The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan reminds participants in foreign economic activity of the need to comply with the requirements of currency legislation when conducting export-import operations.

        One of the key requirements is the repatriation of the currency. This means that Kazakhstani companies are obliged to ensure:

      - receipt of export earnings to accounts in authorized banks of the Republic of Kazakhstan;

      - refund of funds transferred to a foreign supplier if the goods have not been delivered, the work or services have not been performed, or the obligations under a foreign economic agreement have not been fulfilled.

      In other words, if the foreign partner has not fulfilled the terms of the agreement, the resident of the Republic of Kazakhstan must take measures to return the transferred funds to their bank accounts.

      Currency control is aimed at ensuring compliance with legal requirements, protecting the economic interests of the country and returning foreign exchange earnings to the Republic of Kazakhstan.

      In order to avoid violations, the State Revenue Committee recommends that participants in foreign economic activity:

       - ensure timely receipt of export earnings or refund of funds for import operations in cases stipulated by law.;

   - monitor the deadlines for fulfilling obligations under foreign economic agreements;

     - when changing the terms of the agreement, execute additional agreements in a timely manner and make appropriate changes to the accounting data of the currency agreement;

      - keep documents confirming the fulfillment of obligations under foreign economic agreements;

      - if you have any questions, please contact the state revenue authorities, the National Bank of the Republic of Kazakhstan or an authorized servicing bank.

      Administrative liability is provided for violation of the requirements of the currency legislation.

      According to the results of the first half of 2026, 1 116 administrative protocols were drawn up under article 244 of the Code of Administrative Offences of the Republic of Kazakhstan («Violation of the procedure for obtaining an account number for a currency agreement with a bank and submitting information on it»).

      According to Article 251 of the Administrative Code of the Republic of Kazakhstan («Failure to comply with the requirement of repatriation of national and (or) foreign currency») 141 participants in foreign economic activity were brought to administrative responsibility, the total amount of fines imposed amounted to 15.3 billion tenge.

      The largest fines for violating the requirements of the currency legislation have been imposed:

     - there are more than 9.2 billion tenge in Almaty city;

     - there are more than 1.8 billion tenge in Pavlodar region;

     - there are more than 1.1 billion tenge in the Zhetysu region;

     - more than 1 billion tenge in the city of Astana.

       These examples show that non-compliance with the requirements of the currency legislation entails administrative liability, regardless of the size of the enterprise and the type of activity carried out.

       The Committee of State Revenue calls on all participants in foreign economic activity to carefully comply with the requirements of the currency legislation, timely fulfill their obligations under foreign economic contracts, and take necessary measures to prevent violations.

Source : https://www.gov.kz/memleket/entities/kgd/press/news/details/1257254?lang=ru