ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of October 3, 2025 No. 567

About approval of requirements to the standard file of check, the rule of its creation and provision

According to the subitem 5) Item 1 of article 161 of the Tax Code of the Republic of Kazakhstan PRIKAZYVAYU:

1. Approve:

1) Requirements to the standard file of check according to appendix 1 to this order;

2) Rules of creation and provision of the standard file of check according to appendix 2 to this order.

2. Declare invalid the order of the Minister of Finance of the Republic of Kazakhstan of December 19, 2018 No. 1092 "About approval of form of the standard file of check and rules of its creation" (it is registered in the Register of state registration of regulatory legal acts at No. 17991).

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 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 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 October 3, 2025 No. 567

Requirements to the standard file of check

1. These Requirements to the standard file of check (further – Requirements) are developed according to the subitem 5) of Item 1 of article 161 of the Tax Code of the Republic of Kazakhstan and establish requirements to the standard file of check.

2. The standard file of check – accounting data in the electronic format allowing to perform the analysis by means of information systems of tax authority including the following requirements:

accounting data of the taxpayer (tax agent);

the data of tax declarations created from information systems of bodies of state revenues;

the data on goods origin, works and services provided from information systems of bodies of state revenues (including data according to electronic invoices, foreign economic activity, including import, export, the country of goods' origin, customs declarations, information on production, turnover and realization of excise goods, and also other data directly or indirectly connected with determination of goods origin, works and services).

3. The automated forming of the standard file of check and (or) unloading of data in electronic form is performed with use of the information specified in paragraphs three and the fourth Item 2 of these Requirements, containing in information system of bodies of state revenues including accounting data, tax statements, and also the data arriving from the integrated state information systems.

Appendix 2

to the Order of the Minister of Finance of the Republic of Kazakhstan of October 3, 2025 No. 567

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