ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of September 24, 2025 No. 529

About statement of structure and Regulations on the appeal commission on consideration of claims to notifications on results of checks

According to Item 1 of article 480 of the Code of the Republic of Kazakhstan "About customs regulation in the Republic of Kazakhstan" and Item 1 of article 197 of the Tax Code of the Republic of Kazakhstan PRIKAZYVAYU:

1. Approve:

1) structure of the appeal commission on consideration of claims to notifications on results of checks according to appendix 1 to this order;

2) regulations on the appeal commission on consideration of claims to notifications on results of checks according to appendix 2 to this order.

2. Recognize invalid some orders of the Minister of Finance of the Republic of Kazakhstan according to appendix 3 to this order.

3. To provide to department of appeals 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 calendar 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 24, 2025 No. 529

Structure of the appeal commission on consideration of claims to notifications on results of checks

In the structure of the appeal commission on consideration of claims to notifications on results of checks (further – the appeal commission) including employees of the Ministry of Finance of the Republic of Kazakhstan and its departments, the Ministries of national economy of the Republic of Kazakhstan, representatives of National chamber of entrepreneurs of the Republic of Kazakhstan of Atameken (in coordination) and industry associations (in coordination), in number of at least 9 (nine) people enter:

Chairman of the appeal commission;

members of the appeal commission in number of at least 8 (eight) people.

Appendix 2

to the Order of the Minister of Finance of the Republic of Kazakhstan of September 24, 2025 No. 529

Regulations on the appeal commission on consideration of claims to notifications on results of checks

Chapter 1. General provisions

1. This Regulations on the appeal commission on consideration of claims to notifications on results of checks (further – the Provision) are developed according to Item 1 of article 480 of the Code of the Republic of Kazakhstan "About customs regulation in the Republic of Kazakhstan" (further – the Code about customs regulation) and Item 1 of article 197 of the Tax Code of the Republic of Kazakhstan (further – the Tax Code) and determine procedure of activities of the appeal commission on consideration of claims to notifications on results of checks (further – the Commission).

2. The commission in the activities is guided by the Constitution of the Republic of Kazakhstan, the Agreement on the Customs code of the Eurasian Economic Union of November 27, 2009, the Code about customs regulation, the Tax code, the Administrative procedural Procedure Code of the Republic of Kazakhstan, the laws of the Republic of Kazakhstan, acts of the President, the Government of the Republic of Kazakhstan and other legal acts, and also this Provision.

3. The purpose of this provision is consideration of claims to notifications on results of tax and customs inspections.

4. In this Provision the following concepts are applied:

1) working body – the structural division of authorized body providing the organization of work of the Commission;

2) the applicant – the taxpayer (tax agent) and (or) the customs applicant or the person which is performing activities in the sphere of customs affairs, who made the complaint;

3) authorized body – the central executive body of the Republic of Kazakhstan performing management in the sphere of ensuring receipts of taxes, customs and other obligatory payments in the budget;

4) department of authorized body – the department of authorized body providing completeness and timeliness of receipts of taxes, customs and other obligatory payments in the budget;

5) the claim – the complaint to the notification on results of check made in authorized body by the applicant and also amendment (amendments) to it.

5. The Commission chairman, and also members of the commission in number of eight people are part of the Commission.

Chapter 2. Organization of work of the Commission

6. The claim which arrived in authorized body goes to working body.

7. The working body sends to members of the commission:

1) in case of receipt of the claim to the notification on results of check – within 3 (three) working days from the date of receipt of the claim of the copy:

claim and appendices to them (in the presence);

the act of tax audit, and (or) the act of exit customs inspection, and (or) the act of cameral customs inspection with appendices to them (in the presence);

notifications on results of check;

2) in case of receipt of amendment (amendments) to the claim to the notification on results of verification of the copy:

amendment (amendments) to the claim and on requests of members of the commission of appendices to them (in case of their availability) - within 3 (three) working days from the date of receipt of amendment (amendments) to the claim;

3) in case of purpose of check within consideration of the claim, on the questions stated in the claim:

the copy of the act with appendices to them (in the presence) – within 3 (three) working days from the date of obtaining by working body;

4) in case of approval of the agenda of the regular meeting of the Commission – the agenda of the regular meeting of the Commission, not later than 3 (three) working days about day of carrying out commission session.

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