In accordance with the Law of the Republic of Kazakhstan "On Currency Regulation and Currency Control" dated July 2, 2018 No. 167-VI, currency transactions for the export and import of goods, works and services between residents and non-residents are carried out in national and foreign currencies using accounts with authorized banks.

      In order to control the repatriation of currency to participants in foreign economic activity, it is necessary to assign an accounting number of a currency agreement (ANOTCA) in an authorized bank for export-import agreements, the amount of which exceeds the equivalent of 50 thousand US dollars.

     According to paragraph 2 of Article 9 of the Law of the Republic of Kazakhstan "On Currency Regulation and Currency Control", a resident is obliged to ensure timely and complete repatriation of currency, including receipt of export earnings and refund of an advance payment for import operations.

     The deadlines for fulfilling obligations are determined by the terms of the currency agreement on export or import.

     Administrative liability is provided for violation of the terms of repatriation in accordance with article 251 of the Code of Administrative Offences of the Republic of Kazakhstan.

     In accordance with the Rules for the implementation of export-import currency control in the Republic of Kazakhstan, approved by the Order of the Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan dated 04.10.23, No. 1054, 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 (TRF 328.00).

     Currently, TRF 328.00 is submitted through the ITAS information system (Integrated Tax Administration System).

     When specifying the accounting number of the currency agreement in TRF 328.00, the information is automatically transmitted to authorized banks through the integration of information systems.

     This eliminates the need for taxpayers to provide paper copies of applications for the import of goods and payment of indirect taxes to second-tier banks.

     To reflect the data, a separate column is provided - "Accounting number of the currency agreement".

      In order to prevent violations of currency legislation, as well as simplify procedures for confirming timely fulfillment of obligations to repatriate currency, the SRC recommends that taxpayers indicate the Currency Contract Registration Number in TRF 328.00 if there is a corresponding currency agreement registered with a second-tier bank.

Source : https://www.gov.kz/memleket/entities/kgd/press/news/details/1224564?lang=ru