ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of October 17, 2025 No. 915

About approval of Rules and term of realization of pilot project on application by bodies of state revenues of measures for simplification of the procedure connected with realization of the property pledged by the taxpayer and (or) the third party on account of the tax debt and to other obligatory payments in the budget with use of mobile application

According to Item 1-1 of article 68 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) of PRIKAZYVAYU:

1. Approve the enclosed Rules and term of realization of pilot project on application by bodies of state revenues of measures for simplification of the procedure connected with realization of the property pledged by the taxpayer and (or) the third party on account of the tax debt and to other obligatory payments in the budget with use of mobile application.

2. 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.

3. This order becomes effective after ten calendar days after day of its first official publication and is effective till December 31, 2026 inclusive.

Appendix

to the Order of the Minister of Finance of the Republic of Kazakhstan of October 17, 2025 No. 915

Rules and term of realization of the Pilot project on application by bodies of state revenues of measures for simplification of the procedure connected with realization of the property pledged by the taxpayer and (or) the third party on account of the tax debt and to other obligatory payments in the budget with use of mobile application

Chapter 1. General provisions

1. These rules and term of realization of pilot project on application by bodies of state revenues of measures for simplification of the procedure connected with realization of the property pledged by the taxpayer and (or) the third party on account of the tax debt and to other obligatory payments in the budget with use of mobile application (further - Rules) are developed according to Item 1-1 of article 68 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) (further - the Tax code) and determine procedure and term of realization of pilot project by application by bodies of state revenues of measures for simplification of the procedure connected with realization of the property pledged by the taxpayer on account of the tax debt and to other obligatory payments in the budget (further - object), with use of mobile application (further - pilot project).

2. The pilot project provides simplification of the procedure connected with realization of object by application of mobile application for the purpose of evaluating object.

3. In these rules the following basic concepts are used:

1) the QQ bagalau mobile application - the mobile application developed for the purpose of simplification of the procedure of determination of market value of object (further - mobile application);

2) bodies of state revenues - Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan and its territorial authorities.

4. The pilot project is implemented till December 31, 2026 inclusive in the territory of the cities of Astana, Almaty, Shymkent and Almaty region.

5. Participants of pilot project are:

1) Fund of the Problem Credits joint-stock company (further - JSC FPK);

2) bodies of state revenues;

3) the company, engaged in development of mobile application (further - developer in coordination);

4) appraiser;

5) taxpayers;

6) the third parties who provided as a deposit property.

Chapter 2. Functions of participants and procedure for project implementation on application by bodies of state revenues of measures for simplification of the procedure connected with realization of the property pledged by the taxpayer and (or) the third party on account of the tax debt and to other obligatory payments in the budget with use of mobile application

6. The taxpayer within pilot project:

1) provides to body of state revenues the information on object;

2) is received by explanation from bodies of state revenues about procedure for realization of pilot project.

7. Bodies of state revenues:

1) is requested from participants of pilot project of the data and by the documents connected with assessment and realization of object;

2) are provided to participants of pilot project of explanation on the questions connected with carrying out pilot project within 15 working days from the date of the address to official sources of bodies of state revenues.

3) when entering data into mobile application it is strict to adhere to the user's guide of mobile application.

8. Developer:

1) is received by explanation from bodies of state revenues about procedure for realization of pilot project;

2) is provided by operability of mobile application for the purpose of high-quality loading of photo video files, data, and also forming by the appraiser of the valuation report of object;

3) is sent to JSC FPK by the valuation report which is the written instrument, constituted according to the legislation on estimative activities for results of the carried-out assessment according to the subitem 9) of article 1 of the Law of the Republic of Kazakhstan "About estimative activities of the Republic of Kazakhstan".

9. The developer involves the appraiser to evaluating object, according to the Law of the Republic of Kazakhstan "About estimative activities in the Republic of Kazakhstan".

10. The developer provides high-quality and correct filling of mobile application with analytical data.

11. JSC FPK and other participants receive explanation from bodies of state revenues about procedure for realization of pilot project.

12. JSC FPK within 1 (one) working day after receipt of acts of the belongings list and the resolutions on the address of collection attached to it, the valuation report of object from developer on registered mail places them on the www.e-qazyna.kz Internet resource.

13. For the purpose of realization of pilot project the employee of body of state revenues downloads mobile application and will become authorized as the user.

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