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40 Top Questions and Answers on Submitting Information on Services Rendered to Third Parties (Form 493.00)

Question 1. What is understood by the provision of services to third parties?

Answer: In accordance with the provisions of civil legislation, third parties are recognized as persons who are not parties to an obligation. Pursuant to the laws of the Republic of Kazakhstan (“On Electric Power Industry,” “On Natural Monopolies,” the Water Code of the Republic of Kazakhstan, the Civil Code of the Republic of Kazakhstan, as well as the Law of the Republic of Kazakhstan “On Transport in the Republic of Kazakhstan,” etc.), contractual relations are established directly with consumers who are parties to such agreements.

Considering the above, when an organization provides any services to persons who are parties to a contract, the obligation to submit information предусмотренную пунктом 6 статьи 56 Налогового кодекса does not arise, since such persons are not considered third parties.

The obligation to submit the specified information arises for organizations that directly provide relevant services to end consumers and maintain records of consumption, payment accruals, and other accounting information concerning such persons.

Thus, the obligation to submit information stipulated by paragraph 6 of Article 56 of the Tax Code arises for an organization with respect to services rendered to third parties.

 

Question 2. Also, whether carriers are required to provide the specified information if they carry out cargo transportation exclusively for individuals, without entering into a contract for cargo transportation.

Answer: In accordance with the Rules for drawing up the tax reporting form 493.00, information in the form is reflected on the basis of primary transport documents containing the necessary identification data. If transportation services are provided to individuals without processing the relevant primary documents (including consignment notes and other documents containing information to be reflected in Form 493.00), the obligation to provide such information does not arise.

 

Question 3. Changes to the reporting period?
Answer: The project office supports making changes and additions to extend the submission deadline.

 

Question 4. Please exclude the obligation to provide information about transportation by persons engaged in international cargo transportation, since information about the goods being moved is already available in the DT and SNT Department of State Statistics.
Answer: The project office supported proposals for making changes and additions regarding specifying the range of persons providing services in the field of transportation, indicating which persons and for which operations are required to provide information about transportation.

 

Question 5. Whether this requirement applies exclusively to legal entities, or individual entrepreneurs (sole proprietors) providing similar services are also required to submit forms. Individual entrepreneurs are not organizations in accordance with civil law.

Answer: The Project Office supported proposals for amendments and additions regarding the extension of the norm to individual entrepreneurs and ensuring equal coverage of all business entities that actually provide relevant services.

 

Question 6. If a single transport operation involves several consecutive carriers (overloading, using subcontractors), how should this operation be reflected in the report? Is it necessary to add a new line for each participant in the process, and duplicate data on the customer and shipper?

Or is it necessary to submit this declaration to a freight forwarding company? (form 493.02, 493.03, 493.04) or

If cargo carriers carry cargo according to the scheme (both sole proprietors and LLP can participate in the scheme, with or without VAT): cargo owner-freight forwarder-carrier? According to the scheme: cargo owner-carrier? According to the scheme: cargo owner-freight forwarder-freight forwarder-carrier?

Answer: When providing a service involving several carriers, Form 493-O "Services" is formed by the organization that provides the service to the end user, i.e. if several carriers are involved in the transportation process, while the consignee and the shipper remain unchanged, then in this case the carrier that actually delivered the goods to the recipient is required to provide information.

In addition, if the services are provided by a carrier that is an individual entrepreneur, then such a taxpayer does not have an obligation to provide information.

 

Question 7. In some cases, the shipper does not fill out information about the cost of the cargo. At the same time, in form 493.00, the field about the cost of transportation is mandatory. In this regard, please note that not all carriers have information about the cost.

Answer: The project office has supported proposals for making changes and additions, regarding persons providing services in the field of transportation, will reflect only the cost of transportation services provided.

 

Question 8. Some companies are large cargo carriers and carry out transportation of millions of product names, and it is not physically possible to fill in information in the context of each product. In this regard, the question is whether it is possible to fill in the information about the cargo being transported with a single line that characterizes the goods.

Answer: The project office supported proposals for amendments and additions, according to which persons providing services in the field of transportation will reflect only the cost of transportation services provided.

Also Form 493-O «Services» the taxpayer is required to use the information of primary accounting documents issued in accordance with paragraph 16 of the Order of the Minister of Investment and Development of the Republic of Kazakhstan dated April 30, 2015 № 546 «On Approval of the Rules for the Carriage of Goods by Road» and Article 6 of the Convention on the Contract for the International Carriage of Goods by Road (CMR) dated May 19, 1956. Article 179 «On Customs Regulation in the Republic of Kazakhstan» establishes documents confirming the information declared in the customs declaration, including data on goods, their value, quantity, classification and compliance with the requirements of legislation during declaration. For example, for several consignment notes (hereinafter referred to as TTN), each TTN is reflected as a separate line, since it is an independent document with individual banking details. In order to simplify and speed up the procedure, when submitting Form 493-O «Services», you can upload it in json format.

 

Question 9. Taking into account the planned introduction of mandatory electronic consignment notes (e-TTN), in which information is recorded in real time, please explain the need to submit duplicate information in paper/electronic form via Form 493.

Answer: Relevant amendments to the Order of the Minister of Finance of the Republic of Kazakhstan № 554 dated September 30, 2025 «On approval of the form of information on services rendered to third parties submitted by organizations Providing water supply, sanitation, sewerage, gas supply, electricity supply, heat supply, waste collection (garbage disposal), Elevator Maintenance and (or) transportation and transportation services». Rules for their submission to the state revenue authority will be made taking into account the adopted amendments to the tax legislation of the Republic of Kazakhstan.

Question 10. Do I need to submit this declaration to a freight forwarding company? (form 493.02, 493.03, 493.04).

Answer: In accordance with Articles 689 and 708 of the Civil Code of the Republic of Kazakhstan, cargo transportation is carried out on the basis of a contract of carriage, under which the carrier undertakes to deliver the cargo entrusted to him by the sender to the destination and issue it to an authorized person, while under the forwarding contract, the freight forwarder performs or organizes services related to cargo transportation for a fee and at the expense of the client, including with the involvement of actual carriers.

According to article 1 of the Law of the Republic of Kazakhstan «On Road Transport», an individual or legal entity that transports passengers, baggage or cargo by road is recognized as a carrier.

Taking into account the above, persons who provide forwarding services and do not carry out cargo transportation have an obligation to provide «Information about the services rendered to third parties provided by organizations that provide water supply, sanitation, sewerage, gas supply, electricity supply, heat supply, waste collection (garbage disposal), elevator maintenance and (or) transportation services» (hereinafter - Form 493-O «Services»), provided for in paragraph 6 of Article 56 of the Tax Code, does not arise.

 

Question 11. We ask you to specify the concept of "transportation services", since in the field of transportation there are other accompanying services other than the transportation itself (freight forwarding, loading and unloading, etc.).

Answer: In accordance with the Rules for drawing up the Tax reporting Form 493.00, "transportation services" are defined as services directly related to the transportation of passengers or cargo by vehicles. At the same time, related services, such as freight forwarding, loading and unloading operations and other similar services, do not belong to transportation services, unless they are directly a service for the movement of passengers or cargo.

 

Question 12. Is TNF available on request or required?

Answer: According to paragraph 6 of Article 56 of the Tax Code of the Republic of Kazakhstan and the Procedure, organizations providing such services are required to submit to the tax authorities at their location information about the services provided to third parties no later than the 10th day of the month following the reporting quarter, in electronic form. Also, if the state revenue authorities send a request for providing information about the services rendered to third parties to organizations within 30 (thirty) calendar days from the date of receipt. The Project office supported the introduction of amendments and additions to increase the deadline for submission, which in turn, the corresponding changes to the Order of the Ministry of Finance of the Republic of Kazakhstan No. 554 dated 30.09.2025 will be made taking into account the adopted amendments to the tax legislation of the Republic of Kazakhstan.

 

Question 13. For completing Appendix 493.05:

Which section of the report should reflect data on employee transportation?

What indicator should I specify in the "Quantity" column?: the number of months, days actually worked, or the total number of employees moved?

What sales amount should I specify: the total cost per month, per day, or per person?

And also if there are no tickets, what should I specify in the "Ticket type" line or this line is not mandatory?

Answer: Appendix 5 of Form 493.00 is not submitted when delivering employees, this form is submitted by persons providing services for regular transportation of passengers by means of transport.

 

 Question 14. How should the accountant fill out 493.03: is it possible to fill in one line one application in which there are several TTN or for each TTN a new line is filled in ? And also if there are rolling TTN from one month to another month. Example: The car left loaded with the date in TTN 31.03, and the arrival of the car at the destination-02.04, in this regard, the avr and esf will be with the date of turnover of the 2nd quarter, i.e. issued 02.04 will not this later be a discrepancy according to cameral control, that the date of TTN does not coincide with the reporting period?

Answer: To fill out Appendix 3 «Information on services rendered to third parties provided by organizations providing water supply, sanitation, sewerage, gas supply, electricity supply, heat supply, waste collection (garbage disposal), elevator maintenance and (or) transportation services" (hereinafter referred to as Form 493 – O «Services»), the taxpayer must use the following information: information of primary accounting documents issued in accordance with paragraph 16 of the Order of the Minister of Investment and Development of the Republic of Kazakhstan dated April 30, 2015 № 546 «On Approval of the Rules for the Carriage of Goods by Road» and Article 6 of the Convention on the Contract for the International Carriage of Goods by Road (CMR) dated May 19, 1956.

Article 179 «On Customs Regulation in the Republic of Kazakhstan" establishes documents confirming the information declared in the customs declaration, including data on goods, their value, quantity, classification and compliance with the requirements of legislation during declaration.

For example, for several consignment notes (hereinafter referred to as TTN), each TTN is reflected as a separate line, since it is an independent document with individual banking details.

Rolling transportation services are reflected in the period of completion of transportation, confirmed by the act of work performed and an electronic invoice.

Thus, in Appendix 3 of Form 493-O «Services», each TTN is indicated separately, and the date of performance of services recorded in primary documents is recognized as the date of the reporting period.

 

Question 15. Appendix 3. If a combined cargo consisting of many different types of goods is transported within the same transportation (according to one TTN / CMR), how to fill in the Name, Price and Cost correctly? In the section Information on services rendered form 493.05 page 05, specify the cost of cargo, transportation, or forwarding services? Does the form require filling in a separate line for each cargo name (article number) on a single flight? If you can specify products in one line separated by commas, how can you correctly reflect the price and total cost for different items? or

form 493.00 «Information on services rendered to third parties» and appendix 493.03 (transportation of goods by road), please provide an official explanation of the procedure for filling out columns 14-18 (N–R) of the specified appendix? Is it necessary to reflect the price and amount of the product in columns 17-18? Is it permissible to indicate only the name of the cargo in column 14 of the TTN / CMR without disclosing the cost?

Answer: The project office supported proposals for amendments and additions, according to which persons providing services in the field of transportation will reflect only the cost of transportation services provided.

 

Question 16. In column B of Appendix 2 " Digital code of the railway administration (car owner) - indicate the code of the railway administration or the name of the car owner, or both at the same time. The railway administration and the owner of the car can be different persons. Codes have railway administration, the owner of the car does not have a code. There can be several owners of cars in one invoice, so how to split up the cargo in this case?

Answer: Column " B " indicates the digital code of the railway administration that owns the car at the time of registration of transportation. The name of the owner of the car is not indicated in this column. If the train consists of cars of different administrations, each car is assigned its own digital code in accordance with the SMGS classifier; separate lines of the invoice are formed for the car or for the operation to which the specific code relates.

 

Question 17. In column V "Invoice date" from which cell, column, row to take the invoice date, if the invoice does not have the "Invoice Date" column, then what is considered the invoice date?

Answer: Column "V" "Invoice date" indicates the date indicated in the invoice as the date of its execution. If the invoice does not contain a separate column "Invoice date", the date indicated next to the invoice number or the date of its signing/execution on the document is legally considered to be the invoice date.

 

Question 18. In column N "The amount of the carriage fee, the fee for the passage of guides, the fee for the declared value of cargo, and others", how to fill in, separately for each type of fee or in the total amount?

Answer: Column " N " indicates the total amount of all fees, including carriage fees, guide fees, declared value fees, and other charges accrued for transportation.

 

Question 19. In column O « Miscellaneous fee receipt №./ Payment card №», payment for cargo transportation is made only by bank transfer. Leave the field blank?

Answer: Column «O» indicates the receipt number confirming payment of fees.

 

Question 20. If the service is provided for the delivery of an empty car, then do I need to include this service in Form 493.02, as in this case, fill in the column J «Weight of cargo in kg determined by the shipper» and Q «Weight of cargo in kg determined by the carrier»?

Answer: The empty carriage service is included in Form 493-O «Services» because it reflects the fact that the transport service is provided. Column J («Weight of cargo determined by the shipper») indicates 0 kg, since there is no cargo. Column Q («Weight of cargo determined by the carrier») also indicates 0 kg, indicating the absence of actual cargo when performing the service, i.e. column b of the product name must indicate «porzhozhny wagon».

 

Question 21. Column L «Calculation of payments for _ _ _ km, tenge» calculation of payments depending on who the freight forwarder is, if a Russian company, then in rubles. On what date should I transfer the tariff set in a foreign currency to tenge?

Answer: In column «L», the calculation of payments is reflected in tenge, even if the tariff is set in a foreign currency. For conversion, the rate of the National Bank of the Republic of Kazakhstan as of the date of rendering the service (actual transportation) is applied.

 

Question 22. Whether it is possible to provide information in summary in three lines: individuals, legal entities, and individual entrepreneurs, since the volume is very large. To date, the Company has 520,794 personal accounts for individuals and 19,474 contracts for legal entities.

Answer: In accordance with the legislation of the Republic of Kazakhstan, Form 493.00 and appendices are mandatory for each actual consumer of services. Aggregation of data by category (individuals, legal entities, sole proprietors) is not allowed, regardless of the volume of transactions. Each line of the report must correspond to a specific personal account, contract, or counterparty, which makes it possible to check the actual services rendered using primary documents.

 

Question 23. Explanation of the procedure for filling in columns E, I, M of Form 493.01, namely:

5) in column *E, the name of the ground document is indicated:

number 1 – contract for the object;

      figure 2 – title document for the object;

9) the *I column indicates the object type (the object's intended purpose);

13) column * M indicates the rate/price for 1 unit of measurement; explanations are required on the procedure for filling in the specified columns of Form 493.01 with details of the information to be reflected in each case, in order to avoid ambiguous interpretation when forming and submitting reports. Please also explain in which information service (ISNA or IS SONO) the possibility of submitting this form and its appendices to the State Revenue Committee is implemented, as well as in which format data loading is provided (XML, JSON).

 Answer: Column E – "Name of the ground document"

  • Indicates the document on the basis of which the object is accounted for in the declaration:
  • 1 - contract for the object (for example, a lease, purchase and sale agreement, use);
  • 2 – a document of title (for example, a certificate of ownership, an act of privatization).
  • If an item is accounted for on the basis of several documents, the main document that determines the taxpayer's right to the item is reflected.

Column I – "Object type (purpose of the object)"

  • Indicates the purpose of the object in accordance with the legislation and internal accounting classifications:
  • For example, "residential", "non-residential", "industrial", "warehouse", etc.
  • In the case of objects with multiple target assignments, the main purpose under which the object is actually used is reflected.

Column M – "Rate/price for 1 unit of measurement"

  • Indicates the rate or price used for calculating the tax or payment, in terms of the unit of measurement of the object (for example, for 1 m2, for 1 car, for 1 ton, etc.).
  • The information must correspond to the data of the contract or title document specified in the document. in column E.
  • If bids differ by part of the item, they should be reflected in separate lines to avoid data distortion.

In order to simplify and speed up the procedure, when submitting Form 493-O "Services", you can upload it in json format.

 

Question 24. LLP carries out activities under OKED 52219-other auxiliary activities of land transport, namely services for the evacuation (transportation) of vehicles. The company provides services to individuals. Evacuation is carried out upon request (by phone call) from an individual and consists in transportation of a car that is unable to move independently due to technical reasons (breakdown, accident, etc.). When providing the service, a fiscal receipt is issued. A bill of lading (TTN) is not issued, because the service is not a transportation of inventory items and does not involve the registration of a TTN in accordance with the rules for the transportation of goods by road. In connection with the above, please explain: 1. Is an LLP (OKED 52219) required to submit Form 493.00 (Appendix 493.03) when providing services for the evacuation of vehicles to individuals? 2. If an LLP is required to submit Form 493.03, in the absence of a TTN, how are the columns of Form 493.03 that provide information about the consignment note filled in? How does 493.03 reflect information about the customer's (payer's) IIN/BIN, if an individual does not provide IIN / passport data and payment is confirmed only by a fiscal check? Please provide an official explanation for the correct completion of the tax report, if it is necessary to submit it.

Answer: In accordance with the Rules of transportation of goods by road, approved by the Order of the Minister of Investment and Development of the Republic of Kazakhstan dated April 30, 2015 No. 546 "On approval of the Rules of transportation of goods by road", registration of a consignment note (TTN) is mandatory only for the transportation of goods that are inventory items. Vehicle evacuation services that are provided to individuals and are not related to the transportation of goods, do not require registration of a customs declaration. In this regard, in the absence of primary transport documents and customer identification information (IIN/BIN), which are subject to reflection in Appendix 3 of Form 493-O "Services", the obligation to provide this application does not arise.

 

Question 25. Is an LLP (OKED 52219) required to submit Form 493.00 (Appendix 493.03) when providing services for the evacuation of vehicles to individuals? If an LLP is required to submit Form 493.03, in the absence of a TTN, how are the columns of Form 493.03 that provide information about the consignment note filled in? How does 493.03 reflect information about the customer's (payer's) IIN/BIN, if an individual does not provide IIN / passport data and payment is confirmed only by a fiscal check?

Answer: In accordance with the Rules of transportation of goods by road, approved by the Order of the Minister of Investment and Development of the Republic of Kazakhstan dated April 30, 2015 № 546 «On approval of the Rules of transportation of goods by road», registration of a consignment note (TTN) is mandatory only for the transportation of goods that are inventory items. Vehicle evacuation services that are provided to individuals and are not related to the transportation of goods, do not require registration of a customs declaration. In this regard, in the absence of primary transport documents and customer identification information (IIN/BIN), which are subject to reflection in Appendix 3 of Form 493-O «Services», the obligation to provide this application does not arise.

 

Question 26. If a company performs non-scheduled air transportation under commission agreements for both residents and non-residents, does it have an obligation to submit reports on Form 493.00?

Answer: If the company performs non-scheduled air transportation under commission agreements, regardless of whether with residents or non-residents, it is required to submit Form 493.00, since it reflects the services actually rendered to third parties. The obligation to submit the form is fixed for all taxpayers providing transportation services, regardless of the regularity of flights or the status of counterparties.

 

Question 27. The legal entity carries out international cargo transportation. Senders of goods, in particular, are citizens of the Russian Federation, and therefore have 10-digit taxpayer identification numbers. Electronic Form 493.03 (application for road freight transport) accepts only 12-digit taxpayer identification numbers.

Answer: Given that the shipper can be non-residents in the Rules, column J «IIN / BIN of the shipper» is not required to be filled in.

 

Question 28. In column Q (Appendix № 3 «Information on the carriage of goods by road»), it is necessary to indicate the price of the goods, but the carrier usually does not have information about the cost of the cargo being transported. In this regard, please explain from which sources you should take data on the price of the product in order to correctly fill in the specified box.

Answer: The project office supported proposals for amendments and additions, according to which persons providing services in the field of transportation will reflect only the cost of transportation services provided.

 

Question 29. A similar situation occurs when filling in column R «Amount of goods» (Appendix №3 «Information on the transportation of goods by road») the specified app. If there is no information about the price of the product, it is not possible to determine the amount. Please specify what data you need to enter in this column.

Answer: The project office supported proposals for amendments and additions, according to which persons providing services in the field of transportation will reflect only the cost of transportation services provided.

 

Question 30. Column * J indicates the weight of the cargo in kilograms determined by the shipper (gross, net, tare). When renting out a transport for a day, how do I indicate this column, since it is not known how much cargo this transport has transported?

Answer: If the vehicle is leased and the taxpayer does not provide services for cargo transportation, as well as does not have information about the cargo actually transported, the obligation to submit Form 493.00 does not arise.

 

Question 31. When filling out applications, non-profit organizations are asked to develop adding lines, since only 999 lines are given in the inventory list, and the full list is 1200.

Answer: Row restrictions are removed.

 

Question 32. According to the norms of Article 56 of the Tax Code, it is established that organizations that provide water supply, sanitation, sewerage, gas supply, electricity supply, heat supply, waste collection (garbage disposal), elevator maintenance and (or) transportation services submit Form 493, do they belong to individual entrepreneur organizations? (or it's some special organizations).

Answer: The Project Office supported proposals for amendments and additions regarding the extension of the norm to individual entrepreneurs and ensuring equal coverage of all business entities that actually provide relevant services.

 

Question 33. Does the obligation to provide 493 TNF in terms of transportation services arise for sole proprietors and LLPs that carry out (small) transportation? Or do only carriers that have a contract with a third party provide the form?

Answer: In accordance with Articles 689 and 708 of the Civil Code of the Republic of Kazakhstan, cargo transportation is carried out on the basis of a contract of carriage, under which the carrier undertakes to deliver the cargo entrusted to him by the sender to the destination and issue it to an authorized person, while under the forwarding contract, the freight forwarder performs or organizes services related to cargo transportation for a fee and at the expense of the client, including with the involvement of actual carriers.

According to article 1 of the Law of the Republic of Kazakhstan «On Road Transport», an individual or legal entity that transports passengers, baggage or cargo by road is recognized as a carrier.

Taking into account the above, the obligation to provide «Information on services rendered to third parties provided by organizations providing water supply, sanitation, sewerage, gas supply, electricity supply, heat supply, waste collection (garbage disposal), elevator maintenance and (or) transportation services» (hereinafter referred to as Form 493-O «Services»), provided for in paragraph 6 of Article 56 of the Tax Code, arises from the person providing the transportation service.

 

Question 34. Cargo carriers, leased KAMAZ trucks are required to hand over 493 information about the provision of cargo transportation, when filling out the application, enter each ttn if there are 10 drivers and 300 pieces of ttn, or you can combine ttn by driver and total tonnage, and write information about the price, this is confidential information. Do transport tenants(KAMAZ trucks) need to submit Form 493?

Answer: If the vehicle is leased and the taxpayer does not provide services for cargo transportation, as well as does not have information about the cargo actually transported, the obligation to submit Form 493.00 does not arise.

 

Question 35. According to TNF 493 appendix 3, cargo transportation by road, do I need to enter data from each TTN? Or do you only need to fill in the required lines that are lit in red? If only required, then this will be the esf data.

Answer: To fill out Appendix 3 «Information on services rendered to third parties provided by organizations providing water supply, sanitation, sewerage, gas supply, electricity supply, heat supply, waste collection (garbage disposal), elevator maintenance and (or) transportation services» (hereinafter referred to as Form 493 – O «Services»), the taxpayer must use the following information: information of primary accounting documents issued in accordance with paragraph 16 of the Order of the Minister of Investment and Development of the Republic of Kazakhstan dated April 30, 2015 № 546 «On Approval of the Rules for the Carriage of Goods by Road» and Article 6 of the Convention on the Contract for the International Carriage of Goods by Road (CMR) dated May 19, 1956.

Article 179 «On Customs Regulation in the Republic of Kazakhstan» establishes documents confirming the information declared in the customs declaration, including data on goods, their value, quantity, classification and compliance with the requirements of legislation during declaration.

For example, for several consignment notes (hereinafter referred to as TTN), each TTN is reflected as a separate line, since it is an independent document with individual banking details.

Rolling transportation services are reflected in the period of completion of transportation, confirmed by the act of work performed and an electronic invoice. The TTN date may differ from the reporting period, which is not a violation and does not lead to discrepancies during desk control.

Thus, in Appendix 3 of Form 493-O «Services», each TTN is indicated separately, and the date of performance of services recorded in primary documents is recognized as the date of the reporting period.

 

Question 36. Sole proprietor on the UD, carries out cargo transportation activities, does he have to hand over 493 TNF?

Answer: The Project Office supported proposals for amendments and additions regarding the extension of the norm to individual entrepreneurs and ensuring equal coverage of all business entities that actually provide relevant services.

 

Question 37. Sole proprietor or LLP engaged in cargo transportation activities is required to provide * Form 493-O «Services»*?

Answer: The Project Office supported proposals for amendments and additions regarding the extension of the norm to individual entrepreneurs and ensuring equal coverage of all business entities that actually provide relevant services.

 

Question 38. Appendix 493.03 Information about the transportation of goods by road in the column name, quantity, price, amount indicate your services of cargo transportation or the price of the goods that were transported?

Answer: The project office supported proposals for amendments and additions, according to which persons providing services in the field of transportation will reflect only the cost of transportation services provided. Thus, in the case of transportation under a single bill of lading (TTN/CMR), within the framework of which a combined cargo containing several items of goods is transported, information in the columns «Name», «Price» and «Cost» in Appendix 3 of Form 493-O «Services» is reflected information on the cost of services rendered for the transportation of goods by road, and not the cost of the goods being transported.Accordingly, the columns «name», «quantity», «price», «amount» indicate data related to the cargo transportation service.

 

Question 39. Can I use the 1C program to upload data to the form by subscriber numbers?

Answer: In order to improve information security, stability and speed of data processing in the Integrated Tax Administration System (hereinafter referred to as the System) and transition to the updated system architecture, the format of converting TNF and (or) FD for its subsequent loading was changed from XML format (eXtensible Markup Language) to JSON format (JavaScript Object Notation).

All the necessary documentation describing interaction across services in JSON format of the TNF and / or FD structure is available here: https://drive.google.com/drive/folders/1gpCeL6HzRoTuQX3GhwMZShgXZYRGjdHt?usp=sharing.

You can also upload the generated TNF and / or FO yourself. To do this, open the TNF and / or FO, right-click and select "View code". In the developer window that opens, go to the Console tab, then select the last Values object, right-click on it, and select the "Copy object"command. You need to paste the received data into any text editor, save the file, and manually change its extension to .json.

 

Question 40. The *K column indicates the volume (quantity) of consumption.

Here TNF accepts whole numbers, that is, 0.502 these numbers can not enter the dot / comma does not take.

Answer: The Committee's information systems are functioning normally, and no technical failures have been detected in the process of receiving and processing tax reporting forms (TFS) and / or reporting forms (FOS). In order to improve information security, stability and speed of data processing in the Integrated Tax Administration System (hereinafter referred to as the System) and transition to the updated system architecture, the format of converting TNF and (or) FD for its subsequent loading was changed from XML format (eXtensible Markup Language) to JSON format (JavaScript Object Notation).

All the necessary documentation describing interaction across services in JSON format of the TNF and / or FD structure is available here: https://drive.google.com/drive/folders/1gpCeL6HzRoTuQX3GhwMZShgXZYRGjdHt?usp=sharing.

You can also upload the generated TNF and / or FO yourself. To do this, open the TNF and / or FO, right-click and select «View code». In the developer window that opens, go to the Console tab, then select the last Values object, right-click on it, and select the «Copy object» command. You need to paste the received data into any text editor, save the file, and manually change its extension to .json.

 

Question 41. Which organizations are required to provide FO 493.00?

Answer: In accordance with paragraph 6 of Article 56 of the Tax Code of the Republic of Kazakhstan, the list of organizations required to submit the reporting form 493.00 is defined.At the same time, the Project Office supported proposals to exclude organizations that provide services in water supply, sanitation, sewerage, heat supply, waste collection (garbage disposal) and elevator maintenance from the list of persons required to submit information.

 

Дата публикации
12 мая 2026
Дата обновления
03 июня 2026
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