On the introduction of Form 493.00 "Information on services rendered to third parties"
From January 1, 2026, the requirements provided for in paragraph 6 of Article 56 of the Tax Code of the Republic of Kazakhstan, as well as Order No. 554 of the Minister of Finance of the Republic of Kazakhstan dated September 30, 2025, which approved the form of information on services rendered to third parties and the rules for their submission, will enter into force..
The circle of persons required to provide information
Form 493.00 must be submitted by organizations providing the following types of services:
water supply, sanitation and sewerage;
gas supply;
power supply;
heat supply;
waste collection and disposal (waste disposal);
elevator maintenance;
transportation services (freight and passenger).
The order of presentation
Information about the services provided to third parties is provided:
quarterly;
no later than the 10th of the month following the reporting quarter.
Thus, information for the 1st quarter of 2026 must be submitted no later than April 10, 2026.
The form is submitted electronically through the Taxpayer's Office.
The structure of the form
Form 493.00 includes the main form and the following appendices:
form 493.01 — information on public utilities (water supply, gas, heat, electricity, waste disposal, elevator maintenance);
form 493.02 — transportation of goods by rail;
form 493.03 — transportation of goods by road;
Form 493.04 — transportation by water, sea and air;
Form 493.05 — transportation of passengers and baggage;
form 493.06 — transportation of products by pipeline.
Additional information
Form 493.00 refers to administrative forms submitted free of charge.
The current version of the form is posted on the Internet resource www.gov.kz
The implementation of the functionality for receiving and processing form 493.00 in the information systems of the State Revenue Committee is scheduled to be completed by the end of March 2026.
Conclusion
The introduction of Form 493.00 is aimed at creating a unified database of services provided to third parties in regulated areas.
Organizations subject to these requirements are advised to ensure timely preparation and submission of information within the established time frame.

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1190971?lang=kk