Amendments to the Statute of the State Revenue Committee

Dear Readers,

The Ministry of Finance introduced amendments¹ to the Statute of the State Revenue Committee (the Committee). The new version expands the Committee’s mandate and functions to strengthen control over foreign exchange operations, cross-border movement of goods, and the regulation of sensitive goods.

The amendments introduce a new mandate — the implementation of currency control.

To support this, the document granted the Committee the following additional powers:

• to establish reporting procedures for foreign exchange operations;
• to request documents and information related to currency transactions;
• to issue orders to eliminate violations of currency legislation;
• to take other legally mandated enforcement measures.

To implement this new mandate, the Committee is assigned the following new functions:

• carrying out, jointly with the National Bank and currency control agents, the monitoring of compliance with obligations under export-import currency contracts;
• developing currency control rules jointly with the National Bank;
• overseeing compliance with repatriation requirements for foreign exchange earnings;
• conducting inspections or other forms of control to ensure compliance with currency legislation.

To enhance the effectiveness of monitoring cross-border trade within the Eurasian Economic Union (EAEU), the Ministry of Finance authorized the Committee to request and obtain documents and information from taxpayers moving goods across the EAEU border.

In line with this, the amendments introduce following functions:

• developing procedures for verifying documents and information, and inspecting goods at the border with EAEU member states;
• stopping and inspecting vehicles at checkpoints along the border with EAEU member states;
• developing templates for inspection reports for goods and vehicles crossing the border with EAEU member states.

The amendments expand the Committee’s functions in the area of state control over sensitive goods. Sensitive goods² include dual-use and military items, as well as other goods subject to national security controls.

The amendments assign the Committee the following new functions:

• exercising control over sensitive goods;
• developing lists and rules for the use of technical control equipment, as well as acquiring and maintaining such equipment;
• identifying locations for control and monitoring the movement of sensitive goods across Kazakhstan’s national border;
•  participating in the implementation of state policy in this area;
• performing customs control over the movement of sensitive goods across the customs border of the EAEU in accordance with EAEU and national legislation;
• making decisions to prohibit the export, import, or transit of sensitive goods across Kazakhstan’s border with EAEU member states without proper authorization.

There is a new set of functions related to the recognition of professional qualifications and the development of professional standards. In the area of digitalization, the Committee is now responsible for creating and operating information systems and data transmission platforms.

The amendments entered into force on the date of signing — 15 May 2025.

¹ Order No. 232 of the Acting Minister of Finance of Kazakhstan dated 15 May 2025 On Amendments and Additions to Order No. 306 of the Minister of Finance of the Republic of Kazakhstan dated 14 June 2016 “On Approval of the Statute of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan”

² Article 1(14) of the Law No. 172-VII of the Republic of Kazakhstan On the Control of Sensitive Goods, dated 28 December 2022