ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of November 3, 2025 No. 666

About approval of Rules and term of realization (implementation) of pilot project on transfer by means of the information system "Base of Fiscal Data" of data on the cash calculations perfromed in case of sales of goods, performance of works and rendering services in bodies of state revenues using the electronic catalog of goods

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 (implementation) of pilot project on transfer by means of the information system "Base of Fiscal Data" of data on the cash calculations perfromed in case of sales of goods, performance of works and rendering services in bodies of state revenues using the electronic catalog of goods.

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.

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of November 3, 2025 No. 666

Rules and term of realization (implementation) of pilot project on transfer by means of the information system "Base of Fiscal Data" of data on the cash calculations perfromed in case of sales of goods, performance of works and rendering services in bodies of state revenues using the electronic catalog of goods

Chapter 1. General provisions

1. These rules and term of realization (implementation) of pilot project on transfer by means of information system "Base of fiscal data (further – IS "BFD") data on the cash calculations perfromed in case of sales of goods, performance of works and rendering services in bodies of state revenues using the electronic catalog of goods (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 (implementation) of pilot project by application of other procedure for tax administration of persons perfroming cash calculations with obligatory application of cash registers with function of fixing and (or) data transmission (further – the Pilot project).

2. The pilot project on transfer by means of IS "BFD" of data on the cash calculations perfromed in case of sales of goods, performance of works and rendering services in bodies of state revenues using the electronic catalog of goods is implemented for the purpose of enhancement and upgrade of procedure for acceptance and transfer of data on the cash calculations perfromed in case of sales of goods, performance of works and rendering services, the Tax code provided by Chapter 19 including regarding simplification of process of forming of the check of cash register with function of fixing and (or) data transmission and ensuring completeness, correctness and efficiency of the transferred data.

The pilot project is implemented from the date of enforcement of this order till December 31, 2026.

3. In these rules the following main terms and determinations are used:

1) cash calculations – the calculations perfromed for the purchase of goods, performance of works, rendering services by means of cash and (or) calculations with use of payment cards and (or) mobile payments determined by article 165 of the Tax Code;

2) the check of cash register – source accounting document of cash register confirming the implementation fact between the seller (the supplier of goods, work, service) and the buyer (client) of cash calculation issued in paper form or in electronic form, determined by article 165 of the Tax Code;

3) body of state revenues – the state body which within the competence is performing ensuring receipts of taxes and payments in the budget, customs regulation in the Republic of Kazakhstan, powers according to the prevention, identification, suppression and disclosure of the administrative offenses carried by the legislation of the Republic of Kazakhstan to maintaining this body, and also which is carrying out other powers, stipulated by the legislation the Republic of Kazakhstan;

4) the electronic catalog of goods – the information subsystem of the web portal intended for forming of the unified description of goods when implementing public procurements according to the Law of the Republic of Kazakhstan "About public procurements";

5) IS "BFD" – the information system of Center of Electronic Finance joint-stock company (further – JSC TsEF) providing acceptance and transfer of data from cash registers with function of fixing and (or) data transmission about cash calculations in the operational mode in tax authorities on networks of telecommunications public.

6) JSC TsEF — the Society Providing by means of IS BFD acceptance, processing, storage and transfer of data from cash registers with function of fixing and (or) data transmission about the cash calculations perfromed in case of sales of goods, performance of works and rendering services using the electronic catalog of goods in invariable type in bodies of state revenues;

7) lock of "the electronic government" – the information system intended for integration of objects of informatization of "the electronic government" with other objects of informatization of "the electronic government", determined according to the Rules of integration of objects of informatization of "the electronic government" approved by the order of the acting minister of information and communications of the Republic of Kazakhstan of March 29, 2018 No. 123 (It is registered in the Register of state registration of regulatory legal acts at No. 16777);

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