the used digital services for receipt of information messages, including number of the mobile phone and (or) the e-mail address;";

state Item 10 in the following edition:

"10. In case of assignment of ESF of registration number data of the tax account are considered.

Information on ESF, SNT, declarations on goods, is transferred to statements for import and payment of indirect taxes and payments to the e-Tamga service from digital systems of bodies of state revenues (further - TsS OGD) in the synchronous mode by means of integration services with use of standard protocols of data transmission.";

second and third Item 11 to state parts in the following edition:

"The created balance of the VAT is displayed in TsS OGD and on the tax account, in the automated mode is adjusted in process of change of balance of the VAT.

When forming ESF in the applied accounting system the payer the VAT requests the current balance of the VAT through accounting system in the presence of digital interaction with the e-Tamga service.";

state Item 23 in the following edition:

"23. By results of calculations the e-Tamga service directs the information message with indication of the amounts of calculations.

The information message specified in part one of this Item goes:

1) in all digital services specified by the payer of the VAT in case of registration in the e-Tamga service;

2) to the buyer by means of the web portal of "the digital government", mobile application "the digital government and (or) the subscriber structure of cellular communication and (or) TsS OGD, in case of replenishment of the tax account by the buyer by own money.";

state Item 35 in the following edition:

"35. The operator provides observance of requirements of the laws of the Republic of Kazakhstan "About personal data and their protection", "About cyber security", and also the orders of the Government of the Republic of Kazakhstan of December 20, 2016 to No. 832 "About approval of single requirements in spheres of digitalization and ensuring cyber security";

appendix 2 to the specified Rules to be reworded as follows according to appendix 1 to this order.

2. Bring in the order of the acting minister of finance of the Republic of Kazakhstan of October 30, 2025 No. 649 "About approval of Rules of return of the amount of exceeding of the value added tax" (it is registered in the Register of state registration of regulatory legal acts at No. 37306) the following changes:

state preamble in the following edition:

"According to Item 12 of article 125 of the Tax Code of the Republic of Kazakhstan and the subitem 1) of article 10 of the Law of the Republic of Kazakhstan "About the state and socially responsible services" I ORDER:";

in the Rules of return of the amount of exceeding of the value added tax approved by the specified order:

to state part one of Item 1 in the following edition:

"1. These rules of return of the amount of exceeding of the value added tax (further - Rules) are developed according to Item 12 of article 125 of the Tax Code of the Republic of Kazakhstan (further - the Tax code) and the subitem 1) of article 10 of the Law of the Republic of Kazakhstan "About the state and socially responsible services" (further - the Law) and determine procedure for return of the amounts of exceeding of the value added tax (further - the VAT).";

2, 3 and 4 to state Items in the following edition:

"2. The state service "Value Added Tax Return from the Budget" appears territorial authorities of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (further - Committee) on areas, areas, the cities and areas in the cities, in the territory of special economic zones (further - the service provider) in attendance procedure or by means of the web portal of "the digital government" (further - the portal) and (or) digital systems (further - TsS) body of state revenues (further - OGD) in the location of the taxpayer (further - uslugopoluchatel).

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