ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of October 2, 2025 No. 562

About approval of Rules of the organization and conducting tax accounting

According to items 4 and 7th article 202 of the Tax Code of the Republic of Kazakhstan PRIKAZYVAYU:

1. Approve the enclosed Rules of the organization and conducting tax accounting.

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

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.

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of October 2, 2025 No. 562

Rules of the organization and conducting tax accounting

Chapter 1. General provisions

1. These rules of the organization and conducting tax accounting (further - Rules) are developed according to items 4 and the 7th article 202 of the Tax Code of the Republic of Kazakhstan (further - the Tax code), and also according to Item 2 of article 2 of the Law of the Republic of Kazakhstan "About financial accounting and the financial reporting" (further - the Law).

2. Action of these rules extends to individual entrepreneurs who according to Item 2 of article 2 of the Law do not perform financial accounting and financial reporting preparation (further - the individual entrepreneur).

3. These rules determine procedure for the organization and conducting tax accounting by the individual entrepreneur.

Chapter 2. Procedure for the organization of tax accounting

4. The individual entrepreneur provides the organization of tax accounting, including creation, storage of source accounting documents, and also carrying out inventory count.

5. Transactions and events are reflected in tax accounting with reinforcement of originals of source accounting documents.

6. The individual entrepreneur provides accounting of transactions and money in cash desk. Accounting of transactions and money in cash desk is performed by the individual entrepreneur independently and (or) person cashier authorized by the individual entrepreneur.

7. Determination of the workers having right to sign of source accounting documents is performed according to article 10 of the Law.

In the absence of the above-stated document responsibility for right to sign of source accounting documents and correctness of reflection of transactions in them is assigned to the individual entrepreneur.

8. Upon transition to generally established procedure for the taxation of the individual entrepreneur receipt of the fixed assets is considered according to article 278 of the Tax Code.

Chapter 3. Procedure for conducting tax accounting

Paragraph 1. Accounting documentation

9. The individual entrepreneur performs conducting tax accounting according to requirements of Chapters 20 and 21 of the Tax code, and also according to these rules.

10. According to Item 2 of article 202 of the Tax Code accounting documentation of the individual entrepreneur includes:

source accounting documents;

tax registers;

tax forms;

tax accounting policy for the individual entrepreneurs applying special tax regime on the basis of the simplified declaration in form, according to appendix to these rules (further - tax accounting policy);

other documents which are the basis for determination of the taxation objects and (or) objects connected with the taxation and also for calculation of the tax liability.

11. Storage of accounting documentation is performed according to article 206 of the Tax Code.

12. In case of loss (theft, spoil, destruction) or death (in case of the fire, flooding, natural disaster) documents, the commission on investigation of the reasons of their loss or death and identification of perpetrators is appointed the individual entrepreneur.

By results of work of the commission the act which affirms the individual entrepreneur is drawn up. In the act it is in detail described: the place and the reasons of event, nature of external injuries, is given the list of the lost (damaged) documents, persons responsible for safety of source documents are specified. The commission receives the written explanation of the incident from specified persons. The documents of authorized state body confirming loss (theft, spoil, destruction) or death of documents (are put to the act in case of the fire, flooding, natural disaster).

In case of loss of documents, the individual entrepreneur provides their recovery.

Paragraph 2. Forms of source accounting documents and requirement to their creation

13. For the purpose of conducting tax accounting according to the subitem 2) of article 218 of the Tax Code by the individual entrepreneur constitutes source accounting documents.

14. Creation of source accounting documents by the individual entrepreneur is made according to Items 22, of 23, of 24, of 25, of 26, of 27, of 28, of 29, of 30, of 31, of 32, of 33, of 34, of 35 and 36 Rules of financial accounting approved by the order of the Minister of Finance of the Republic of Kazakhstan of March 31, 2015 No. 241 (it is registered in the Register of state registration of regulatory legal acts at No. 10954).

At the same time, source accounting documents are constituted in the state and (or) Russian languages without specifying of accounts of financial accounting.

15. Source accounting documents, forms and requirements to which are not approved according to the legislation of the Republic of Kazakhstan are developed by the individual entrepreneur independently according to Item 3 of article 7 of the Law.

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