New Procedure for Transferring Tax Data — Effective October 13, 2026 - FCHAIN

New Procedure for Transferring Tax Data — Effective October 13, 2026

Starting October 13, 2026, new Rules governing the interaction between the Bureau of National Statistics and the Ministry of Finance regarding the transfer of information on taxpayers and tax agents will take effect in Kazakhstan. The Rules cover information constituting tax secrecy as well as confidential information. The Rules were approved by a joint order of the Minister of Finance and the Head of the Bureau of National Statistics of the Agency for Strategic Planning and Reforms. The document was published on October 2, 2026, and was developed in accordance with Article 45 of the Tax Code. The new Rules determine what information the state revenue authorities will provide to the Bureau of National Statistics, how the data exchange will be organized, and the applicable timelines. The list includes 45 types of information, including data from tax returns, electronic invoices (e-invoices), accompanying consignment notes for goods, cash register receipts, balance sheets, and specific tax forms. At the same time, the new Rules do not require taxpayers to submit any additional information. The Bureau will receive the relevant data from tax returns already submitted by taxpayers and from the information systems of the State Revenue Committee.

 

What Information Will the State Revenue Committee Transfer to the Bureau of National Statistics?

The list covers a substantial amount of tax, accounting, and other information relating to the activities of individual entrepreneurs and legal entities.

In particular, the Bureau of National Statistics will receive:

1. information on the number of employees, individual income tax amounts, and mandatory pension contributions by employer;
2. data on taxes paid, social contributions, and pension contributions of individual entrepreneurs and legal entities;
3. information on the income and expenses of individual entrepreneurs;
4. data on the aggregate annual income and expenses of legal entities, as well as balance sheet information;
5. information from electronic invoices, accompanying consignment notes for goods, and cash register receipts;
6. data from tax returns under Forms 200.00, 910.00, and 920.00, their appendices, as well as calculations under Form 641.00;
7. information on foreign trade, exports and imports within the Eurasian Economic Union (EAEU), including information from Form 328.00 and transit declarations;
8. information on payments for the use of natural resources and adverse environmental impact;
9. information on self-employed persons, taxpayers applying special tax regimes, unreliable and inactive taxpayers, persons declared bankrupt, and the suspension of tax reporting;
10. data on owners of online marketplaces, persons delivering goods in e-commerce, users of online platforms, and persons engaged in digital mining.

The information exchange will therefore cover various categories of data that are already generated as part of tax accounting, tax reporting, and government information systems.

 

How Will Tax Information Be Transferred?

The main mechanism for the exchange of information will be the integration of the State Revenue Committee’s Smart Data Finance digital system with the Bureau of National Statistics’ integrated digital system, e-Statistics. The exchange of information will take place through the Digital Government Gateway. XML format will be used for data transmission, and the data will be authenticated with an electronic digital signature. The Rules therefore provide for electronic interaction between the two government systems without requiring taxpayers to separately submit the relevant information.

 

How Will Data Be Transferred Before the Integration Is Launched?

Until the digital systems are integrated, the State Revenue Committee will transfer information to the Bureau of National Statistics via FTP channels. The frequency of data transfer will depend on the type of information. For example, information from accompanying consignment notes for goods must be transferred weekly. Information on taxpayers applying special tax regimes will be transferred monthly, by the 5th day following the reporting month. Information from electronic invoices, data on social contributions and pension contributions, individual income tax and mandatory pension contributions relating to employees, balance sheet indicators, and information from Form 328.00 must be transferred monthly, by the 20th day following the reporting month. Information on taxes paid will be provided quarterly, no later than the 30th day of the second month following the reporting quarter. Information on foreign trade and the expenses of individual entrepreneurs will also be transferred quarterly, by the 20th day following the reporting quarter. Certain categories of information will be transferred annually. Information on aggregate annual income must be provided by April 25. Data on adverse environmental impact and exports to the EAEU based on electronic invoice information must be provided by June 1, while information from Forms 870.00 and 870.01 must be provided by June 25 of the year following the reporting year.

 

Who Will Have Access to Information Constituting Tax Secrecy?

Access to the transferred information will not be available to all employees of the Bureau of National Statistics. Such information may only be accessed by officials included in a special list approved by the Head of the Bureau. The information received may be used to perform the tasks and functions established by the Law of the Republic of Kazakhstan “On State Statistics.” Officials of the State Revenue Committee and the Bureau are required to use the information solely for its intended purpose and without causing harm to the party that provided it. The transfer of such information to third parties is prohibited. Administrative, criminal, disciplinary, and other liability is provided for unlawful disclosure. The State Revenue Committee is responsible for ensuring the accuracy of the information transferred.

 

Do Taxpayers Need to Submit Additional Information?

The new Rules govern the exchange of information directly between the State Revenue Committee and the Bureau of National Statistics. They do not impose an additional obligation on taxpayers or tax agents to separately submit the listed information to the Bureau. The required information will be obtained from tax returns already submitted by taxpayers and from the information systems of the State Revenue Committee. This is an important practical clarification for businesses: the introduction of the new information exchange procedure between government authorities does not in itself create an additional reporting form or a separate data submission channel for taxpayers.

 

Which Previous Rules Will Cease to Apply?

Once the new Rules take effect, the joint order of the Head of the Bureau of National Statistics No. 129 dated October 7, 2022, and the Acting Minister of Finance No. 1045 dated October 7, 2022, will cease to apply. The joint order adopted in 2024 that introduced amendments and additions to this document will also cease to apply. Accordingly, from October 13, 2026, the exchange of the relevant tax and confidential information between the State Revenue Committee and the Bureau of National Statistics will be governed by the new procedure.

 

What Does the New Data Exchange Procedure Mean for Businesses?

The new Rules significantly expand and systematize the list of information that the State Revenue Committee will transfer to the Bureau of National Statistics. It ranges from tax reporting indicators and balance sheet data to information from electronic invoices, accompanying consignment notes for goods, cash register receipts, employee data, taxes, social payments, foreign trade, and information on specific categories of taxpayers. At the same time, the amendments primarily concern interaction between government authorities. Companies and individual entrepreneurs will not be required to separately submit the listed information to the Bureau of National Statistics, as the data will be obtained from previously submitted reports and the information systems of the State Revenue Committee. For businesses, this means that the same information generated as part of accounting and tax records, tax reporting, electronic invoices, accompanying consignment notes for goods, and other sources will be used within the established interagency data exchange framework. Therefore, maintaining accurate records and consistently reflecting business transactions, tax indicators, and employee data in the relevant reports and documentation remains important for companies. The new procedure is particularly significant in terms of the volume of information being transferred. The list covers not only tax amounts and tax return indicators but also information on income and expenses, balance sheets, the number of employees, individual income tax, mandatory pension contributions, social contributions, foreign trade, electronic invoices, and other indicators relating to taxpayers’ activities.

 

Accounting and Reporting Services for Businesses

The new procedure does not introduce separate reporting by taxpayers to the Bureau of National Statistics. However, it demonstrates the broad range of accounting, tax, and HR information used in data exchange between government authorities. Accurate record-keeping, preparation of statutory reports, and proper reflection of data generated in the course of a company’s day-to-day activities therefore remain important for businesses.

The following FChain services are particularly relevant in this context:

• Accounting and tax services — maintenance of a company’s accounting and tax records, preparation of reports, and support for ongoing accounting processes.
• Accounting Recovery — restoration of accounting data and documentation where records are incomplete, contain errors, or need to be brought into proper order.
• Payroll services — payroll calculation and administration of related mandatory payments, including indicators relating to the company’s employees.
• Legal services — advisory and legal support for businesses on matters relating to the legislation of the Republic of Kazakhstan and its application to company activities.
• Legal support for business — comprehensive legal support for a company’s ongoing operations and legal matters arising in the course of business.
• Legal audit — review of company documents and activities to identify legal issues and areas that may require corrective action.
• HR Services — maintenance of HR documentation and support for personnel administration processes related to employee records.
• HR Audit — review of HR documentation and processes to identify inconsistencies and areas requiring corrective action.

The introduction of the new information exchange procedure between the State Revenue Committee and the Bureau of National Statistics does not require businesses to submit additional information. However, it highlights the interconnected nature of the various sources of taxpayer data. Accounting and tax reports, employee and mandatory payment information, electronic invoices, accompanying consignment notes for goods, cash register data, and other indicators will form part of interagency information exchange in the cases provided for by the Rules. In this environment, it is particularly important for companies to maintain consistent accounting and HR processes and ensure the accurate preparation of statutory reports. FChain’s comprehensive accounting, HR, and legal support enables businesses to organize the relevant processes systematically and manage company documentation in accordance with the applicable requirements of Kazakhstan legislation.

 

FChain at the 28th German Economy Day in Kazakhstan

Prepared by: Anel Kosmaganbetova

Assistant to the Director

FChain Kazakhstan

 📩almaty@f-chain.com
WhatsApp: +7 771 214 1820