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of March 29, 2024 No. 172
About approval of Rules of determination, publication of cost of digital assets and the list of their types
According to item 4 of article 227-1 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) of PRIKAZYVAYU:
1. Approve:
1) Rules of determination, publication of cost of digital assets according to appendix 1 to this order;
2) the list of types of digital assets which cost is subject for publication according to appendix 2 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;
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.
3. This order becomes effective after ten calendar days after day of its first official publication.
Minister of Finance of the Republic of Kazakhstan
M. Takiyev
It is approved Ministry of digital development, innovation and aerospace industry of the Republic of Kazakhstan |
|
Appendix 1
to the Order of the Minister of Finance of the Republic of Kazakhstan of March 29, 2024 No. 172
1. These rules of determination, publication of cost of digital assets (further – Rules) are developed according to item 4 of article 227-1 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) and determine procedure for determination, publication of cost of digital assets.
2. The basic concepts used in these rules:
the price from information sources - the price received from officially acknowledged sources of information, data on stock exchange quotations from other sources of information;
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;
the exchange of digital assets – the digital platform performing organizational and technical supply of the biddings, release, the address and storage of digital assets;
digital mayningovy pool – the legal entity accredited according to the legislation of the Republic of Kazakhstan on digital assets, providing service of combination of capacities of the hardware and software for digital mining of digital mayner, performing distribution between digital mayner of the digital assets received as a result of their joint activities;
CoinMarketCup – crypto - the website on which are in real time published the cost of digital assets, market data on capitalization of digital assets and sales amount of digital assets.
3. For cost determination of digital assets by Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (further – Committee) information placed on the CoinMarketCup Internet resource is used.
The cost of digital assets is determined by Committee daily in the working day in which CoinMarketCup holds the auction on digital assets.
The cost of the digital assets specified in the list of types of digital assets which cost is subject for publication, according to appendix 2 to this order (further - the List) Committee weighted average cost of the digital assets which developed following the results of days on CoinMarketCup undertakes.
In non-working days the cost of digital assets determined at the working day preceding non-working day is applied.
4. The cost of digital assets for the purpose of determination of the income of person from activities for digital mining, digital mayningovy pool and the exchange of digital assets is determined on the date of receipt of digital assets.
5. The digital assets having fixed cost in foreign currency are converted into national currency of the Republic of Kazakhstan using the currency exchange rate determined by National Bank of the Republic of Kazakhstan on the date of receipt of digital assets.
6. The committee according to the procedure, established by the Law of the Republic of Kazakhstan "About public procurements" signs the agreement on public procurements of services in representation of access to information service for tax administration (further – the Agreement) with the physical person or legal entity having Internet resource for the publication of data on the cost of digital assets.
7. The committee on the official Internet resource (kgd.gov.kz) publishes the information about person, signed the Agreement and the reference to its Internet resource.
8. Person which signed the Agreement monthly in time no later than the 25th following month under report publishes on the Internet resource belonging to it the cost of digital assets, according to the List.
Appendix 2
to the Order of the Minister of Finance of the Republic of Kazakhstan of March 29, 2024 No. 172
№ |
Name of digital assets |
Abbreviated name |
1 |
Bitcoin |
BTC |
2 |
BitcoinCash |
BCH |
3 |
Dash |
DASH |
4 |
Dogecoin |
Doge |
5 |
EthereumClassic |
ETC |
6 |
Horrizen |
ZEN |
7 |
Litecoin |
LTC |
8 |
Monero |
XMR |
9 |
Siacoin |
SC |
10 |
Thronix |
TRX |
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