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

of October 29, 2025 No. 645

About approval of the Standard regulations on service group of body of state revenues

According to the subitem 2) article 47 of the Tax Code of the Republic of Kazakhstan PRIKAZYVAYU:

1. Approve the enclosed Standard regulations on service group of body of state revenues.

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) within five working days from the date of signing of this joint order the direction it the copy in electronic form in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "Institute of the legislation and legal information of the Republic of Kazakhstan" the Ministries of Justice of the Republic of Kazakhstan 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 Finance of the Republic of Kazakhstan after its official publication.

3. This joint order becomes effective since January 1, 2026 and is subject to official publication.

Approved by the Order i.o the Minister of Finance of the Republic of Kazakhstan of October 29, 2025 No. 645

Standard regulations on service group of bodies of state revenues

Chapter 1. General provisions

1. This Standard regulations on service group of tax authority (further - the Standard provision) are developed according to the subitem 2) of article 47 of the Tax Code of the Republic of Kazakhstan (further - the Tax code) and determine procedure for activities of service group of tax authorities (further - service group) by rendering the state services of tax authorities (further - the state services) and information and explanatory support to taxpayers on execution of the tax liabilities, including by creation and submission of declarations of physical persons.

2. Service group is the exit group consisting of at least two officials of the tax authorities rendering the state services and information and explanatory support to taxpayers in execution of the tax liabilities, including in creation and submission of declarations of physical persons, separate categories of taxpayers.

Belong to the separate categories of taxpayers:

1) persons with disability of the first or second group;

2) persons having diseases in case of which the term of temporary disability can be established more than 2 (two) months;

3) aged persons is more senior than eighty years which need foreign leaving and the help;

4) the physical persons living in the remote settlements in the territory of which there are no networks of telecommunications public.

3. The service group in the activities is guided by the subitem 2) of Article 47 and Chapter 9 of the Tax code, Item 2 of article 5 of the Law of the Republic of Kazakhstan "About the state services", and also this Standard provision.

Chapter 2. Procedure for activities of service group

4. The schedule of departure and structure of service group affirms the relevant tax authority and is placed at information stands of client service center of tax authorities, Internet resource of local executive bodies, and also in mass media.

5. Application for arrival of service group is performed through Single contact center on phone number of 1414.

6. Before acceptance of tax statements on receipt of the state services and declarations, the service group explains to taxpayers of the right and obligation, gives help and checks correctness of filling of tax statements for receipt of the state services and declarations.

7. Acceptance of tax statements on receipt of the state services and declarations is performed by service group in the Kazakh or Russian languages, at the request of the taxpayer, according to the procedure and the terms provided by regulatory legal acts on rendering the state services.

Service group at acceptance of tax statements on receipt of the state services and declarations in the presence of the taxpayer:

1) verifies the data of the taxpayer reflected in the tax statement on receipt of the state services or the declaration with the identity document, and also in case of representation of interests of the taxpayer checks availability of powers of the representative according to the civil legislation of the Republic of Kazakhstan;

2) checks completeness and correctness of filling of the tax statement for receipt of the state services or the declaration;

3) gives mark about acceptance in the second copy of the tax statement on receipt of the state services or the declaration.

Reclamation from taxpayers of the documents which are subject to obtaining from information systems is not allowed.

8. The personal data of physical persons which became known in process of acceptance of tax statements on receipt of the state services and declarations to service group are not subject to disclosure to the third parties according to article 11 of the Law of the Republic of Kazakhstan "About personal data and their protection".

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