On the Procedure for Submission of Transaction Monitoring Reports

The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (hereinafter - the Committee) hereby informs as follows.

By Order No. 782 of the Minister of Finance of the Republic of Kazakhstan dated December 17, 2025, amendments were introduced to Order No. 176 of the Minister of Finance of the Republic of Kazakhstan dated March 16, 2015, «On Approval of the Rules for Transaction Monitoring» (hereinafter - Rules).

Currently, the information system «Integrated Tax Administration System» (hereinafter - ITAS) has implemented and operates a service for receiving all transaction monitoring reporting forms in accordance with the applicable Rules, namely:

1. Reporting Form 000.10.01 – «Export of Crude Oil and/or Gas Condensate»;
2. Reporting Form 000.10.02 – «Export of Goods»;
3. Reporting Form 000.10.03 – «International Business Transactions Related to Income from Work Performed and/or Services Rendered»;
4. Reporting Form 000.10.04 – «International Business Transactions Related to Loans Granted»;
5. Reporting Form 000.20.02 – «Import of Goods»;
6. Reporting Form 000.20.03 – «International Business Transactions Related to Expenses for Work and/or Services Received»;
7. Reporting Form 000.20.04 – «International Business Transactions Related to Loans Received».

In this regard, taxpayers are required to submit the relevant reporting forms electronically through ITAS.

At the same time, taking into account the phased implementation of the functionality for receiving transaction monitoring reporting forms in ITAS, as well as the need to ensure its stable operation and timely resolution of technical errors identified during the submission of reports, the Committee, pursuant to subparagraph 7) of paragraph 4 of the Rules, extends the deadline for submission of the above reporting forms by six months, until May 15, 2027.

Furthermore, administrative liability measures and financial penalties for late submission of the above reporting forms for the 2025 reporting year will not be imposed during the extended submission period.

If technical errors are identified in the operation of ITAS, taxpayers should contact the technical support service at [email protected].