Do individual entrepreneurs submit Form 493-O "services"?
The procedure for providing information about the services provided to third parties in accordance with the tax legislation of the Republic of Kazakhstan has been clarified.
In accordance with paragraph 6 of Article 56 of the Tax Code, organizations providing services in the field of water supply, sanitation, gas, electricity and heat supply, waste collection, elevator maintenance, and transportation are required to provide information about the services provided to third parties to the tax authorities at their location.
This information is provided electronically no later than the 10th day of the month following the reporting quarter.
In accordance with civil law, third parties are persons who are not parties to the obligation. In the field of transportation, a third party is considered to be a person who directly receives a service under a transportation or forwarding contract.
According to the Rules approved by the Order of the Minister of Finance of the Republic of Kazakhstan dated September 30, 2025 No. 554, the obligation to provide "information on services rendered to third parties" (Form 493-O "services") is assigned to organizations engaged in relevant activities.
In addition, in accordance with the Civil Code of the Republic of Kazakhstan, organizations include legal entities. And individual entrepreneurs are not legal entities.
In this regard, individual entrepreneurs, including those providing services in the field of cargo transportation, are not required to provide Form 493-O "services".
In accordance with subparagraph 5) of paragraph 2 of Article 22 of the Administrative Procedural Procedure Code, persons have the right to appeal against decisions taken or actions (inaction) of officials in accordance with the procedure established by law.

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1202958?lang=kk