ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of March 26, 2026 No. 203

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 January 20, 2020 No. 39 "About approval of forms of tax statements and rules of their creation"

I ORDER:

1. Bring in the order of the First deputy Premier-Ministra of the Republic of Kazakhstan - the Minister of Finance of the Republic of Kazakhstan of January 20, 2020 No. 39 "About approval of forms of tax statements and rules of their creation" (it is registered in the Register of state registration of regulatory legal acts at No. 19897) the following changes and amendments:

add Item 1 with subitems 126-1) and 126-2) of the following content:

"126-1) form of the declaration on the value added tax (form 300.00) according to appendix 126-1 to this order;

126-2) rules of creation of tax statements "The declaration on the value added tax (form 300.00)" according to appendix 126-2 to this order;";

in Rules of creation of tax statements "The declaration on the value added tax (form 300.00)", approved according to appendix 126 to the specified order:

state Item 13 in the following edition:

"13. This form extends to the legal relationship which arose from January 1, 2023 to October 1, 2025.";

add with appendices 126-1 and 126-2 according to appendices 1 and 2 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 day of its first 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 after ten calendar days after day of its first official publication and extends to the legal relationship which arose since January 1, 2026, connected with submission of tax statements from October 1, 2025 till December 31, 2025.

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of March 26, 2026 No. 203

Appendix 126-1

to the Order of the First deputy Premier-Ministra of the Republic of Kazakhstan - the Minister of Finance of the Republic of Kazakhstan of January 20, 2020 No. 39

See Appendix 126-1 (3.51Mb In original language)

Appendix 2

to the Order of the Minister of Finance of the Republic of Kazakhstan of March 26, 2026 No. 203

Appendix 126-2

to the Order of the First deputy Premier-Ministra of the Republic of Kazakhstan - the Minister of Finance of the Republic of Kazakhstan of January 20, 2020 No. 39

Rules of creation of tax statements "The declaration on the value added tax (form 300.00)"

Chapter 1. General provisions

1. These rules of creation of tax statements "The declaration on the value added tax (form 300.00)" (further - Rules) are developed according to the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (further - the Tax code) and determine procedure for creation of form of the tax statements "The Declaration on the Value Added Tax" (further - the VAT) (further - the declaration) intended for calculation of VAT amounts according to Section 10 of the Tax code.

2. The declaration consists of the declaration (form 300.00), appendices to it (forms with 300.01 on 300.09), intended for detailed reflection of information on calculation of the tax liability.

3. When filling the declaration corrections, erasures and blots are not allowed.

4. In the absence of indicators the corresponding cells are not filled.

5. Appendices to the declaration are constituted without fail when filling the lines in the declaration requiring disclosure of the corresponding indicators.

6. Appendices to the declaration are not constituted in the absence of the data which are subject to reflection in them.

7. In case of exceeding of quantity of indicators in the lines which are available on leaf of appendix to the declaration the similar sheet of appendix to the declaration is in addition filled in.

8. In these rules arithmetic signs are applied: "+" - plus, "-" - minus, "x" - multiplication, "/" - division, "=" - is equal.

9. Negative values of the amounts are designated by sign "-" in the first left cell of the corresponding line (column) of the declaration.

10. In case of creation of the declaration:

1) on paper - it is filled with ball or fountain pen, black or blue ink, header printing symbols or with use of the printer;

2) electronically - it is filled according to article 208 of the Tax Code.

11. The declaration is constituted, signed, certified (seal of the cases established by the legislation of the Republic of Kazakhstan or the digital signature) by the taxpayer (tax agent) on paper and (or) electronic media in the Kazakh and (or) Russian languages, according to Item 2 of article 204 of the Tax Code.

12. In case of submission of the declaration:

1) in attendance procedure on paper - it is constituted in duplicate, one copy returns to the taxpayer (tax agent) with mark of surname, name, middle name (in case of its availability) and the signature of the employee of the body of state revenues which adopted the declaration and impress of a seal (stamp) of body of state revenues;

2) by mail the registered mail with the notification on paper - the taxpayer (tax agent) receives the notification of post or other organization of communication;

3) electronically allowing computer information processing - the taxpayer (tax agent) receives the electronic notification system of acceptance and processing of tax statements of bodies of state revenues.

13. This form extends to legal relationship on submission of tax statements from October 1, 2025 till December 31, 2025.

14. In the Sections "General Information about the Payer of the VAT" of appendices the relevant data reflected in the Section "General Information about the Payer of the VAT" of the declaration are specified.

Chapter 2. The explanation on filling of the declaration (form 300.00)

15. The taxpayer surely reflects the following data in the Section "General Information about the Payer of the VAT":

1) individual identification number (business and identification number) (further - IIN (BIN)) the taxpayer. In case of execution of the tax liability by the trustee in line IIN (BIN) of the trustee is specified;

2) surname, name, middle name (in case of its availability) or the name of the payer of the VAT - the name of the legal entity according to constituent documents, the name or surname, name, middle name (in case of its availability) the individual entrepreneur according to the certificate on state registration of the individual entrepreneur. The line is subject to obligatory filling.

In case of execution of the tax liability by the trustee in line the name or surname, name, middle name (is specified in case of its availability) the trustee;

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