Kazakhstan has published Order No. 633 of 19 September 2024, which amends Order No. 1104 of 24 December 2018 on the forms and procedures for submitting local files, master files, and Country-by-Country reports. The amendments include a new version of the local file form attached as Appendix 1 to Order No. 633 (Appendix 1 to Order No. 1104). It is also provided that the local file form must generally be submitted electronically and certified by a digital signature through the special state revenue authority software system. However, if it is impossible to submit the form electronically, an alternative method of...