Joint the Order of the Minister of Finance of the Republic of Kazakhstan "About approval of Rules of interaction of authorized body on regulation, control and supervision of the financial market and the financial organizations with

JOINT THE ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN AND THE RESOLUTION OF BOARD OF THE AGENCY OF THE REPUBLIC OF KAZAKHSTAN ON REGULATION AND DEVELOPMENT OF THE FINANCIAL MARKET

of October 15, 2025 No. 609, on October 16, 2025 No. 66

About approval of Rules of interaction of authorized body on regulation, control and supervision of the financial market and the financial organizations with bodies of state revenues and establishment of form, procedure and term of submission of the conclusion about insurance bonds concerning the checked taxpayer on compliance to the requirements established by the legislation of the Republic of Kazakhstan on insurance and insurance activity

According to part two of Item 5 of article 52 of the Tax Code of the Republic of Kazakhstan, Board of the Agency of the Republic of Kazakhstan on regulation and development of the financial market of POSTANOVLYAET and the Minister of Finance of the Republic of Kazakhstan PRIKAZYVAYET:

1. Approve:

1) form of the conclusion about insurance bonds concerning the checked taxpayer on compliance to the requirements established by the legislation of the Republic of Kazakhstan on insurance and insurance activity according to appendix 1 to the presents to the joint resolution and the order;

2) Rules of interaction of authorized body on regulation, control and supervision of the financial market and the financial organizations with bodies of state revenues and terms of submission of the conclusion about insurance bonds concerning the checked taxpayer on compliance to the requirements established by the legislation of the Republic of Kazakhstan on insurance and insurance activity according to appendix 2 to the presents to the joint resolution and the order.

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) the direction of the copy of the presents of the joint resolution and order 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 the presents of the joint resolution and order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan after their official publication.

3. The presents the joint resolution and the order become effective since January 1, 2026 and are subject to official publication.

The chairman of the Agency of the Republic of Kazakhstan on regulation and development of the financial market

_______________________ M. Abylkasymova

Minister of Finance of the Republic of Kazakhstan

___________________________ M. Takiyev

Appendix 1

to the joint Order of the Minister of Finance of the Republic of Kazakhstan and the Resolution of Board of the Agency of the Republic of Kazakhstan on regulation and development of the financial market of October 15, 2025 No. 609, on October 16, 2025 No. 66

form

Conclusion about insurance bonds

________________________________________________________
(name of insurance company, branch of the insurance (reinsurance) nonresident organization of the Republic of Kazakhstan)

Business and identification number _____________________________

Date ________________________

thousands of tenges

№	Name of insurance bonds	Information on data of the taxpayer on condition for December 31 ______ years	Information of authorized body according to the insurance (reinsurance) organization as of December 31 _______ years	The conclusion of authorized body about compliance (discrepancy) of the actuarial assumptions used in calculation of insurance bonds, the Technique of assessment of insurance bonds
1	2	3	4	5
Section 1. Insurance bonds on the insurance coverage rest
1	Obligations on the insurance coverage rest, including:
1.1	the best assessment of the expected cash flows
1.2	the risk amendment on non-financial risk
1.3	margin for the services provided by the insurance contract
1.4	Loss component, including:
1.4.1	by the best assessment of the expected cash flows
1.4.2	under the risk amendment on non-financial risk
Section 2. Insurance bonds on the arisen losses
1	Obligations on the arisen losses
2	The risk amendment on non-financial risk on the arisen losses
Section 3. Assets on reinsurance
1	Assets on reinsurance, including:
1.1	the best assessment of the expected cash flows on reinsurance asset
1.2	reinsurance asset under the risk amendment on non-financial risk
1.3	margin for the services in reinsurance provided by the agreement
1.4	margin indemnification component under agreements of reinsurance
2	Reinsurance assets on the arisen losses
3	Reinsurance asset under the risk amendment on non-financial risk on the arisen losses

Appendix 2

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