ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of September 24, 2025 No. 530

About approval of forms of decisions of body of state revenues and statements concerning the procedure of mutual coordination

In compliance, with item 4 of Article 49, Item 2 of Article 113 and with article 232 of the Tax Code of the Republic of Kazakhstan PRIKAZYVAYU:

1. Approve:

1) the application form about holding procedure of mutual coordination with competent authority of foreign state according to appendix 1 to this order;

2) form of the decision on refusal in adoption of the statement for holding procedure of mutual coordination with competent authority of foreign state according to appendix 2 to this order;

3) form of the decision on refusal in holding procedure of mutual coordination with competent authority of foreign state according to appendix 3 to this order;

4) form of the decision on holding procedure of mutual coordination with competent authority of foreign state according to appendix 4 to this order;

5) the application form about the termination of the procedure of mutual coordination with competent authority of foreign state according to appendix 5 to this order;

6) form of the decision made following the results of the procedure of mutual coordination with competent authority of foreign state according to appendix 6 to this 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) 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 since January 1, 2026 and is subject to official publication.

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of September 24, 2025 No. 530

form

Statement for holding procedure of mutual coordination with competent authority of foreign state

"___" _________ 20 __ year

1. Information about the taxpayer:
__________________________________________________________________
(name of legal/physical person, BIN/IIN, legal address, country of residence)

2. The company which held the income tax at payment source:
__________________________________________________________________
(name of legal/physical person, BIN/IIN, legal address, country of residence)

3. Short description of essence of dispute:
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
  (Description of the transaction (service, royalty, financing and others), line item
foreign tax body / result of foreign check (in the presence),
essence of tax dispute in Kazakhstan, the revealed discrepancies, suspicions
                    (with references to regulations of legal acts))

4. The challenged tax periods and the amounts:
__________________________________________________________________
  (Tax periods, the tax amount which is subject to adjustment, the withheld/additionally accrued taxes)

5. Data on current status:
__________________________________________________________________
(Whether the act is appealed (to specify stage: appeal/court final decision,
(if yes, to specify terms the introduction in force / limitation period))

6. The documents enclosed to the application:

__________________________________________________________________
     According to Item 2 of article 232 of the Tax Code of the Republic of Kazakhstan
         (further – the Tax code), person shall enclose to the application:

1) copies of the accounting documents confirming the amounts gained (subject to obtaining) income and (or) the retained taxes (in case of their deduction);

2) and also notarially attested copies: contracts (agreements, agreements) for performance of works, rendering services or for other purposes;

the following documents for legal entities:

constituent documents or statements from the trade register with indication of founders (participants) and majority shareholders of the legal entity;

the document confirming availability in the Republic of Kazakhstan of the place of effective management (the location of the actual governing body) of the legal entity (the protocol of general meeting of the board of directors or similar body with indication of the place of its carrying out, or other documents confirming the place of management and (or) control, and also adoption of the commercial decisions necessary for carrying out business activity of the legal entity; for physical persons:

identity certificates or passports of the Republic of Kazakhstan;

foreign passport or certificate of the stateless person;

the residence permit in the Republic of Kazakhstan (if it is specified in the identity document);

the document confirming the period of stay in the Republic of Kazakhstan (the visa or other documents);

the judgment of the Republic of Kazakhstan and (or) foreign state which took legal effect (if it is specified in the identity document).

7. The contact person concerning the procedure of mutual coordination:
__________________________________________________________________
  (First name, middle initial, last name and IIN of the applicant, phone number, e-mail address)

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