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Kazakhstan Updates CbC Notification Form, Requires Electronic Submission

07 May 2025

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Approved Changes

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Kazakhstan

Kazakhstan has updated the notification of participation in an MNE group (CbC notification) through Order No. 84 of 24 February 2025, which amends Order No. 178 of 14 February 2018. Aside from certain adjustments to the notification form itself, the amendments also provide that the notification must be submitted electronically and certified by a digital signature. Submission in paper form is only allowed if electronic submission is impossible, in which case a copy on electronic media is also required. It is also clarified that if the reporting deadline falls on a non-working day, the deadline for submission is postponed to...