ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of September 16, 2025 No. 500

About approval of Rules and terms of realization of pilot project on enhancement of tax administration regarding taxation on property and on vehicles of physical persons

According to Item 1-1 of article 68 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 and terms of realization of pilot project on enhancement of tax administration regarding taxation on property and vehicles of physical persons.

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 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 after ten calendar days after day of its first official publication and is effective till December 31, 2026 inclusive.

Appendix

to the Order of the Minister of Finance of the Republic of Kazakhstan of September 16, 2025 No. 500

Rules and terms of realization of pilot project on enhancement of tax administration regarding taxation on property and on vehicles of physical persons

Chapter 1. General provisions

1. These rules and terms of realization of pilot project on enhancement of tax administration regarding taxation on property and on vehicles of physical persons (further – Rules) are developed according to Item 1-1 of article 68 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) (further - the Tax code) and determine procedure and terms of realization of the Pilot project by enhancement of tax administration regarding taxation on property and on vehicles of physical persons (further – the Pilot project).

Chapter 2. Participants of the Pilot project on enhancement of tax administration regarding taxation on property and on vehicles of physical persons

2. Participants of the Pilot project are:

1) bodies of state revenues – Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (further – Committee), Department of state revenues across the Pavlodar region (further – Department), and also Managements of state revenues on Uspensky and Zhelezinsky districts of Department (further – Managements of state revenues);

2) local executive bodies, offices of akims of rural districts of Uspensky and Zhelezinsky districts of the Pavlodar region (further – Akimat of the rural district);

3) local executive bodies, offices of akims on Uspensky and Zhelezinsky districts of the Pavlodar region (further – Akimat of the area);

4) taxpayers on property and tax on the vehicles of physical persons (further – taxpayers) having the taxation object in Uspensky and Zhelezinsky districts of the Pavlodar region.

Chapter 3. Procedure and terms of realization of the Pilot project on enhancement of tax administration regarding taxation on property and on vehicles of physical persons

3. Department:

1) is estimated by the property tax and tax on vehicles of physical persons (further – taxes) according to the tax legislation of the Republic of Kazakhstan;

2) grants to ranking officers of Akimats of rural districts right of access to the Information system of tax administration of Committee (further – IS ISNA) for viewing of personal accounts of taxpayers about availability (absence) of debt and/or overpayment on taxes on the location specified in the subitem 4) of Item 2 of these rules with providing measures of information security.

The order on provision of right of access to IS ISNA, affirms the Head of Department, based on the list of officials of Akimats of the rural districts having access to the data which are tax secret according to the subitem 9) of Item 3 of article 30 of the Tax Code.

The right of access to IS ISNA is granted to the ranking officer of Akimat of the rural district based on the data received from Akimat of the area:

the scanned request for access to information systems of bodies of state revenues constituted in form according to appendix, to these rules;

copy of the order on appointment to post of the ranking officer of Akimat of the rural district;

copy of the order of the Akim of the rural district on fixing of responsibility of officials to use of data IS ISNA;

3) timely makes blocking of accounting records of ranking officers of Akimat of the rural district based on the data received from Akimat of the area:

relieved of the post;

transferred to other structural division;

gone on leave;

decreased in business trips;

4) informs ranking officers of Akimats of rural districts of the requirement, specified in technical documentation on the information security approved by the order of the Chairman of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan of December 20, 2024 No. 585 "About some questions of ensuring information security of bodies of state revenues" with the subsequent provision in Department of sheets of acquaintance with requirements;

5) fixes ranking officers of Department and Managements of state revenues for consultation of ranking officers of Akimats of areas and rural districts;

6) trains ranking officers of Akimats of areas and rural districts concerning the organization of taxation;

Explains 7) to ranking officers of Akimats of areas and rural districts on operations procedure in case of questions on the organization of taxation;

8) provides interaction between Akimats of areas and Managements of state revenues;

9) exercises control of activities of Akimats of areas and rural districts concerning correctness of calculation, completeness of collection, timeliness of transfer of taxes and payments in the budget, and also on questions according to the procedure, provided by the tax legislation of the Republic of Kazakhstan.

4. Management of state revenues:

1) in case of the address of taxpayers provides consultation about procedure for the organization of taxation;

2) renders assistance on adjustment and refining of their data concerning the taxation objects according to the legislation of the Republic of Kazakhstan;

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