Starting from January 1, 2026, in accordance with paragraph 6 of Article 56 of the new Tax Code, organizations providing water supply, sanitation, sewage, gas, electricity, heating, waste collection (disposal), elevator maintenance, and (or) transportation services are required to submit information regarding services rendered to third parties to the tax authority at their primary location. This information must be submitted electronically no later than the 10th day of the month following the reporting quarter.
The format for this reporting and the submission procedures were approved by the Order of the Minister of Finance of the Republic of Kazakhstan No. 554, dated September 30, 2025 (the Rules).
In accordance with these Rules, the obligation to submit Form 493-O "Services», titled "Information on services rendered to third parties by organizations providing water supply, sanitation, sewage, gas, electricity, heating, waste collection, elevator maintenance, and (or) transportation services" is assigned to the providing organization.
Under the Civil Code of the Republic of Kazakhstan, the term organization is synonymous with a legal entity, individual entrepreneurs do not fall under the definition of an organization.
In this regard, individual entrepreneurs, including those engaged in the field of cargo transportation, are not required to submit form 493-O "Services".
The State Revenue Department of EKR