ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of October 28, 2025 No. 637

About some questions of maintaining personal account of the taxpayer (tax agent)

According to subitems 5) and 12) Articles 21, Item 2 of Article 113, Items 1 and 4 of Article 122, Item 3 of article 510 of the Tax Code of the Republic of Kazakhstan and the subitem 1) article 10 of the Law of the Republic of Kazakhstan "About the state services" PRIKAZYVAYU:

1. Approve:

1) Rules of maintaining personal account of the taxpayer (tax agent) according to appendix 1 to this order;

2) form of the tax statement on carrying out offsetting and (or) the tax return, payments in the budget, customs payments, penalty fee, percent and penalties 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.

It is approved Ministry of artificial intelligence and digital development of the Republic of Kazakhstan

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of October 28, 2025 No. 637

Rules of maintaining personal account of the taxpayer (tax agent)

Chapter 1. General provisions

1. These rules of maintaining personal account of the taxpayer (tax agent) (further – Rules) also 12) articles 21, Item 3 of article 510 of the Tax Code of the Republic of Kazakhstan (further – the Tax code), the subitem 1) of article 10 of the Law of the Republic of Kazakhstan "About the state services" are drafted according to subitems 5) (further – the Law) and determine procedure for maintaining personal account of the taxpayer (tax agent), including rendering the state service "Carrying Out Offsettings and the Tax Returns, Payments in the Budget, Penalty Fee, Penalties".

2. In these rules the following terms and determinations are applied:

1) overpayment – positive difference between paid (minus offset, returned) and estimated, added (minus reduced) the tax amounts, payment in the budget, penalty fee, penalty, social payments reflected in personal account for the current year taking into account balance of calculations from personal account of the year preceding the current year;

2) the official responsible for accounting – person performing functions of control of correctness of accounting added (estimated, reduced) and paid (offset, returned) the amounts of taxes, payments of the budget, social payments, and also the amounts of penalty fee and penalties in personal accounts and reporting preparations;

3) the official on control of obligation fulfillment – person performing functions of control of execution by the taxpayer (tax agent) of the tax liabilities, obligations on transfer of the social payments, and also the control of legitimacy accrued (estimated, reduced) the amounts of taxes, payments in the budget, penalty fee;

4) the official exercising control according to tax statements – person performing functions of input and (or) control of information on added (estimated, reduced) to the amounts of taxes, payments of the budget, social payments;

5) the official performing tax audit – person determined by the act of body of state revenues of purpose (carrying out) of tax audit;

6) the official exercising control of execution by the taxpayer (tax agent) of the tax liabilities on payment of indirect taxes – person performing functions of control of execution by the taxpayer (tax agent) of the tax liabilities on payment of indirect taxes in case of commodity import from the territory of state members of the Eurasian Economic Union (further – EEU) on the territory of the Republic of Kazakhstan;

7) the tax code and payment in the budget – digital designation of payment on classification of budget receipts by Single budget classification of the Republic of Kazakhstan;

8) reversal – additional accounting record in the corresponding graphs of personal account ("Is added", "reduced") based on supporting documents for the purpose of reduction to zero amount which is earlier carried out in personal account.

3. Personal account of the taxpayer (tax agent) (further – personal account) – the document for accounting estimated, added (reduced), listed and paid (taking into account offset and returned) the amounts of taxes and payments of the budget, social payments, and also the amounts of penalty fee and penalties.

4. The personal account is kept in national currency, and also in natural form when the tax legislation of the Republic of Kazakhstan directly provides execution of the tax liability on payment in natural form.

5. Accounting of receipts of taxes, payments in the budget is conducted according to single budget classification of the Republic of Kazakhstan approved by the order of the Minister of Finance of the Republic of Kazakhstan "Some questions of Single budget classification of the Republic of Kazakhstan" of April 4, 2025 No. 151.

Distribution of taxes and payments in the budget between republican and local budgets is made according to the Table of distribution of receipts of the budget between levels of budgets, control accounts of cash of National fund of the Republic of Kazakhstan, the off-budget funds created due to non-tax payments and budgets of state members of the Eurasian Economic Union, the Minister of Finance of the Republic of Kazakhstan approved by the order of April 4, 2025 No. 152.

6. The body of state revenues opens personal accounts on each taxpayer (tax agent) by the corresponding codes of budget classification of the income, social payments according to the List of taxes, payments in the budget, social payments on which it is recorded in bodies of state revenues, according to appendix 1 to these rules.

7. By body of state revenues accounting of taxes, payments in the budget, social payments, and also penalty fee and penalties is conducted in information system of tax administration (further – ISNA).

8. The information access, containing in personal accounts, is provided to officials of body of state revenues. The information system provides protection against unauthorized access and safety of information.

9. The officials responsible for accounting control correctness of accounting estimated (added, reduced), arrived (offset, returned) the amounts of taxes, payments of the budget, social payments, and also the amounts of penalty fee and penalties in personal accounts of the taxpayer (tax agent).

10. All records in personal accounts are made in chronological procedure with indication of date of record, and also the documents confirming legitimacy of such records.

11. Documentation on accounting of taxes, payments in the budget, social payments, and also penalty fee and penalties is kept on paper and (or) electronic media:

1) the documents received from authorized state bodies;

2) documents on offsetting and return of excessively (mistakenly) paid amounts of taxes, payments in the budget, penalty fee and penalties;

3) documents on offsetting and value added tax return (further – the VAT);

4) documents on transfer of personal accounts;

5) documents on changes of completion dates of the tax liabilities on tax payment, payments and penalty fee;

6) documents on tax debt of taxpayers (tax agents) declared bankrupt;

7) documents on execution of the tax liability of the liquidated taxpayers (tax agents), and also by reorganization of the legal entity.

Chapter 2. Procedure for maintaining personal account of the taxpayer (tax agent)

Paragraph 1. Procedure for opening of personal accounts of the taxpayer (tax agent)

12. The procedure for maintaining personal account provides:

1) accounting of the estimated, added, paid amounts of taxes and payments in the budget, social payments, penalty fee and penalties, including implementation of reconciliation of calculations for taxes, payments in the budget and to social payments, submissions of data on lack (availability) of debt and the statement from personal account of the taxpayer (tax agent) about condition of calculations with the budget for all or separate types of tax, payments in the budget, social payments, penalty fee, penalties;

2) offsetting of excessively (mistakenly) paid amount of tax, payment in the budget, penalty fee and penalties;

3) return of excessively (mistakenly) paid amount of tax, payment to the budget, penalty fee and penalties;

4) write-off of tax, payment in the budget, penalty fee and penalties;

5) forming of balance of calculations;

6) charges on personal account of difference amount between the minimum level of the price and the amount of the declared cost of the imported goods included in the list of separate types of goods to which the minimum level of the prices is applied;

7) write-off of excess of the value added tax from personal accounts of taxpayers;

8) the actions connected with personal account of the taxpayer (tax agent).

For accounting of execution of the tax liabilities of taxpayers (tax agents) on taxes, payments in the budget, obligations for transfer of social payments, and also penalty fee and penalties in bodies of state revenues personal accounts are opened.

13. Maintaining personal account of the taxpayer (tax agent) includes the subsequent reflection in personal account estimated, added, reduced, paid, offset, amounts repaid of tax, payment in the budget, social payments, transfer and closing of personal account.

14. When opening personal account identification number and registration data of the taxpayer (tax agent) forms the basis.

15. Personal accounts are opened:

1) for the legal entity, its structural division, and also structural division of legal nonresident person, the individual entrepreneur, person who is engaged in private practice, the legal nonresident person performing activities in the Republic of Kazakhstan through permanent organization without opening of branch, representation, the nonresident performing activities through the dependent agent, and also being the tax agent in the location, tax payment and payments in the budget;

2) for physical person:

resident – at the place of residence, tax payment and payments in the budget;

the nonresident – in the place of stay, in the bank location.

16. The personal account is opened by codes of classification of budget receipts, social payments, including:

on taxes (except for the VAT), to payments in the budget – in form according to appendix 2 to these rules;

on the VAT – in form according to appendix 3 to these rules;

on amount repaid of the VAT – in form according to appendix 4 to these rules;

on social payments – in form according to appendix 5 to these rules.

17. The personal account is opened for the taxpayer (tax agent) for the beginning of the current year or for date of emergence of the tax liability, obligation on transfer of social payments with indication of the balance of calculations including the amount of shortage or overpayment. In case of absence at the taxpayer (tax agent) of shortage or overpayment of balance of calculations it is considered equal to zero.

18. Estimated, added, reduced, paid, offset, amounts repaid are reflected in personal account of the taxpayer (tax agent) with indication of date of reflection, content of the made action, the name of the document based on which such reflection is made.

19. The balance of calculations for taxes, payments in the budget, to social payments, penalty fee and to penalties is reflected in the corresponding graphs of personal account "Balance": in the presence of debt it is specified with the sign "minus" (–), in case of overpayment it is specified with the sign "plus" (+).

20. In personal accounts of physical persons, including individual entrepreneurs, are specified:

1) individual identification number (further – IIN);

2) surname, name and middle name (if it is specified in the identity document);

3) name of the individual entrepreneur;

4) the tax code (payment) on classification of budget receipts.

21. When opening, maintaining, transfer, closing of personal accounts necessary information on taxpayers (tax agents) from registration data is used.

When opening personal accounts, except the above-stated details, business – identification number (further – BIN) the legal entity in addition is specified to structural divisions of legal entities.

22. When opening, maintaining, closing, transfer of personal accounts, liquidation, reorganization of the legal entity, recognition of the taxpayer (tax agent) by the bankrupt, recognition of physical person by court it is unknown absent, entry into force of the judgment about the announcement of physical person by the dead – bodies of state revenues are guided by the documents submitted by the relevant authorized state bodies:

1) performing state registration, re-registration and liquidation of legal entities (further – judicial authorities);

2) statistics;

3) performing accounting and (or) registration of the taxation objects;

4) granting licenses, certificates or other documents of allowing and notifying nature;

5) performing registration of physical persons in the place of their residence in the Republic of Kazakhstan;

6) performing civil registration;

7) guardianship and custody;

8) judicial authorities.

Paragraph 2. Procedure for maintaining personal account of the taxpayer (tax agent), calculation of balance of calculations in personal account of the taxpayer (tax agent) for taxes, payments in the budget, to social payments, penalties, penalty fee

23. Personal accounts are operated in tenge and tiyna.

24. In personal accounts of record on calculation, charge, reduction, payment, offset, the tax return, payments in the budget, social payments, penalty fee and penalties are made on the basis:

The register to charge (reduction) of the amounts of taxes, payments in the budget, social payments and penalty fee (further – the Register to charge) in form according to appendix 6 to these rules;

The register to charge (reduction) of the amounts of taxes, payments in the budget, social payments, penalty fee and penalties by results of tax audits and to resolutions on imposing of administrative punishments in form according to appendix 7 to these rules;

daily reports on revenues with the payment documents attached to them to payment;

The register on change of completion dates of the tax liability on tax payment, payments and penalty fee in form according to appendix 8 to these rules (further – the Register on change).

25. When carrying out each transaction in personal account date of record of transaction, content of transaction and (or) the document based on which record is made are specified.

Records based on the Register to charge and the Register on change are carried out to personal account by the official responsible for accounting, no later than 3 (three) working days from the date of their obtaining.

26. For each date of record of transaction the balance of calculations for taxes, payments in the budget, to social payments of the taxpayer (tax agent), penalty fee and penalties is determined.

27. Monthly, quarterly on personal account the general result on estimated, added, reduced, paid, offset is summed up, of amounts repaid of taxes, payments in the budget, social payments, penalty fee and penalties for month under report, quarter and with the accruing result in year.

28. All records on calculation, charge, reduction, payment, offset, the tax return, payments in the budget, social payments are carried out in the column "Calculations for Taxes and Payments" which is subdivided into columns "Is added", "reduced", "paid", "returned".

The column of personal account "Balance of calculations (shortage (–) or overpayment (+)" is calculated on the basis of the following arithmetic actions:

the column "Balance of Calculations (Shortage (—) or Overpayment (+)" minus the column "Is added" plus the column "Is reduced" plus the column "Is paid" minus the column "Is returned" plus the column "Tax Amount (Payment) on the Changed Completion Date of the Tax Liability".

29. All records on charge, reduction, payment, offset, return of penalty fee are made in the general column "Calculations for Charge of Penalty Fee" which is subdivided into the columns "It Is Added Penalty Fee", "Period", "It Is Paid Returned) Penalty Fee", "Balance of Penalty Fee".

The column "Balance of Penalty Fee (Shortage (—) or Overpayment (+)" is calculated on the basis of the following arithmetic actions:

column "Balance of Penalty Fee (Shortage (—) or Overpayment (+)" minus column "It Is Added Penalty Fee" plus column "It Is Reduced Penalty Fee" plus column "It Is Paid Penalty Fee" minus column "It Is Returned Penalty Fee" plus column "The Penalty Fee Amount on the Changed Completion Date of the Tax Liability".

30. All records on charge, reduction, payment, return of penalties are made in the general column "Calculations for Charge of Penalty" which is subdivided into the columns "It Is Added Penalty", "It Is Paid Returned) Penalty", "Balance of Penalty".

The column "Balance of Penalty (Shortage (—) or Overpayment (+)" is calculated on the basis of the following arithmetic actions:

column "Balance of Penalty for the Beginning of the Accounting Period" minus column "It Is Added Penalty" plus column "It Is Reduced Penalty" plus column "It Is Paid Penalty" minus column "It Is Returned Penalty" plus column "The Penalty Amount on the Changed Completion Date of the Tax Liability".

31. The column "It Is Brought All since the Beginning of Year less Returns" is calculated automatically on the basis of summing of indicators of tax payment, payments in the budget, social payments, penalty fee and penalties the accruing result since the beginning of tax year taking into account the amounts of returns respectively according to the columns "It Is Returned (—)".

32. In the graph of personal account of "The data on change of completion date of the tax liability" the amount and the repayment schedule of tax (payment) based on the Register on change represented by the official on control of obligation fulfillment to the official responsible for accounting separately is specified.

33. Account of execution of the tax liabilities of taxpayers (tax agents) on payment is kept taking into account the codes of purpose of payment specified in payment documents.

Paragraph 3. Accounting of the estimated (accrued) amounts taxes and payments in the budget

34. Record of the tax liabilities on tax payment and payments in the budget in columns of personal account "Is added", "reduced" it is performed automatically from the forms of tax statements provided by taxpayers (tax agents).

35. In the absence of automatic delivery from forms of tax statements of the amounts of taxes and payments of the budget, record of the tax liabilities estimated in the taxpayer (tax agent) on tax payment and payments in the budget in columns of personal account "Is added", "reduced" it is performed based on the Register to charge.

The register to charge is constituted by the official exercising control according to tax statements and it is represented to the official responsible for accounting also in the following cases:

based on the data received from authorized state bodies within 15 (fifteen) working days from the date of receipt of data;

according to the decision of body of state revenues.

36. The register to charge is constituted by the official exercising control of execution by the taxpayer of the tax liabilities on payment of indirect taxes on the basis:

1) conclusions of body of state revenues about charge of the amounts of indirect taxes;

2) obligations about import of products of conversion;

3) obligations about export of products of conversion;

4) the performance report of the obligation about import of products of conversion;

5) the performance report of the obligation about export of products of conversion;

6) notifications on carrying out exhibition and fair trade;

7) report on the notification on carrying out exhibition and fair trade;

37. In the Register to charge are specified:

1) name and BIN or IIN of the taxpayer;

2) type of tax (payment) and code of budget classification;

3) in the columns "To Charge (Reduction)" – the amounts of taxes, payments of the budget, social payments to charge or reduction;

4) the name, date and document number based on which record in personal account is made;

5) period and payment due date;

6) date, surname, name and middle name (in case of its availability) and the signature of workers, according to handed over and accepted the register.

38. Record in personal account on the added amount of indirect taxes in case of non-presentation of the statement for commodity importation and payment of indirect taxes on paper or its not receipt in electronic form in body of state revenues in time, stipulated in Item 2 articles 531 of the Tax Code, is made based on the Register to charge.

39. In column 9 of the Register to charge the name of the document based on which record in personal account – the conclusion of body of state revenues about charge of the amounts of indirect taxes is made, in form according to appendix 9 to these rules is specified.

40. The register to charge is constituted and it is represented the official responsible for its creation, to the official responsible for accounting, no later than 3 (three) working days after approach of term, stipulated in Item 2 articles 531 of the Tax Code.

The official responsible for accounting, in day of receipt of the Register to charge makes delivery in personal account on the VAT of the amount of the accrued tax of the column "Is added" personal account by the corresponding code of budget classification with indication of the document – the conclusion of body of state revenues about charge of the amounts of indirect taxes based on which record in personal account is made.

41. In case of submission of the statement for commodity importation and payment of indirect taxes on paper or its receipts in electronic form after term, stipulated in Item 2 articles 531 of the Tax Code, the official exercising control of execution by the taxpayer of the tax liabilities on payment of indirect taxes within 3 (three) working days from the date of representation by the taxpayer on paper or receipts in electronic form of such statement sends to the official responsible for accounting, the Register to charge constituted based on the conclusion of body of state revenues about charge of the amounts of indirect taxes where specifies the amount of earlier accrued tax to "reduction". The official responsible for accounting, in day of receipt of the Register to charge makes delivery of tax amount in the column "Is reduced" personal account by the corresponding code of budget classification.

At the same time the penalty fee added on tax amount in case of non-presentation of the statement for commodity importation and payment of indirect taxes on paper or its non receipt in electronic form in time, stipulated in Item 2 articles 531 of the Tax Code, is not subject to reversal from personal account.

42. In case of submission by the taxpayer to body of state revenues in the location of the obligation about export of products of conversion, the obligation about import of products of conversion the official exercising control of execution by the taxpayer of the tax liabilities on payment of indirect taxes within 3 (three) working days from the date of their obtaining based on these obligations constitutes at the same time:

1) the Register to charge with indication of tax payment due date:

when importing raw materials supplied by the customer to conversion from the territory of state members of EEU on the territory of the Republic of Kazakhstan – date of import of raw materials supplied by the customer;

when exporting raw materials supplied by the customer for conversion from the territory of the Republic of Kazakhstan on the territory of state members of EEU – date of export of raw materials supplied by the customer;

2) the Register on change of completion dates of the tax liability on tax payment, payments and penalty fee.

At the same time in column 7 of the Register on change of completion dates of the tax liability on tax payment, payments and penalty fee terms of change of execution of the tax liabilities are specified:

in case of submission of the obligation about export of products of conversion:

from the date of import of raw materials supplied by the customer to the term established for submission of the performance report of the obligation about export of products of conversion. In case of realization in the territory of the Republic of Kazakhstan of products of conversion of raw materials supplied by the customer – to the term established for submission of the statement for commodity importation and payment of indirect taxes. In case of further export on the territory of the state which is not the member of EEU, products of conversion of the raw materials supplied by the customer which are earlier imported on the territory of the Republic of Kazakhstan for conversion from the territory of other state member of EEU – to the term established for submission of the performance report of the obligation about export of products of conversion at the same time the copy of the cargo customs declaration which is drawn up in case of commodity exportation on the territory of the state which is not the member of EEU is attached to the report;

in case of submission of the obligation about import of products of conversion:

from the date of export of raw materials supplied by the customer to the term established for submission of the performance report of the obligation about import of products of conversion. In case of realization in the territory of state member of EEU of products of conversion of the raw materials supplied by the customer which are earlier exported from the territory of the Republic of Kazakhstan on the territory of other state member of EEU for conversion – to the term established for submission of the statement for commodity importation and payment of indirect taxes. In case of further export on the territory of the state which is not the member of EEU, products of conversion of the raw materials supplied by the customer which are earlier exported from the territory of the Republic of Kazakhstan for conversion in the territory of other state member of EEU – before the date established for submission of the performance report of the obligation about import of products of conversion at the same time in body of state revenues instead of the report the customs declaration is submitted.

43. The official responsible for accounting, in day of receipt of the Register to charge and the Register on change makes delivery of the amount of the estimated tax at the same time in columns "Is added" also "Data on Change (Suspension) of Execution of the Tax Liability on Payment (Tax Amount)" of personal account on the VAT. At the same time the amount of the estimated tax is reflected in the column "Data on Change (Suspension) of Execution of the Tax Liability on Payment (Tax Amount)" before one of the following dates:

according to the obligation about export of products of conversion:

when importing raw materials supplied by the customer for conversion from the territory of state members of EEU on the territory of the Republic of Kazakhstan – to the term established for submission of the performance report of the obligation about export of products of conversion. In case of realization in the territory of the Republic of Kazakhstan of products of conversion of raw materials supplied by the customer – to the term established for submission of the statement for commodity importation and payment of indirect taxes. In case of further export on the territory of the state which is not the member of EEU, products of conversion of the raw materials supplied by the customer which are earlier imported on the territory of the Republic of Kazakhstan for conversion from the territory of other state member of EEU – to the term established for submission of the performance report of the obligation about export of products of conversion with application of a copy of the customs declaration;

according to the obligation about import of products of conversion:

when exporting raw materials supplied by the customer from the territory of the Republic of Kazakhstan on the territory of other state member of EEU – to the term established for submission of the performance report of the obligation about import of products of conversion. In case of realization in the territory of state member of EEU of products of conversion of the raw materials supplied by the customer which are earlier exported from the territory of the Republic of Kazakhstan on the territory of other state member of EEU for conversion – to the term established for submission of the statement for commodity importation and payment of indirect taxes. In case of further export on the territory of the state which is not the member of EEU, raw materials supplied by the customer conversion products – to the term established for submission of the performance report of the obligation about import of products of conversion.

44. In case of submission of the obligation by the taxpayer of the performance report about export of products of conversion, the performance report of the obligation about import of products of conversion the official exercising control of execution by the taxpayer of the tax liabilities on payment of indirect taxes within 1 (one) working day from the date of its representation sends to the official responsible for accounting, the Register to charge where specifies the amount of the estimated tax to reduction with payment due date – the date established for submission of the specified reports. In case of representation by the taxpayer of the specified reports before the term of commodity exportation, export (import) of products of conversion the official exercising control of execution by the taxpayer of the tax liabilities on payment of indirect taxes along with the Register to charge directs the Register on change with adjustment of date:

when exporting products of conversion – the date established for submission of the performance report of the obligation about import of products of conversion;

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