ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of November 7, 2025 No. 680

About approval of Rules and terms of representation by operators of Internet platforms which have payment for the rendered services the performed works it is not performed through Internet platform, in bodies of the state revenues of information about the persons registered on Internet platform, rendering to customers of service or performing to customers works with use of Internet platform

According to part three of article 14 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) and according to the subitem 2) Item 3 of article 16 of the Law of the Republic of Kazakhstan "About the state statistics"

I ORDER:

1. Approve the enclosed Rules and terms of representation by operators of Internet platforms which have payment for the rendered services the performed works it is not performed through Internet platform, in bodies of the state revenues of information about the persons registered on Internet platform, rendering to customers of service or performing to customers works with use of Internet platform.

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 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 January 1, 2026.

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of November 7, 2025 No. 680

Rules and terms of representation by operators of Internet platforms which have payment for the rendered services the performed works it is not performed through Internet platform, in bodies of the state revenues of information about the persons registered on Internet platform, rendering to customers of service or performing to customers works with use of Internet platform

Chapter 1. General provisions

1. These rules and terms of representation by operators of Internet platforms which have payment for the rendered services the performed works it is not performed through Internet platform, in bodies of the state revenues of information about the persons registered on Internet platform, rendering to customers of service or performing to customers works with use of Internet platform (further – Rules) are developed according to part three of article 14 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 terms of representation by operators of Internet platforms (further – Operators) which have payment for the rendered services, the performed works is not performed through Internet platform, in Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (further – Committee) the information about persons registered on Internet platform rendering to customers of service or performing to customers works with use of Internet platform on form according to appendix to these rules (further – Data), including about the amounts of the income for benefit of the individual entrepreneurs and physical persons rendering services or performing works (further – payers) with use of Internet platform, and also amount of income gained by payers from operators of Internet platforms.

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) the operator of Internet platform (further – the Operator) – the individual entrepreneur or the legal entity rendering with use of Internet platform of service in provision technical, organizational (including services with involvement of the third parties for rendering works or services), information and other opportunities using information technologies and systems for establishment of contacts and the conclusion of transactions on rendering services and to performance of works between the contractors and customers registered on Internet platform;

3) the root catalog – the basic directory installed on the side of the SFTP server determining borders of access for the user in case of connection by the protocol of the protected file transfer (SFTP). The root catalog serves as point of entry in file system and limits visibility and possibility of work of the user only within this directory and its enclosed structures, excepting access to other Sections of the server for the purpose of ensuring isolation and information security;

4) the contractor – the physical person, the individual entrepreneur or the legal entity registered on Internet platform, rendering to customers of service or performing works with use of Internet platform based on the public agreement;

5) the unauthorized (not authorized) access – the access provided without the rights and powers granted in accordance with the established procedure, and also without the consent of authorized persons or bodies, contrary to established policies of safety and procedure for access to information resources;

6) the customer – the physical person or legal entity registered on Internet platform and placing on it the order for rendering services or performance of works;

7) Secure File Transfer Protocol (further – SFTP) – the protocol of the protected data transmission intended for safe loading, unloading and management of files on the server.

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

Chapter 2. Procedure and terms of submission of data by Operators

3. The operator monthly no later than the 10th following reporting represents to the Committee of the Data by means of the protocol of the protected data transmission intended for safe loading, unloading and management of files on the SFTP server of Committee.

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