ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of November 3, 2025 No. 664

About approval of form of the information provided to body of state revenues by payment and banking organizations about total sums of the payments and transfer for calendar quarter made in advantage and by the foreign companies performing activities by means of the Internet platform in the territory of the Republic of Kazakhstan, and also Rules and terms of their representation

According to Item 9 of Article 54 and the subitem 2) Item 2 of article 55 of the Tax Code of the Republic of Kazakhstan and the subitem 2) Item 3 of article 16 of the Law of the Republic of Kazakhstan "About the state statistics" PRIKAZYVAYU:

1. Approve:

1) form of the information provided to body of state revenues by payment and banking organizations about total sums of the payments and transfer for calendar quarter made in advantage and by the foreign companies performing activities by means of the Internet platform in the territory of the Republic of Kazakhstan according to appendix 1 to this order;

2) Rules and terms of provision to body of state revenues payment and banking organizations of data on total sums of the payments and transfer for calendar quarter made in advantage and by the foreign companies performing activities by means of the Internet platform in the territory of the Republic of Kazakhstan according to appendix 2 to this order.

2. Declare invalid the order of the Deputy prime minister – the Minister of Finance of the Republic of Kazakhstan of April 14, 2022 No. 408 "About approval of Rules, form and terms of provision by banks of the second level, the organizations performing separate types of banking activities, and payment institutes to authorized body of information on total sums of the payments and transfer for calendar year made in advantage and by the foreign companies through which Internet platform electronic trading is performed by goods, and (or) rendering services electronically, and also the directions authorized body in the banks of the second level, the organizations performing separate types of banking activities and payment institutes of data according to the list of the details including this merchent to ID, applied to acceptance of payments and (or) money transfers" (it is registered in the Register of state registration of regulatory legal acts at No. 27585).

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 Minister of Finance of the Republic of Kazakhstan of November 3, 2025 No. 664

The form intended for collection of administrative data

It is represented: in Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan.

The form intended for collection of administrative data on a grant basis is placed on the Internet – resource: www.kgd.gov.kz.

Name of administrative form: The information provided to body of state revenues by payment and banking organizations about total sums of the payments and transfer for calendar quarter made in advantage and by the foreign companies performing activities by means of the Internet platform in the territory of the Republic of Kazakhstan.

Index of the form intended for collection of administrative data on a grant basis: SPBO1.

Frequency: quarterly.

Accounting period: _____ quarter 20 _____ years.

The group of people, representing the form intended for collection of administrative data on a grant basis: payment and banking organizations.

The term of representation of the form intended for collection of administrative data on a grant basis: no later than the 15th day of the second month following reporting quarter.

Individual identification number / business identification number: ____________.

Collection method: in electronic form and (or) paper.

The information provided to body of state revenues by payment and banking organizations about total sums of the payments and transfer for calendar quarter made in advantage and by the foreign companies performing activities by means of the Internet platform in the territory of the Republic of Kazakhstan for _____ quarter 20 _____ years

Note: The explanation on filling of form of the data represented to body of state revenues by payment and banking organizations about total sums of the payments and transfer for calendar quarter made in advantage and by the foreign companies performing activities by means of the Internet platform in the territory of the Republic of Kazakhstan is given in appendix to the specified form.

Name ________________________________________________________

Address __________________________________________________________________________

________________________________________________________________________ phone

E-mail address ______________________________________________________

Contractor __________________________________________________________________
   surname, name and middle name (if it is specified in the identity document) the signature, phone

The head (person fulfilling its duties) or the authorized person

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info