Kazakhstan has issued Order No. 633 of 19 September 2024, which updates Order No. 1104 from 24 December 2018 concerning the forms and procedures for submitting local files, master files, and Country-by-Country (CbC) reports; and introduced new forms for local and master file.
The Order became effective on 5 October 2024.
The Order mandates that the local file form should now be submitted electronically with a digital signature via the state revenue authority’s software. If the software is not available or technical errors are detected and electronic submission of the local files is not possible, paper statements with an electronic copy are permitted.
