ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of October 6, 2025 No. 573

About approval of forms of decisions of body of state revenues concerning comparative control of the statement of electronic invoices

According to part four of item 4 of Article 49, Item 1, 3 Articles 81, subitem 5) Item 1 of Article 82, Item 3 of Article 88 and Item 1, 5 and 10 article 142 of the Tax Code of the Republic of Kazakhstan PRIKAZYVAYU:

1. Approve:

1) form of the notification on confirmation of the actual making of turnover on sales of goods, performance of works and rendering services according to appendix 1 to this order;

2) form of the decision on recognition of the notification on confirmation of the actual making of turnover on sales of goods, performance of works and rendering services unexecuted according to appendix 2 to this order;

3) form of the decision on suspension of the statement of electronic invoices according to appendix 3 to this order;

4) form of the decision on cancellation of suspension of the statement of electronic invoices according to appendix 4 to this order;

5) form of the notice on making of settlement with the taxpayer who did not perform the notification on confirmation of the actual making of turnover on sales of goods, performance of works and rendering services according to appendix 5 to this order;

6) form of the notice on making of settlement with the taxpayer, the notification on confirmation of the actual making of turnover on sales of goods, performance of works and rendering services, which acknowledged unexecuted according to appendix 6 to this order.

2. Recognize invalid some orders of the Ministry of Finance of the Republic of Kazakhstan according to appendix 7 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.

Appendix 1

to the Order Minister of Finance of the Republic of Kazakhstan of October 6, 2025 No. 573

form

The notification on confirmation of the actual making of turnover on sales of goods, performance of works and rendering services

_____________________________________________________________________
(name, code, address of body of state revenues)

According to Item 1 of Article 142 and the subitem 5) Item 1 of Article 82
The tax code of the Republic of Kazakhstan (further – the Tax code) notifies
You
_____________________________________________________________________
(surname, name and middle name (if it is specified in the identity document)
(further – full name) or the name, the location of the taxpayer (tax
agent), head's full name)
_____________________________________________________________________
(individual identification number or business and identification number)
about availability of transactions on sales of goods, performance of works and rendering services,
on which the tax authority has doubts in their actual making,
revealed "___" by ____________ 20 ____ years,
by results of comparative control of the statement of electronic invoices,
carried out by body of state revenues for the purpose of establishment actual
making of turnover on sales of goods, rendering works and services.
__________________ (period)

According to the paragraph of Item 2 of article 82 of the Tax Code to you it is necessary for the second
perform this notification within 10 (ten) working days from the date of,
its delivery following behind day.

According to Item 2 of article 142 of the Tax Code the notification is performed
the taxpayer in case:

1) consent with lack of the fact of making of turnover according to electronic invoices,
specified in the notification, by withdrawal of such electronic invoices
and submissions of the explanation about their response;

2) disagreements with lack of the fact of making of turnover according to electronic invoices,
specified in the notification, by submission of the explanation with reasons, confirmatory
the actual making of turnover, with the annex of copies of documents on transactions
(transactions) and (or) by origin goods, and also any other documents, confirmatory
actual performance of works, rendering services.

Non-execution of this notification attracts at the scheduled time suspension of account
transactions according to bank accounts of the taxpayer according to the subitem 6) Item 2 of Article 86
The tax code and suspension of the statement of electronic invoices in compliance
with the subitem 1) Item 1 of article 88 of the Tax Code.

In case of failure to carry out of legal requirements of body of state revenues and their officials
administrative punishments according to Items 1 and 2 will be applied to you
article 288 of the Code of the Republic of Kazakhstan "About administrative offenses".

Appendix with the description of the revealed transactions on _________ leaf(leaves).
________________________ ________________ ________________
       (position) (signature) (full name of the head or authorized person of body of state revenues)

Locus sigilli

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