In accordance with Order of the Minister of Finance of the Republic of Kazakhstan dated 14 February 2018 No.178 «On approval of the form of the declaration of participation in an international group and the Rules for its completion» (hereinafter – the Order), the declaration of participation in an international group (hereinafter – the declaration) shall be submitted to the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (hereinafter – the Committee) no later than 1 September of the year following the reporting financial year.

       In cases where submission through the IS SONO system is not possible due to the transition to the «Taxpayers’ Cabinet Integrated Tax Administration System» (KNP ISNA – https://knp.kgd.gov.kz), the declaration shall be submitted via KNP ISNA. This position has been confirmed by the latest clarifications published on the official website of the Committee.

       According to paragraph 3 of the Order, the Declaration shall be submitted electronically, certified by an electronic digital signature, through the central node of the tax reporting reception and processing system (Taxpayers’ Cabinet – ISNA). In the event of technical difficulties, taxpayers are required to immediately contact the technical support service of the above-mentioned information resource for assistance with correct submission of the declaration.

       If software is unavailable or if technical errors are identified in the software of the state revenue authorities, the declaration shall be submitted electronically through the e-Otinish unified platform for receiving and processing citizens’ appeals or via the unified electronic document management system.

       In accordance with the Order, where submission in electronic form is not possible, the participant to the transaction must provide supporting documents confirming this fact.

       In this regard, the Committee reminds taxpayers of the need to comply with the above-mentioned procedure for submitting the declaration of participation in an international group.

Source : https://www.gov.kz/memleket/entities/kgd/press/news/details/1053266?lang=kk