ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of September 25, 2025 No. 536

About approval of forms of decisions of bodies of state revenues and statements concerning participation (control) in the controlled foreign company

According to part four of item 4 of Article 49, subitem 3) Item 1 of Article 83, Item 2 of Article 113 and article 336 of the Tax Code of the Republic of Kazakhstan PRIKAZYVAYU:

1. Approve forms:

1) notifications on elimination of violations of the tax legislation of the Republic of Kazakhstan according to appendix 1 to this order;

2) statements for participation (control) in the controlled foreign company according to appendix 2 to this order;

3) decisions on recognition of the resident taxpayer directly or indirectly, either structurally owning shares or having direct or indirect, or constructive control in the controlled foreign company, according to appendix 3 to this order.

2. Declare invalid the order of the Minister of Finance of the Republic of Kazakhstan of March 5, 2018 No. 334 "About approval of the application form about participation (control) in the controlled foreign company" (it is registered in the Register of state registration of regulatory legal acts at No. 16614).

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 its official publication;

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.

4. This order becomes effective since January 1, 2026 and is subject to official publication.

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of September 25, 2025 No. 536

Form

Notification on elimination of violations of the tax legislation of the Republic of Kazakhstan

___________________________________________________________________
                      (name of body of state revenues)

In compliance subitem 3) Item 1 of article 83 of the Tax Code

The Republic of Kazakhstan (further – the Tax code) notifies you

___________________________________________________________________
            (surname, name, middle name (if it is specified in the document,

___________________________________________________________________
    proving the identity) (further – surname, name, middle name) or complete

___________________________________________________________________
    name, individual identification number or business

___________________________________________________________________
  identification number (IIN/bin) of the taxpayer (tax agent)
about elimination of the allowed violations of the tax legislation: ______

___________________________________________________________________
       (violation essence, including with indication of controlled foreign

___________________________________________________________________
             the companies (further – KIK) or the KIK permanent organization,

___________________________________________________________________
        concerning which or which is available for tax authority

___________________________________________________________________
     information testimonial of the fact that the resident owns directly or

___________________________________________________________________
       indirectly, or constructive shares or has straight line or

___________________________________________________________________
                  indirect, or constructive control in KIK,

___________________________________________________________________
               numbers of the state and (or) tax registration

___________________________________________________________________
                             KIK or permanent organization

___________________________________________________________________
   KIK (in the presence of tax registration), descriptions of the bases which are available at

___________________________________________________________________
     tax authorities on recognition behind resident of shares or

___________________________________________________________________
                                              control in KIK)

___________________________________________________________________
             (requirement about submission of the statement for participation (control)

___________________________________________________________________
    in KIK, the requirement about submission of the declaration on corporate or

___________________________________________________________________
      to the individual income tax with reflection in it tax

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