Question:
Who is required to submit Form 493-O "Services," and under what circumstances does this obligation arise?

Answer:
Form 493-O "Services" must be submitted exclusively by legal entities (organizations) that directly provide services to third parties (such as water supply, electricity, waste disposal, and transportation) and maintain records of their service consumers.

Individual entrepreneurs, self-employed individuals, and private individuals are exempt from this requirement.

For transportation services, the form must be submitted by the carrier organization if it provides cargo or passenger transportation on its own behalf under a contract with a customer, including international transportation. If transportation is conducted solely for the company’s internal operations without providing services to third parties, no obligation to submit the form arises.

Information on the form must be specified individually for each service consumer, without aggregating the data. The completed form can be uploaded to the system in JSON format via the Taxpayer's Office.

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1226411?lang=ru