Since 2026, organizations are required to provide information
about services provided to third parties.
Since January 1, 2026, a new requirement has been introduced for certain categories of organizations providing services to the public and businesses.
In accordance with paragraph 6 of Article 56 of the Tax Code of the Republic of Kazakhstan (Code No. 214-VIII SAM dated July 18, 2025, effective January 1, 2026), a number of organizations are required to submit information to the tax authorities on services rendered to third parties.
Who is concerned about the requirement.
The obligation applies to organizations that provide services in the following areas:
water supply and sanitation,
sewerage,
gas supply,
electricity,
heat supply, waste collection (waste disposal),
elevator maintenance,
transportation services.
In what form the information is presented.
The tax reporting form 493.00 "Information on services rendered to third parties" has been approved. The form and rules for its submission were approved by the Order of the Minister of Finance of the Republic of Kazakhstan dated September 30, 2025 No. 554.
Tax reporting is aimed at increasing transparency between service providers and consumers. Taxpayers working in these areas are advised to familiarize themselves in advance with the Rules for completing it and the deadlines for submission, this will avoid errors and irregularities in reporting.

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1172188?lang=kk