In accordance with the Law of the Republic of Kazakhstan "On Currency Regulation and Currency Control", currency export and import transactions between residents and non-residents are carried out in national and foreign currencies using accounts with authorized banks.
Who is required to receive the NVD?
In order to ensure control over the repatriation of currency, participants in foreign economic activity must obtain an account number of the currency agreement (CTA) at the bank. This requirement is mandatory for export-import contracts, the amount of which exceeds the equivalent of 50,000 US dollars.
Deadlines and administrative responsibility
The legislation obliges residents to ensure timely and complete repatriation of the currency (receipt of export earnings, refund of the advance payment on imports). The terms of execution are determined by the terms of the contract itself. We remind you that administrative liability is provided for violation of the terms of repatriation in accordance with Article 251 of the Administrative Code of the Republic of Kazakhstan.
Simplification of procedures through ISNA
One of the currency control documents is an application for the import of goods, formed on the basis of the tax reporting form 328.00. Currently, TNF 328.00 is submitted electronically through the Integrated Tax Administration System (IAS).
For the convenience of taxpayers, a separate column is provided in the form – "Accounting number of the currency agreement". When it is filled out, the information is automatically transmitted to authorized banks due to the integration of information systems. This completely eliminates the need to provide paper copies of applications to second-tier banks.
Recommendation of the State Revenue Committee
In order to prevent violations of currency legislation and simplify the procedures for confirming currency repatriation as much as possible, we strongly recommend that taxpayers always indicate the NVD in TNF 328.00 if there is a registered agreement with the bank.

Source : https://www.gov.kz/memleket/entities/kgd-pavlodar/press/news/details/1226847?lang=ru