2026-Announcement of the initiation of proceedings on the application of the procedure for restoring the solvency of citizens of the Republic of Kazakhstan

Since 2026, an innovation has been introduced regarding the submission of a VAT Declaration. Thus, in accordance with Article 505 of the Tax Code, TRF VAT 300.00 is submitted no earlier than the 15th of the month following the reporting tax period and no later than the 15th of the second month following the reporting tax period. This change is because the fact that many taxpayers, without waiting for all electronic invoices to be received, submit reports with incomplete data, and subsequently have to submit additional forms.

Pursuant to paragraph 1 of Article 110 of the Tax Code, all monetary settlements within the territory of the Republic of Kazakhstan must be conducted with the mandatory use of cash register machines (hereinafter – the CRM) equipped with with the function of data recording and (or) transfer. The approved models for these machines are included in the State Register, which is published on the official website: kgd.gov.kz. Issuing a receipt is a primary compliance requirement when utilizing cash registers. Taxpayers are legally obligated to issue a receipt for the exact amount paid for the sale of goods, the performance of work, or the provision of services. When conducting monetary settlements in locations lacking a telecommunications network, cash registers that do not feature a data transfer function may be utilized, provided their models are included in the State List i.e., standard cash registers without the function of data transfer. Currently, various alternatives to traditional online cash registers are available, including software-based and integrated cash register systems. For any inquiries regarding system upgrades or updating receipt data format requirements, taxpayers should contact authorized cash register service centers or the contact centers of Fiscal Data Operators at the location where the online CRM is deployed. Where necessary, the cash register receipt may additionally feature data provided for in the manufacturer's technical documentation. Furthermore, at the express request of the buyer (customer) or recipient of the goods, work, or services, the receipt must contain the identification number (IIN/BIN) of a buyer, customer, or recipient. If a violation is detected, specifically the failure to use a CRM when conducting monetary settlements for trading operations, work performed, or services rendered via cash or bank card, as well as the utilization of a faulty or unregistered CRM, a formal warning is issued for the first offense, a repeated violation within one calendar year entails a fine based on the category of the business entity, or applied to private notaries and bailiffs, ranging from 30 to 50 monthly calculation indices (hereinafter - the MCI), which equates to between 129 750 and 216 250 tenge in 2026. Similarly, the failure to issue a cash register receipt or a sales receipt, or issuing a receipt for an amount greater or less than the actual amount paid for the product or service, results in an initial warning, a repeated violation within a calendar year carries a fine ranging from 20 to 40 MCI, which equates to between 86 500 and 173 000 tenge in 2026. Every consumer has the right to report a refusal to issue a CRM receipt upon purchasing goods or receiving services to the state revenue authorities at their respective location. In light of this, we urge all taxpayers to make every effort to strictly comply with the requirements of tax legislation regarding cash control discipline!

The RSU State Revenue Department of East Kazakhstan region of the SRC MF RK, hereby informs the public that the Law of the Republic of Kazakhstan "On the restoration of solvency and bankruptcy of citizens of the Republic of Kazakhstan" (hereinafter - the Law) has been in effect since March 3, 2023. One of the provisions of this Law for addressing individual debt is the out-of-court bankruptcy procedure. Out-of-court bankruptcy in the Republic of Kazakhstan is a simplified process that allows citizens to discharge their debts without applying to a court. The out-of-court bankruptcy procedure is available for debts totaling less than 1,600 MCI (approximately 6.9 million tenge) owed to banks, microfinance organizations, and collection agencies, to qualify, a debtor must have no recorded property and must not have made any debt repayments for twelve consecutive months as of the application date. Certain categories of citizens (socially vulnerable persons or those with long-term overdue payments) are eligible for a simplified version of this procedure. However, the legislation establishes limitations: alimony payments and compensation for damage caused to life or health cannot be written off. Applications can be submitted through PSCs, the e-government portal (eGov.kz), or the mobile applications e-Salyq Azamat and eGov Mobile. The procedure lasts for 6 months, at which point the debtor's obligations are formally terminated. Declaring bankruptcy consequences include the cancellation of debts (with some exceptions), a five-year prohibition on obtaining loans, repeated bankruptcy only after a seven-year interval, the individual’s monitoring for 3 years following the declaration. Since the Law came into effect on March 3, 2023, as of March 30, 2026, a total of 10 595 applications have been filed for the out-of-court bankruptcy procedure, resulting in 1 680 citizens being officially declared bankrupt in EKR.

This information is prepared in accordance with the Law of the Republic of Kazakhstan “On Rehabilitation and Bankruptcy” and outlines the powers of temporary and bankruptcy administrators involved in bankruptcy procedures. The temporary administrator operates during the court’s consideration of a bankruptcy case (Article 88 of the Law). In accordance with the legislation, the temporary administrator has the right to request information about the debtor and its assets, identify and challenge transactions, and request necessary documents from creditors. Key responsibilities include analyzing the debtor’s financial condition and submitting a report on financial stability to the court. Once the debtor is declared bankrupt, the temporary administrator ensures the initial stage of the procedure by publishing information on the bankruptcy, forming the register of creditors’ claims, conducting an inventory of assets, organizing the first creditors’ meeting, and transferring all documents and assets to the bankruptcy administrator. The bankruptcy administrator carries out the bankruptcy procedure after the debtor is officially declared bankrupt (Article 89 of the Law). The administrator has the right to request documents and information, challenge transactions and reorganizations, attract financing with the consent of creditors, and appeal decisions made within the bankruptcy process. The main responsibilities of the bankruptcy administrator include taking over the debtor’s assets and documentation, collecting receivables, selling the debtor’s property, maintaining the register of creditors’ claims, and settling claims with creditors in accordance with the established priority. In addition, the administrator identifies persons subject to subsidiary liability, informs creditors and the authorized body, and ensures the completion of the bankruptcy procedure, including the closure of bank accounts.

Acceptance of the customs declaration for the vehicle (hereinafter – the CDV) except for railway vehicles of international transportation and (or) containers transported on railway vehicles, air and sea vehicles, as well as the case of using transport (shipping), commercial and (or) other documents as a declaration for goods, and the issuance of the result of the provision of public services is carried out by the service provider by submitting a paper carrier CDV to an official of the state revenue authority authorized to perform customs operations related to the issuance of CDV. The list of basic requirements for providing public services, including the characteristics of the process, form, content and result of the provision, as well as other information, taking into account the specifics of providing public services, are set out in accordance with Annex 29 to the order of the Acting Minister of Finance dated July 10, 2020 No. 665 in the form of a standard of public services. To receive public services, service recipients provide CDV, according to the Article 176 of the Code of the Republic of Kazakhstan "On customs regulation in the Republic of Kazakhstan" dated December 26, 2017 (hereinafter - the Customs Code).

Office Department of State Revenues for Markakol district 071200, EKR, Kurchum district, Kurchum village, Buntovskikh st., 2, E_mail: [email protected], fax: (8-72339) 2-20-20 Head of the office Nursadykova Karlyga Fazylovna 8 (72339) 2-14-60 Buntovskikh st., 2 Head of the department Madenova Zhuldyz Zarlykanovna 8 (72339) 2-20-26 Buntovskikh st., 2 Office Department of State Revenues for Ulken Naryn district 070900, EKR, Ulken Naryn district, Ulken Naryn village, Amangeldy st., 61 E_mail: [email protected], fax: (8-72341) 2-23-07 Head of the office Nazarbekov Talgat Sauytovich 8 (72341) 2-92-97 Amangeldy st., 61 Department of work with taxpayers Head of the department Kunanbayev Didar Magzumovich 8 (72341) 2-10-08 Amangeldy st., 61 Office Department of State Revenues for Katon-Karagay district 070900, EKR, Katon-Karagay district, Katon-Karagay village, Toporkov st., 88, E_mail: [email protected], tel.: 8-707-137-92-81 Head of the office Sailaubekov Omirzhan Sailaubekuly 8-707-137-92-81 Toporkov st., 88 Department of work with taxpayers Head of the department Meirenbaeva Zhanna Zhumakanovna 8-707-137-92-81 Toporkov st., 88 Office Department of State Revenues for Glubokoe district 070500, EKR, Glubokoe district, Glubokoe village, Pirogov st., 19, E_mail: [email protected], tel.: (8-72331) 2-21-00 Acting Head of the office Ospanova Gulnar Kalioldanovna 8 (72331) 2-21-00 Pirogov st., 19 Deputy Head of the office Ospanova Gulnar Kalioldanovna 8 (72331) 2-19-57 Pirogov st., 19 Tax administration and collection department Head of the department Kaskenova Yana Anatolyevna 8 (72331) 2-10-62 Pirogov st., 19 Department of analysis and accounting acting Head of the department Sadykova Diana Raipovna 8 (72331) 2-10-57 Pirogov st., 19 Department of work with taxpayers Head of the department Zhakitov Ruslan Sabetovich 8 (72331) 2-28-03 Pirogov st., 19 Office Department of State Revenues for Zaisan district 070700, EKR, Zaisan district, Zaisan town, Pobeda st., № 6, E_mail: [email protected], (8-72340) 25-190 Head of the office Umarov Kuanysh Rustembekovich 8 (72340) 2-51-90 Pobeda st.,, 6 Department of work with taxpayers Head of the department Amirbek Kuralai Amirbekovna 8 (72340) 2-19-58 Pobeda st.,, 6 Tax administration and collection department Head of the department Shaimardanova Gulzhanar Sailaukhanovna 8 (72340) 2-16-10 Pobeda st.,, 6 Office Department of State Revenues for Kurchum district 071200, EKR, Kurchum district, Kurchum village, Buntovskikh st. 2 , E_mail: [email protected], fax: (8-72339) 2-20-20 Head of the office Mukhatov Dulat Niyazbekovich 8 (72339) 2-20-20 Buntovskikh st., 2А Department of work with taxpayers Head of the department Bekbosynova Assel Kairgazinovna 8 (72339) 2-14-78 Buntovskikh st., 2А Office Department of State Revenues for Tarbagatay district 071500, EKR, Tarbagatay district, Akzhar village, К.Kunafiyanov st.,, 3, E_mail: tarbagataі@kgd.gov.kz, fax: (8-72344) 2-12-71 Head of the office Bainollaev Zhandos Bainollauly 8 (72344) 2-12-71 К.Kunafiyanov st., 3 Department of work with taxpayers Head of the department Askarbekov Nurzhan Satbekuly 8 (72344) 2-12-71 К.Kunafiyanov st., 3 Tax administration and collection department Head of the department Matasova Akbota Elmuratkyzy 8 (72344) 2-12-69 К.Kunafiyanov st., 3 Office Department of State Revenues for Ulan district 071600, EKR, Ulan district, Kasym Kaisenov village, Abay Square st., 21, E_mail: [email protected], fax: (8-72338) 2-74-32 Acting Head of the office Aitkurmanov Darkhan Aytkurmanuly 8 (72338) 77-4-32 Abay Square, 21 Department of work with taxpayers Head of the department Ergazinova Marzhan Aneskanovna 8 (72338) 77-2-37 Abay Square, 21 Tax administration and collection department Head of the department Kabykenov Shyngyskhan Kabykenovich 8 (72338) 77-2-70 Abay Square, 21 Office Department of State Revenues for Shemonaikha district 070900, EKR, Shemonaikha district, Shemonaikha town, B.Momyshuly st., 43, E_mail: [email protected], reception 8 (72332) 3-21-00 Head of the office Dautbaev Kanat Nagyzkhanovich 8 (72332) 3-16-01 B.Momyshuly st., 43 Deputy Head Mursaliev Yerzhan Sekenuly 8 (72332) 3-10-80 B.Momyshuly st., 43 Department of work with taxpayers Head of the department Suleimenova Zhanar Amanzholovna 8 (72332) 3-24-61 8 (72332) 3-25-18 B.Momyshuly st., 43 Tax administration and collection department Head of the department Baigireeva Meiramgul Sovetkanovna 8 (72332) 3-16-32 8 (72332) 3-24-15 B.Momyshuly st., 43 Department of analysis and accounting Head of the department Appalonova Natalya Nikolaevna 8 (72332) 3-11-46 8 (72332) 3-14-61 B.Momyshuly st., 43 Office Department of State Revenues for Altay district – Altay town 070800, EKR, Altay town, Alexander Nesmiyanov st., 11, E_mail: [email protected], tel.: (8-72335) 6-13-84 Head of the office Iksanov Alibek Aitbayevich 8 (72335) 6-27-17 Alexander Nesmiyanov st.,11 Deputy Head Churmanov Vyacheslav Gennadyevich 8 (72335) 6-35-55 Alexander Nesmiyanov st.,11 Department of work with taxpayers Head of the department Alkadyrova Aizhan Aitkazinovna 8 (72335) 6-35-52 Alexander Nesmiyanov st.,11 Tax administration and collection department Acting Head of the department Mukhametkalii Askhat Mukhametkaliuly 8 (72335) 6-40-76 Alexander Nesmiyanov st.,11 Department of analysis and accounting Head of the department Head of the department Head of the department Head of the department Office Department of State Revenues for Ridder town 071300, EKR, Ridder town, Kunaev st., 40, E_mail: [email protected], fax: (8-72336) 42787 Head of the office Ryspaev Arman Baskeevich 8 (72336) 4-62-80 Kunaev st., 40 Deputy Head Klein Inna Gennadyevna 8 (72336) 4-47-63 Kunaev st., 40 Department of work with taxpayers Head of the department Kazhmukhan Gaukhar 8 (72336) 4-24-86 Kunaev st., 40 Tax administration and collection department Head of the department Glomozda Elena Alexandrovna 8 (72336) 4-09-31 Kunaev st., 40 Department of analysis and accounting Head of the department Asubaev Medet Tolegenovich 8 (72336) 4-25-05 Kunaev st., 40

PHONE BOOK State Revenue Department of East Kazakhstan region № Full name Present position Phone number MANAGEMENT 1 Bimagambetov Sayat Saylaubekovich Head of the Department 8 (7232) 24-02-03 2 Koyshinov Kazybek Kadesovich Deputy head of the Department 8 (7232) 24-04-12 3 Kabysh Sayrankan Kabyshuly Deputy head of the Department 8 (7232) 24-04-12 4 Dzumanov Dinmukhamed Bolatovich Deputy head of the Department 8 (7232) 24-25-02 Department for the Protection of State Secrets 5 Aikeneva Botazhan Kalimzhanovna Head of the Office 8 (7232) 24-58-51 Analysis and Risk office 6 Karibaeva Gulmira Kazievna Head of the Office 8 (7232) 24-22-84 Risk department 7 Imanberdina Shynar Shakerovna Head of the Department 8 (7232) 24-44-01 Analysis department 8 Temesheva Ainur Toktarkanovna Head of the Department 8 (7232) 70-10-60 Legal office 9 Zhangurchinova Madina Rymkanovna Head of the Office 8 (7232) 70-10-69 Human Resources office 10 Nigmedzhanova Zulfira Iskandyrovna Head of the Office 8 (7232) 24-48-69 Human resources department 11 Valikhanova Madina Valikhanovna Head of the Department 8 (7232) 24-46-25 Department of Internal Affairs 12 Beisekenov Talgat Zholamanovich Head of the Department 8 (7232) 70-10-54 Organizational and financial department 13 acting Valikhanova Elmira Yerkinovna Head of the Office 8 (7232) 70-10-46 Organizational and financial department 14 Khasenova Saltanat Tolepbergenovna Head of the Department 8 (7232) 24-47-02 F inancial department 15 Valikhanova Elmira Yerkinovna Head of the Department 8 (7232) 70-10-46 Office of Information Technology 16 Karpovich Ruslan Igorevich Head of the Office 8 (7232) 24-45-40 Audit office 17 Seikenov Sharip Yeralkhanovich Head of the Office 8 (7232) 70-10-49 Audit department № 1 18 Sabitov Asset Soltankhanovich Head of the Department 8 (7232) 70-24-28 Audit department № 2 19 Malaeva Zaure Bodesovna Head of the Department 8 (7232) 70-15-59 Large taxpayer office 20 Ilyashenko Zhanna Evgenyevna Head of the Office 8 (7232) 70-10-63 EMTA department 21 Karimova Aigul Gazezovna Head of the Department 8 (7232) 70-10-44 8 (7232) 24-15-12 Cameral monitoring office 22 Berkutova Gulzhanat Altaikanovna Head of the Office 8 (7232) 24-91-51 Cameral monitoring department №1 23 Nurlybekova Riza Nurlybekkyzy Head of the Department 8(7232) 24-48-83 Cameral monitoring department №2 24 Zamanbekova Ainur Zhetpisovna Head of the Department 8 (7232) 60-10-73 Cameral monitoring department №3 25 Zhumadilov Bakytzhan Erlanovich Head of the Department 8 (7232) 70-10-55 Office of Public Services 26 Salimbayeva Gulzhan Sovetkalievna Head of the Office 8 (7232) 70-10-65 Department of development and quality control of public services 27 Dadetova Gulnara Kyrykbaikyzy Head of the Department 8 (7232) 70-10-53 Individual accounts and accounting department 28 Agarina Lyudmila Evgenyevna Head of the Department 8 (7232) 57-78-49 8 (7232) 24-44-02 Office for the Administration of Indirect Taxes 29 Zhibitaev Askhat Rainbekovich Head of the Office 8 (7232) 70-09-19 Vat administration department 30 Akhmet Ali Head of the Department 8 (7232) 57-79-55 VAT tax audit department 31 Chilikbaev Almas Aitkazinovich Head of the Department 8 (7232) 70-10-73 Department of administration of excise duties 32 Ibraev Galymzhan Kuanyshovich Head of the Department 8 (7232) 70-10-45 Debt Management Office 33 Zhakiyanov Azamat Zhumagazinovich Head of the Office 8 (7232) 70-10-61 insolvent 34 Ualibekova Sairan Keneskhankyzy Head of the Office 8 (7232) 70-15-58 Office of Advocacy and the Contact Center 35 Sabralimova Gulmira Kamilyevna Head of the Office 8 (7232) 70-04-59 Office for non-productive payment 36 Mukashev Aset Ilyasovich Head of the Office 8 (7232) 70-24-29 Customs Administration office 37 Kulekin Temir Siazbekovich Head of the Office 8 (7232) 61-41-13 Customs control department 38 Pshenov Beryk Marlenovich Head of the Department 8 (7232) 61-46-30 8 (7232) 24-57-10 Intellectual property and non-tariff customs regulation department 39 Ashimov Damir Faizullayevich Head of the Department 8 (7232) 41-54-59 Department of integrated control and customs infrastructure 40 Pshenov Medet Serikuly Head of the Department 8 (7232) 61-41-12 Tariff regulation office 41 acting Bekseitov Ruslan Muratovich Head of the Office 8 (7232) 24-57-20 Customs value department 42 Bekseitov Ruslan Muratovich Head of the Department 8 (7232) 24-57-20 Product classification department 43 Aitova Madina Berdybekovna Head of the Department 8 (7232) 24-44-33 Office of customs control after release of goods 44 Zhamanbayev Bolatbek Kambekovich Head of the Office 8 (7232) 61-44-40 Cameral customs inspections department 45 Agibaev Kanat Akimbekovich Head of the Department 8 (7232) 61-47-17 Mobile customs inspections department 46 Ablekenov Arman Zainuldinovich Head of the Department 8 (7232) 41-14-54 VAT Administration Office within the EEU 47 Knasilov Azamat Tyulegenovich Head of the Office 8 (7232) 70-10-71 VAT Administration Department within the EEU 48 Shagieva Asem Abdollayevna Head of the Department 8 (7232) 70-10-76 Export control department 49 Musakhanov Zhasulan Bakytbekovich Head of the Department 8 (7232) 26-22-44 Customs post "Oskemen Clearance Hub". 50 Sagadiev Aidyn Kenzhebekovich Head of the customs post 8 (7232) 61-46-01 Customs post "Ma i kapchagai". 51 Maratbaev Rail Serikbolovich Head of the customs post 8 777 147 65 55 52 Zhatabaev Bakytzhan Ziyadabekuly Deputy Head 8 777 147 65 55 53 Kalyuzhnyi Sergey Fedorovich Deputy Head 8 777 234 38 88 Customs post "Auezhay- Oskemen" 54 Kozhatov Serik Ukashaevich Head of the customs post 8 (7232) 77-81-59

Annex 7 to competition regulations of arrangements for recruitment to State administrative positions of unit «B» Form Schedule for the job interview № Position Surname, name and patronymic name (if any) of candidate Place, date and time of interview Place, date and time of an essay contest 1. Chief Specialist of the Department of Tax Administration and Collection of the Tarbagatai district Department of State Revenue of the East Kazakhstan region, category C-R-4, (1 unit), ONAIV-2, And Blog Isbekov Sayat Kenzhebekovich Ust-Kamenogorsk city, Permitin street 27, June 15, 2026, At 08:30 AM –––––– _______________________________________________ Nigmedzhanova Z.I. (the surname, name and patronymic name (if any) of HR function head) Secretary: Kapakova K.D.