of September 8, 2026 No. 606
About introduction of amendments to the order of the acting minister of finance of the Republic of Kazakhstan of October 30, 2025 No. 647 "About approval of Rules of use of special mobile application for the purposes of execution of the tax liabilities and obligations on social payments in case of application of special tax regime, contents of the check of special mobile application"
I ORDER:
1. Bring in the order of the acting minister of finance of the Republic of Kazakhstan of October 30, 2025 No. 647 "About approval of Rules of use of special mobile application for the purposes of execution of the tax liabilities and obligations on social payments in case of application of special tax regime, contents of the check of special mobile application" (it is registered in the Register of state registration of regulatory legal acts at No. 37269) the following changes:
in Rules of use of special mobile application for the purposes of execution of the tax liabilities and obligations on social payments in case of application of special tax regime approved by the specified order:
1) of Item 2 to state the subitem in the following edition:
"1) authorization - verification process of accounting data of the user in system and determinations of its access rights to digital resources according to established policies of safety;";
in item 4:
2) to state the subitem in the following edition:
"2) accounting of the income by checks of mobile application.
In mobile application the income of the user is created automatically by the checks of mobile application, checks of cash register received from operators of fiscal data and also on the amounts transferred into bank accounts (in the presence of consent to disclosure of bank secrecy and integration with digital systems of banks of the second level), or the entered amount by manual input;";
5) to state the subitem in the following edition:
"5) submission of tax statements by the individual entrepreneur.
Submission of tax statements consists of the following components:
automatic preliminary submission of the simplified declaration;
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