I.O'S ORDER. MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of October 30, 2025 No. 647

About approval of Rules of use of special mobile application for the purposes of execution of the tax liabilities and obligations on social payments in case of application of special tax regime, contents of the check of special mobile application

According to Item 1 of article 717 of the Tax Code of the Republic of Kazakhstan PRIKAZYVAYU:

1. Approve:

1) Rules of use of special mobile application for the purposes of execution of the tax liabilities and obligations on social payments in case of application of special tax regime according to appendix 1 to this order;

2) Contents of the check of special mobile application according to appendix 2 to this order.

2. Recognize invalid some orders of the Ministry of Finance of the Republic of Kazakhstan according to appendix 3 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.

Appendix 1

to the Order of the acting minister of finance of the Republic of Kazakhstan of October 30, 2025 No. 647

Rules of use of special mobile application for the purposes of execution of the tax liabilities and obligations on social payments in case of application of special tax regime

Chapter 1. General provisions

1. These rules of use of special mobile application for the purposes of execution of the tax liabilities and obligations on social payments in case of application of special tax regime (further - Rules) are developed according to Item 1 of article 717 of the Tax Code of the Republic of Kazakhstan (further - the Tax code) and determine procedure for use of special mobile application for the purposes of execution of the tax liabilities and obligations by social payments in case of application of special tax regimes.

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

1) authorization - verification process of accounting data of the user in system and determinations of its access rights to information resources according to established policies of safety;

2) special mobile application (further - mobile application) - the mobile application is developed by body of state revenues for the purposes of application of the simplified procedure for execution of the tax liabilities and obligations on social payments in case of application of special tax regime (further - SNR), statements on registration accounting as the individual entrepreneur (removal from such registration accounting) based on the electronic document certified by means of the digital signature of the taxpayer;

3) the user - the physical persons who showed willingness to perform activities for SNR, and also the individual entrepreneurs applying SNR using mobile application for accomplishment of specific function and (or) task.

Other concepts used in these rules are applied according to the legislation of the Republic of Kazakhstan.

Chapter 2. Procedure for use of special mobile application for the purposes of execution of the tax liabilities and obligations on social payments in case of application of special tax regime

3. The physical persons who showed willingness to perform activities for SNR, and also the individual entrepreneurs applying SNR to registration as users of mobile application:

1) download mobile application;

2) will become authorized as its users;

3) is chosen by type of activity and tax regime.

4. The mobile application is used for execution of the tax liabilities and obligations on social payments by application of the following main components:

1) statement on registration accounting as the individual entrepreneur and removal from such registration accounting.

Statement on registration accounting as the individual entrepreneur is performed by physical persons in case of registration in mobile application by data entry in the notification on the beginning activities as the individual entrepreneur.

For removal from registration accounting as the individual entrepreneur the user according to articles 74 and 76 of the Tax Code submits the tax application for the termination of activities as the individual entrepreneur and liquidating tax statements to body of state revenues in the place of implementation of business activity.

At the same time opportunity to specify in mobile application consent to the termination of business activity by the individual entrepreneur in the simplified procedure without carrying out cameral control is provided;

2) accounting of the income by checks of mobile application.

In mobile application the income of the user is created automatically by the checks of mobile application, checks of cash register received from operators of fiscal data and also on the amounts transferred into bank accounts (in the presence of consent to disclosure of bank secrecy and integration with information systems of banks of the second level), or the entered amount by manual input;

3) the automated calculation of tax amounts and social payments.

The mobile application provides the automated calculation of the tax amounts and social payments which are subject to payment by the user proceeding from the income specified in part one of this subitem by application of the corresponding rates, stipulated in Item 1 Article 720 and article 726 of the Tax Code.

The estimated amounts of obligations are displayed for viewing, adjustment and implementation of payment;

4) accounting of workers.

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