JOINT ORDER OF THE MINISTER OF TRADE AND INTEGRATION OF THE REPUBLIC OF KAZAKHSTAN AND MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of September 30, 2025 No. 281-OD, 2 of October, 2025 No. 563

About approval of Rules of submission of the conclusion about compliance of the size of insurance reserves on not earned premiums, not event to the losses declared, but not settled losses which occurred, but unclaimed losses according to the insurance contracts and reinsurance concluded by Export credit agency of Kazakhstan, to the requirements established by the legislation of the Republic of Kazakhstan on regulation of trading activity

According to subitem 10-6) of article 7 of the Law of the Republic of Kazakhstan "On regulation of trading activity" PRIKAZYVAYEM:

1. Approve the enclosed Rules of submission of the conclusion about compliance of the size of insurance reserves on not earned premiums, not event to the losses declared, but not settled losses which occurred, but unclaimed losses according to the insurance contracts and reinsurance concluded by Export credit agency of Kazakhstan, to the requirements established by the legislation of the Republic of Kazakhstan on regulation of trading activity.

2. To provide to department of assets and corporate management of the Ministry of Trade and integration of the Republic of Kazakhstan in the procedure established by the legislation:

1) within five calendar days from the date of signing of this joint order the direction it electronically in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "Institute of the legislation and legal information" for official publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

2) placement of this joint order on Internet resource of the Ministry of Trade and integration of the Republic of Kazakhstan.

3. To impose control of execution of this joint order on the chief of staff of the Ministry of Trade and integration of the Republic of Kazakhstan.

4. This order becomes effective since January 1, 2024 and is subject to official publication.

Approved to joint Orders of the Minister of Trade and integration of the Republic of Kazakhstan and the Minister of Finance of the Republic of Kazakhstan of September 30, 2025 No. 281-OD, 2 of October, 2025 No. 563

Rules of submission of the conclusion about compliance of the size of insurance reserves on not earned premiums, not event to the losses declared, but not settled losses which occurred, but unclaimed losses according to the insurance contracts and reinsurance concluded by Export credit agency of Kazakhstan, to the requirements established by the legislation of the Republic of Kazakhstan on regulation of trading activity

Chapter 1. General provisions

1. These rules of submission of the conclusion about compliance of the size of insurance reserves on not earned premiums, not event to the losses declared, but not settled losses which occurred, but unclaimed losses according to the insurance contracts and reinsurance concluded by Export credit agency of Kazakhstan, the requirements established by the legislation of the Republic of Kazakhstan on regulation of trading activity are developed according to subitem 10-6) of article 7 of the Law of the Republic of Kazakhstan "On regulation of trading activity" and determine procedure for submission of the conclusion about compliance of the size of insurance reserves by not earned premiums, not event to the losses declared, but not settled losses which occurred, but unclaimed losses according to the insurance contracts and reinsurance concluded by Export credit agency of Kazakhstan, to the requirements established by the legislation of the Republic of Kazakhstan on regulation of trading activity.

Chapter 2. Procedure for submission of the conclusion about compliance of the size of insurance reserves on not earned premiums, not event to the losses declared, but not settled losses which occurred, but unclaimed losses according to the insurance contracts and reinsurance concluded by Export credit agency of Kazakhstan, to the requirements established by the legislation of the Republic of Kazakhstan on regulation of trading activity

2. The body of state revenues during tax audit interacts with authorized body on regulation of trading activity (further – authorized body) on obtaining concerning the checked taxpayer the conclusion, stipulated in Item 4 these rules, for determination of the amounts on the corporate income tax (further – KPN) according to the tax legislation of the Republic of Kazakhstan.

3. The inquiry of body of state revenues sent to authorized body contains the following data:

1) details of Export credit agency of Kazakhstan (the name, business and identification number (further – BIN);

2) the checked tax period;

3) the amounts of insurance reserves on not earned premiums, not event to the losses declared, but not settled losses which occurred, but unclaimed losses according to the insurance contracts and reinsurance concluded by Export credit agency of Kazakhstan for the end of accounting tax period and for the end of accounting tax period of previous year reflected by Export credit agency of Kazakhstan in source accounting documents and declarations on KPN.

4. The authorized body at the request of body of state revenues within 15 (fifteen) calendar days from the date of receipt of request represents:

the conclusion about compliance of the size of insurance reserves on not earned premiums according to the insurance contracts and reinsurance concluded by Export credit agency of Kazakhstan, to the requirements established by the legislation of the Republic of Kazakhstan on regulation of trading activity for form according to appendix 1 to these rules;

the conclusion about compliance of the size of insurance reserves on the declared, but not settled losses according to the insurance contracts and reinsurance concluded by Export credit agency of Kazakhstan, to the requirements established by the legislation of the Republic of Kazakhstan on regulation of trading activity for form according to appendix 2 to these rules;

the conclusion about compliance of the size of insurance reserves on occurred, but to unclaimed losses according to the insurance contracts and reinsurance concluded by Export credit agency, to the requirements established by the legislation of the Republic of Kazakhstan on regulation of trading activity for form according to appendix 3 to these rules.

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