The Order of the Minister of Finance of the Republic of Kazakhstan dated 24 September 2025 № 530 «On approving the forms of decisions of the state revenue authority and an application on the mutual agreement procedure» was approved for the purpose of implementing Article 232, paragraph 4 of Article 49 and paragraph 2 of Article 113 of the Tax Code of the Republic of Kazakhstan (hereinafter – the Order).

      The Order establishes the forms of documents used within the mutual agreement procedure, namely the taxpayer’s application and the decisions of the state revenue authority. The approval of these forms is aimed at implementing the provisions of the Tax Code of the Republic of Kazakhstan and international treaties on the avoidance of double taxation, which provide for the possibility of resolving tax disputes between the competent authorities of the Contracting States.

      The Order is aimed at ensuring legal certainty for both taxpayers and state revenue authorities, minimizing the risks of double taxation, and removing administrative barriers in the resolution of cross-border tax disputes.

Source : https://www.gov.kz/memleket/entities/kgd/press/news/details/1121574?lang=kk