By Order No. 554 of the Minister of Finance of the Republic of Kazakhstan dated September 30, 2025, the forms for reporting services provided to third parties by organizations engaged in water supply, wastewater disposal, sewerage, gas supply, electricity supply, heat supply, waste collection (garbage removal), elevator maintenance, and/or transportation services, as well as the Rules for submitting such information to the state revenue authorities, were approved.
The Forms and the Rules shall enter into force on January 1, 2026.
The Order approves:
- The Information Form on Services Provided to Third Parties, submitted by organizations providing water supply, wastewater disposal, sewerage, gas supply, electricity supply, heat supply, waste collection (garbage removal), elevator maintenance, and/or transportation services;
- The Rules for Submission to the State Revenue Authorities of Information on Services Provided to Third Parties by organizations engaged in water supply, wastewater disposal, sewerage, gas supply, electricity supply, heat supply, waste collection (garbage removal), elevator maintenance, and/or transportation services.
Entities required to submit the form (intended for the collection of administrative data on a non-remunerated basis): organizations providing water supply, wastewater disposal, sewerage, gas supply, electricity supply, heat supply, waste collection (garbage removal), elevator maintenance, and/or transportation services, with respect to services rendered to third parties.
Submission deadline: quarterly, no later than the 10th day of the month following the reporting quarter.
The information submitted by organizations consists of the main form (Form 493.00) and the following appendices:
- Form 493.01 – intended for taxpayers that actually provide water supply, wastewater disposal, sewerage, gas supply, electricity supply, heat supply, waste collection (garbage removal), and elevator maintenance services during the reporting period;
- Form 493.02 – intended for taxpayers providing railway freight transportation services during the reporting period;
- Form 493.03 – intended for taxpayers providing road freight transportation services during the reporting period;
- Form 493.04 – intended for taxpayers providing freight transportation services by inland waterway, maritime, and air transport during the reporting period;
- Form 493.05 – intended for taxpayers providing passenger and baggage transportation services by vehicle during the reporting period;
- Form 493.06 – intended for taxpayers providing pipeline transportation services for products during the reporting period.
