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THE ORDER OF THE DEPUTY PRIME MINISTER - THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of July 31, 2023 No. 817

About approval of Rules of submission of data by the exchanges of digital assets, and also other members of the International financial center "Astana" about the operations performed by residents of the Republic of Kazakhstan at the exchanges of digital assets and the paid remunerations to residents and nonresidents from implementation of the activities connected with digital assets"

According to Item 27 of article 26 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) of PRIKAZYVAYU:

1. Approve the enclosed Rules of submission of data by the exchanges of digital assets, and also other members of the International financial center "Astana" about the operations performed by residents of the Republic of Kazakhstan at the exchanges of digital assets and the paid remunerations to residents and nonresidents from implementation of the activities connected with digital assets.

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;

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, 2024 and is subject to official publication.

The deputy prime minister is the Minister of Finance of the Republic of Kazakhstan

E.Zhamaubayev

Approved by the Order of the Deputy prime minister - the Minister of Finance of the Republic of Kazakhstan of July 31, 2023 No. 817

Rules of submission of data by the exchanges of digital assets, and also other members of the International financial center "Astana" about the operations performed by residents of the Republic of Kazakhstan at the exchanges of digital assets and the paid remunerations to residents and nonresidents from implementation of the activities connected with digital assets

Chapter 1. General provisions

1. These rules of submission of data by the exchanges of digital assets, and also to residents and nonresidents from implementation of the activities connected with digital assets (further – Rules) are developed by other members of the International financial center "Astana" about the operations performed by residents of the Republic of Kazakhstan at the exchanges of digital assets and the paid remunerations according to Item 27 of article 26 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) and determine procedure for submission of data by the exchanges of digital assets, and also other members of the International financial center "Astana" about the operations performed by residents of the Republic of Kazakhstan at the exchanges of digital assets and the paid remunerations to residents and nonresidents from implementation of the activities connected with digital assets.

2. In these rules the following basic concepts are used:

1) authorized body – the state body performing management in the sphere of ensuring receipts of taxes and payments in the budget;

2) digital asset – the property created in electronic and digital form with assignment of digital code, including using means of cryptography and computer calculations, registered and provided with information invariance on the basis of technology of the distributed platform of data

3) the exchange of digital assets – the digital platform performing organizational and technical supply of the biddings, release, the address and storage of digital assets;

4) members of the International financial center "Astana" – the legal entities registered according to the law in force of the International financial center "Astana" (further - MFTsA), and also other legal entities accredited by MFTsA.

Chapter 2. Procedure for submission of data by the exchanges of digital assets, and also other members of the International financial center "Astana"

3. The exchanges of digital assets, and also other members of MFTsA no later than the 15th day of the second month following reporting quarter represent to authorized body of the data on the operations performed by residents of the Republic of Kazakhstan at the exchanges of digital assets and the paid remunerations to residents and nonresidents from implementation of the activities connected with digital assets for form according to appendices 1 and 2 to these rules.

4. Data, stipulated in Item 3 these rules, are represented to authorized body on the electronic medium (in the Microsoft Excel format) with the cover letter which is signed by the head or person replacing it. In case of the direction of data, signed by person, the replacement head the copy of the order (order) on assignment of obligations encloses to the letter.

5. The authorized body uses the received data during implementation of tax administration.

Appendix 1

to Rules of submission of data by the exchanges of digital assets, and also other members of the International financial center "Astana" about the operations performed by residents of the Republic of Kazakhstan at the exchanges of digital assets and the paid remunerations to residents and nonresidents from implementation of the activities connected with digital assets

Form

Data on the operations performed by residents of the Republic of Kazakhstan at the exchanges of digital assets for the period ______ 20 ___ year

Individual identification number / business identification customer number

Surname, name, middle name (in case of its availability)

Type of negotiable digital asset

1

2

3

4

Continuation of the table

Cost

Quantity

Type of the transaction (purchase/sale)

Date of transaction

5

6

7

8

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