ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of October 28, 2025 No. 631

About approval of Rules of determination of the taxation objects and (or) objects connected with the taxation, indirect method

According to Item 5 of article 173 of the Tax Code of the Republic of Kazakhstan PRIKAZYVAYU:

1. Approve the enclosed Rules of determination of the taxation objects and (or) objects connected with the taxation indirect method.

2. Declare invalid:

1) the order of the First deputy Premier-Ministra of the Republic of Kazakhstan - the Minister of Finance of the Republic of Kazakhstan of March 16, 2020 No. 275 "About approval of Rules of determination of the income of physical person, taxable, indirect method" (it is registered in the Register of state registration of regulatory legal acts at No. 20215);

2) the order of the Minister of Finance of the Republic of Kazakhstan of March 18, 2021 No. 231 "About modification and amendments in the order of the First deputy Premier-Ministra of the Republic of Kazakhstan - the Minister of Finance of the Republic of Kazakhstan of March 16, 2020 No. 275 "About approval of Rules of determination of the income of physical person, taxable, indirect method"" (it is registered in the Register of state registration of regulatory legal acts at No. 22389).

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.

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of October 28, 2025 No. 631

Rules of determination of the taxation objects and (or) objects connected with the taxation, indirect method

Chapter 1. General provisions

1. These rules of determination of the taxation objects and (or) objects connected with the taxation, indirect method (further - Rules) are developed according to Item 5 of article 173 of the Tax Code of the Republic of Kazakhstan (further - the Tax code) and determine procedure for determination by bodies of state revenues of the taxation objects and (or) objects connected with the taxation (further - Objects) physical persons, indirect method.

2. Determination of objects according to part one of Item 1 of article 173 of the Tax Code indirect method on the basis of assessment of assets, property, obligations, the income, turnover, expenses, and also assessment of other objects is performed in cases:

1) violations of procedure for accounting;

2) losses or destruction of accounting documentation.

3. Actions of these rules are applied to the physical person who was not staying on the registration registry as the individual entrepreneur, person who is engaged in private practice, for the period implementation of such activities by it.

Chapter 2. Procedure for determination of objects indirect method

4. Bodies of state revenues apply the following types of indirect method of determination of the income of physical person:

1) method of increase in value of assets;

2) cost accounting method;

3) cash flow accounting method on bank accounts.

At the same time in case of determination of the income of physical person the indirect method, allows application of combination of the methods specified in part one of this Item of Rules.

5. Determination of the income of physical person indirect method consists of the following stages:

1) determination of objects;

2) assessment of objects;

3) calculation of the income of physical person.

6. Bodies of state revenues according to Item 2 of article 173 of the Tax Code in case of determination of objects on the basis of indirect methods use the available information about the taxpayer, his suppliers and buyers including received within interaction on tax administration and also received by results of other forms of tax control and customs control.

7. For the purpose of determination of object bodies of state revenues send inquiries in:

1) banking organizations;

2) the relevant authorized state bodies, local executive bodies and the organizations performing activities in the territory of the Republic of Kazakhstan;

3) in other bodies of state revenues about conducting counter tax audits concerning settlement with suppliers and buyers of the checked taxpayer;

4) competent authorities of foreign states;

5) customers about cost rendered by the checked taxpayer (tax agent) of services and from buyers about the cost and quantity of the acquired products;

6) the physical persons and legal entities rendering to the checked taxpayer (tax agent) of service, performing leave of raw materials, energy resources and auxiliary materials in the sphere of production and turnover of separate types of excise goods.

Information sources specified in part one of this Item are used in each case depending on circumstances, nature and kind of activity of the checked taxpayer (tax agent).

8. For determination of objects bodies of state revenues use data:

1) about remaining balance and movement of money on bank accounts of physical person, about granted loans to physical person and expenses on repayment of remuneration on mortgage housing loans;

2) about the property which is in the territory of the Republic of Kazakhstan about expenses on medicine and education, according to transactions and agreements of physical persons, including insurance contracts, transactions of physical persons with securities, exchange goods and about assignments and payments for social payments;

3) about the property which is in foreign state including with the preferential taxation;

4) from forms of tax statements, provided by physical persons and legal entities;

5) received by results of forms of tax and customs control, including concerning persons with whom the physical person concluded bargains according to the Civil Code of the Republic of Kazakhstan and (or) on settlement with which at physical person arose debit and (or) accounts payable;

6) the information received from other sources documented.

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