Resolution of the Board of the National Bank of the Republic of Kazakhstan No. 40 of March 30, 2019 "On Approval of the Rules for Conducting Currency Operations in the Republic of Kazakhstan"

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«ҚАЗАҚСТАН РЕСПУБЛИКАСЫНЫҢ		РЕСПУБЛИКАНСКОЕ
ҰЛТТЫҚ БАНКІ»		ГОСУДАРСТВЕННОЕ УЧРЕЖДЕНИЕ
РЕСПУБЛИКАЛЫҚ		«НАЦИОНАЛЬНЫЙ БАНК
МЕМЛЕКЕТТІК МЕКЕМЕСІ		РЕСПУБЛИКИ КАЗАХСТАН»
БАСҚАРМАСЫНЫҢ		ПОСТАНОВЛЕНИЕ
ҚАУЛЫСЫ		ПРАВЛЕНИЯ
30 марта 2019 года		№ 40
Алматы қаласы		город Алматы

On Approval of the Rules for Conducting Currency Operations in the Republic of Kazakhstan

(With amendments and additions:

1. Resolution of the Board of the NB RK No. 25 of 19.03.2020
2. Resolution of the Board of the NB RK No. 93 of 20.07.2020
3. Resolution of the Board of the NB RK No. 113 of 20.12.2021
4. Resolution of the Board of the NB RK No. 66 of 26.09.2023
5. Resolution of the Board of the NB RK No. 48 of 22.08.2024
6. Resolution of the Board of the NB RK No. 4 of 20.02.2025
7. Resolution of the Board of the NB RK No. 99 of 24.12.2025
8. Resolution of the Board of the NB RK No. 29 of 31.03.2026
9. Resolution of the Board of the NB RK No. 90 of 27.07.2026
10. Resolution of the Board of the NB RK No. 105 of 27.08.2026)

In accordance with subparagraph 43) of the second paragraph of part two of paragraph 19 of the Regulation on the National Bank of the Republic of Kazakhstan, approved by the Decree of the President of the Republic of Kazakhstan dated December 31, 2003 No. 1271 "On Approval of the Regulation and Structure of the National Bank of the Republic of Kazakhstan" and subparagraph 2) of paragraph 3 of Article 16 of the Law of the Republic of Kazakhstan "On State Statistics", the Board of the National Bank of the Republic of Kazakhstan RESOLVES:

1. Approve the attached Rules for Conducting Currency Operations in the Republic of Kazakhstan.
2. Recognize as invalid the normative legal acts of the Republic of Kazakhstan, as well as the structural element of a normative legal act of the Republic of Kazakhstan according to the list specified in the appendix to this resolution.
3. The Department of Balance of Payments and Currency Regulation (Kuandykov A.A.) shall ensure in the manner established by the legislation of the Republic of Kazakhstan:

1. jointly with the Legal Department (Sarsenova N.V.) the state registration of this resolution in the Ministry of Justice of the Republic of Kazakhstan;
2. within ten calendar days from the date of state registration of this resolution, its sending in Kazakh and Russian to the Republican State Enterprise on the right of economic management "Republican Center for Legal Information" for official publication and inclusion in the Reference Control Bank of Normative Legal Acts of the Republic of Kazakhstan;
3. posting of this resolution on the official Internet resource of the National Bank of the Republic of Kazakhstan after its official publication;
4. within ten working days after the state registration of this resolution, submission to the Legal Department of information on the implementation of measures provided for in subparagraphs 2), 3) of this paragraph and paragraph 4 of this resolution.

4. The Department for Consumer Protection of Financial Services and External Communications (Terentyev A.L.) shall ensure within ten calendar days after the state registration of this resolution the sending of its copy for official publication in periodical printed editions.
5. Control over the implementation of this resolution shall be entrusted to the Deputy Chairman of the National Bank of the Republic of Kazakhstan Smolyakov O.A.
6. This resolution is subject to official publication and enters into force on July 1, 2019.

|Chairman of the Board of the National Bank | E. Dosayev |

"AGREED"
Ministry of Foreign Affairs of the Republic of Kazakhstan "___" _______ 20 __ year

"AGREED"
Committee on Statistics of the Ministry of National Economy of the Republic of Kazakhstan "___" _______ 20 __ year

Approved by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated March 30, 2019 No. 40

Rules for Conducting Currency Operations in the Republic of Kazakhstan

Chapter 1. General Provisions

1. The Rules for Conducting Currency Operations in the Republic of Kazakhstan (hereinafter - the Rules) are developed in accordance with subparagraph 43) of the second paragraph of part two of paragraph 19 of the Regulation on the National Bank of the Republic of Kazakhstan, approved by the Decree of the President of the Republic of Kazakhstan dated December 31, 2003 No. 1271 "On Approval of the Regulation and Structure of the National Bank of the Republic of Kazakhstan" and define the procedure for residents and non-residents to conduct currency operations in the Republic of Kazakhstan.
   The Rules include the procedure for:
   conducting currency operations; purchase and (or) sale of non-cash foreign currency on the domestic currency market of the Republic of Kazakhstan; conducting operations on a bank account related to the withdrawal, crediting, and use of cash foreign currency.
2. The concepts used in the Rules are applied in the meanings specified in the Law of the Republic of Kazakhstan "On Currency Regulation and Currency Control" (hereinafter - the Law on Currency Regulation and Currency Control).
   The Rules also use the following concepts and abbreviations:

1. BIN - Business Identification Number;
2. IIN - Individual Identification Number;
3. threshold value of the purchase amount of non-cash foreign currency - the amount of the purchase of non-cash foreign currency on the domestic currency market of the Republic of Kazakhstan, upon reaching which requirements for confirming the purpose of purchasing non-cash foreign currency for national currency on the domestic currency market of the Republic of Kazakhstan and its use for the stated purposes are applied, determined in accordance with part two of paragraph 6 of Article 10 of the Law on Currency Regulation and Currency Control;
4. registration certificate - a document of a standard form issued upon registration of a currency contract before the entry into force of the Rules and not having lost its force;
5. National Bank - National Bank of the Republic of Kazakhstan;
6. notification certificate - a document of a standard form issued for a currency contract or an account in a foreign bank, before the entry into force of the Rules and not having lost its force;
7. intra-corporate money transfer - a money transfer carried out by a legal entity with its structural divisions or between structural divisions of one legal entity.

Chapter 2. Procedure for Conducting Currency Operations and Notification and (or) Submission of Information on Conducted Currency Operations

Paragraph 1. Conducting Currency Operations and Submission of Notification and (or) Information on Conducted Currency Operations

3. An authorized bank, a professional participant of the securities market, acting as currency control agents, conduct a currency operation upon the presence of documents and (or) information submitted by a resident or non-resident in accordance with the Rules.
   For the purposes of the Rules, if the currency of payment and (or) money transfer differs from the United States dollar (hereinafter - USD), the equivalent of the payment and (or) money transfer amount is calculated using the market exchange rate of currencies on the day of the operation.
   The Rules for Conducting Export-Import Currency Control in the Republic of Kazakhstan, approved by the joint Resolution of the Board of the National Bank of the Republic of Kazakhstan dated September 29, 2023 No. 78 and Order of the Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan dated October 4, 2023 No. 1054 "On Approval of the Rules for Conducting Export-Import Currency Control in the Republic of Kazakhstan" (registered in the Registry of State Registration of Normative Legal Acts under No. 33512) (hereinafter - the Rules for Conducting Export-Import Currency Control), in accordance with paragraph 7 of Article 5 of the Law on Currency Regulation and Currency Control, provide for features of conducting payments and (or) money transfers on currency contracts for export or import subject to assignment of an account number.
4. Payment and (or) money transfer on a currency operation of a resident from an account of a non-resident in a foreign bank, an international financial organization for the purpose of fulfilling the obligations of the resident is carried out in the case of:

1. transfer of a financial loan obtained by a resident from a non-resident to third-party accounts;
2. provision of financial services in the securities market to a resident by a non-resident having the right to carry out professional activities in the securities market under the legislation of the state where it is registered;
3. provision by a non-resident to a resident of services under a mandate agreement.

5. When making a payment and (or) money transfer on a currency contract subject to assignment of an account number, the resident indicates the details of such contract and its account number in the payment documents. For identification of incoming amounts, the resident notifies the non-resident of the need to indicate in the payment documents for the transfer of money to their benefit the details of the currency contract and its account number.
   When making a payment and (or) money transfer on a currency contract subject to assignment of an account number, the authorized bank (its branch) checks the presence in the payment document of the details of the currency contract and its account number.
   If amendments and (or) additions are made to a currency contract, on the basis of and (or) in execution of which capital movement operations or operations equivalent to them are carried out (hereinafter - currency contract for capital movement) or payments and (or) money transfers are made using an account in a foreign bank, an international financial organization, to which an account number has been assigned or a registration certificate or notification certificate has been issued, and which, in accordance with paragraphs 14 and 21 of the Rules for Monitoring Currency Operations in the Republic of Kazakhstan, approved by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated April 10, 2019 No. 64 "On Approval of the Rules for Monitoring Currency Operations in the Republic of Kazakhstan" (registered in the Registry of State Registration of Normative Legal Acts under No. 18544) (hereinafter - the Rules for Monitoring Currency Operations), require the assignment of a new account number, the carrying out of a payment and (or) money transfer using the existing account number (number of the registration certificate or notification certificate) is permitted. In this case, the authorized bank (its branch) notifies the resident in a free form of the need to assign a new account number. If the details of such contract and (or) its account number are incorrectly indicated or missing in the payment document for an incoming payment and (or) money transfer to the benefit of the resident on a currency contract, the crediting of money is carried out by the authorized bank on the basis of written confirmation by the resident of the details of the currency contract and (or) its account number. In the absence in the payment document of the necessary data for accounting for incoming money on a currency contract, the authorized bank (its branch) credits them to the sender's instruction storage account, having previously notified the resident in writing of the need to identify the incoming amounts. The resident informs the authorized bank (its branch) in writing about the nature of the incoming amount, indicating the details of the currency contract and its account number.
6. If within one hundred eighty calendar days the incoming money is not identified by the details of the currency contract or its account number, or if the resident does not perform other actions for the submission of documents and (or) information provided for by the Rules, the authorized bank (its branch) returns the instruction to the sender without execution.
7. A natural person, in cases established by paragraph 4 of Article 7 of the Law on Currency Regulation and Currency Control, carries out money transfer on a currency operation within the territory of the Republic of Kazakhstan, from the Republic of Kazakhstan, and to the Republic of Kazakhstan without opening and (or) using an account in an authorized bank for an amount not exceeding the equivalent of ten thousand US dollars.
8. An authorized bank, a professional participant of the securities market, acting as currency control agents, report to the National Bank about facts of violations of the currency legislation of the Republic of Kazakhstan committed by clients of the currency control agent that became known to them during a calendar month, no later than the last day of the next calendar month, in accordance with the violation card in the form specified in Appendix 1 to the Rules.
   The authorized bank reports on violations related to the fulfillment by residents of the requirement for repatriation of national and (or) foreign currency for export or import in the manner provided for by the Rules for Conducting Export-Import Currency Control.
9. The authorized bank monthly by the 10th (tenth) day (inclusive) of the month following the reporting period submits to the central apparatus of the National Bank a report on conducted currency operations in the form specified in Appendix 3 to the Rules.
   The report on conducted currency operations includes currency operations, including those carried out on the client's order:

1. the amount of which is equal to or exceeds fifty thousand US dollars in equivalent and operations for the non-cash purchase and (or) sale of foreign currency on the client's order regardless of the amount of such operation (for legal entities, except authorized banks);
2. the amount of which is equal to or exceeds ten thousand US dollars in equivalent, and operations for the non-cash purchase and (or) sale of foreign currency on the client's order, the amount of which is equal to or exceeds one thousand US dollars in equivalent (for natural persons);
3. the amount of which is equal to or exceeds fifty thousand US dollars in equivalent and operations for the non-cash purchase and (or) sale of foreign currency regardless of the amount of such operation (for authorized banks).
   For the purposes of reflecting information on a currency operation in the report on conducted currency operations, the currency of which differs from the US dollar, the equivalent of the amount of such currency operation is calculated using the market exchange rate of currencies on the day of its conduct.

10. Information required in accordance with the Rules is submitted by authorized banks on paper or electronically using a guaranteed information delivery transport system with cryptographic protection means ensuring confidentiality and authenticity of transmitted data.
11. For currency operations related to reinsurance services in foreign currency from participants of the International Financial Center "Astana", insurance (reinsurance) organizations of the Republic of Kazakhstan submit to the National Bank, among other things, a report on reinsurance activities in the form specified in Appendix 22 to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 2, 2025 No. 86 "On Approval of the Rules for Submission of Reporting by an Insurance (Reinsurance) Organization, Islamic Insurance (Reinsurance) Organization, Insurance Broker, Branches of Non-Resident Insurance (Reinsurance) Organizations of the Republic of Kazakhstan, Branches of Non-Resident Islamic Insurance (Reinsurance) Organizations of the Republic of Kazakhstan and Branches of Non-Resident Insurance Brokers of the Republic of Kazakhstan" (registered in the Registry of State Registration of Normative Legal Acts under No. 37567).

Paragraph 2. Documents Required in Conducting Currency Operations

12. When conducting a currency operation, a resident or non-resident submits to the authorized bank, a professional participant of the securities market, acting as currency control agents, the following documents:

1. a document confirming identity, with IIN in cases provided for by the laws of the Republic of Kazakhstan (for a natural person), or data confirming (identifying) identity via the digital documents service.
   The authorized bank, a professional participant of the securities market, acting as currency control agents, uses data from the digital documents service provided that the owner has consented, provided from the user account on the "digital government" web portal, as well as via the subscriber number of the owner's mobile phone registered on the "digital government" web portal by transmitting a one-time password or by sending a short text message as a response to the notification of the "digital government" web portal;
2. a document confirming the right of permanent residence in the Republic of Kazakhstan (if available) (for a natural person - a foreign citizen or a stateless person);
3. a license of the National Bank, a regulatory, control and supervisory body for the financial market and financial organizations for conducting banking and other operations (if available);
4. copies of documents confirming the fulfillment or on the basis of which obligations under currency contracts for export or import must be fulfilled;
5. a currency contract or its copy. A currency contract subject to assignment of an account number, or its copy, is submitted with a mark on the assignment of the account number (for a currency contract to which an account number was assigned after the entry into force of the Rules);
6. a registration certificate or notification certificate - for currency contracts for capital movement subject to account registration or accounts in foreign banks, for which a registration certificate or notification certificate was obtained before the entry into force of the Rules and an account number was not assigned.
   Submission of a currency contract is not required in the following cases:
   if the money transfer on a currency operation is carried out between resident natural persons or between non-resident natural persons within the Republic of Kazakhstan and is gratuitous; if the payment and (or) money transfer on a currency operation is carried out for an amount not exceeding the equivalent of ten thousand US dollars, and the sender or beneficiary of the payment and (or) money transfer is a client of the authorized bank, being a natural person, a branch and (or) representative office of a foreign legal entity or a non-resident legal entity (except for payments and (or) money transfers on a currency contract subject to assignment of an account number); if the payment and (or) money transfer on a currency operation is carried out for an amount not exceeding the equivalent of ten thousand US dollars, and a resident legal entity (sender and (or) beneficiary of the payment and (or) money transfer) has made or confirmed a record stating that such payment and (or) money transfer is not related to the fulfillment of a currency contract subject to assignment of an account number (except for payments and (or) money transfers on a currency contract subject to assignment of an account number); if the payment and (or) money transfer on a currency operation is carried out by a natural person to their own bank account (from their own bank account) in a foreign bank, an international financial organization. Payment and (or) money transfer on a currency operation, carried out to the account (from the account) of a third-party resident through an authorized bank for the fulfillment of obligations of a resident and (or) non-resident is permitted upon submission of a currency contract defining the nature of mutual obligations between the third-party resident and the person on whose behalf the payment and (or) money transfer is accepted (sent), if this does not follow from the currency contract on the basis of which such payment and (or) money transfer is carried out. If any currency contract is subject to assignment of an account number, a copy of the currency contract with a mark on the assignment of the account number, or a copy of the registration certificate or a copy of the notification certificate (for currency contracts that were subject to obtaining a registration certificate or notification certificate before the entry into force of the Rules) is submitted. If the payment and (or) money transfer on a currency operation is carried out by a resident natural person for the fulfillment of obligations of a spouse (spouses) or close relative, then as a currency contract a document is submitted confirming that the sender of money is a spouse (spouses) or close relative of the natural person for the fulfillment of obligations of which the payment and (or) money transfer is carried out.

13. Conducting a payment and (or) money transfer on a currency operation of a resident or non-resident using a payment card issued by an authorized bank is carried out without prior request for documents and (or) information required in accordance with the Rules.
    If the payment and (or) money transfer on such operation is carried out for an amount equal to fifty thousand US dollars in equivalent and above, then the resident or non-resident submits information upon request of the authorized bank in accordance with paragraphs 16 and 17 of the Rules.
    If the payment and (or) money transfer is carried out using a corporate payment card by a resident legal entity or a resident branch (representative office) of a foreign non-financial organization for an amount equal to fifty thousand US dollars in equivalent and above, then such resident submits to the authorized bank a currency contract or its copy within thirty working days from the day of conducting such payment and (or) money transfer.

Paragraph 3. Information Required in Conducting Currency Operations

14. When carrying out a currency operation for which a currency contract must be submitted, and in the absence of the physical person, who is a client (sender or beneficiary of funds), having the opportunity to submit it, the authorized bank, professional participant of the securities market, carry out such a currency operation upon the presence of information about the record made or confirmed by the physical person:

1. authorizing the authorized bank, professional participant of the securities market to submit information about this currency operation to the law enforcement agencies of the Republic of Kazakhstan and (or) the National Bank;
2. confirming that this currency operation is not related to the fulfillment of a currency contract subject to assignment of an accounting number (for residents);
3. confirming that this currency operation is not related to the financing of terrorist or extremist activities and other assistance to terrorism or extremism.

15. A currency operation, the conduct of which may be aimed at the withdrawal of funds from the Republic of Kazakhstan, evasion of compliance with the requirements of the currency legislation of the Republic of Kazakhstan, lacking obvious economic sense, is carried out upon the presence of information about the submission by the resident, who is a party to the currency operation, of permission to the authorized bank to transfer information about this currency operation to the currency control authorities and law enforcement agencies.
    Such permission is drawn up in a free form. Submission of one permission regarding all currency operations within the framework of a currency contract, on the basis of which currency operations are carried out, the conduct of which may be aimed at the withdrawal of funds from the Republic of Kazakhstan, evasion of compliance with the requirements of the currency legislation of the Republic of Kazakhstan, lacking obvious economic sense, is allowed.
16. A resident, when making a payment and (or) transfer of funds in a currency operation subject to notification and (or) information about which must be submitted in accordance with Article 15 of the Law on Currency Regulation and Currency Control, for an amount specified in paragraph 9 of the Rules, submits information about the currency operation in the form according to Appendix 2 to the Rules, including indicating:

1. the country of registration of the sender of funds and the beneficiary according to the payment document, if these data do not match those indicated in the payment document;
2. the sign of an intra-corporate transfer of funds;
3. the code of the currency operation, for which the payment and (or) transfer of funds are carried out;
4. information about the sender and (or) recipient of funds according to the currency contract, in case of discrepancy with the sender of funds and the beneficiary according to the payment document;
5. the country of registration of the sender of funds and the recipient of funds according to the currency contract, in case of discrepancy with the sender of funds and the beneficiary according to the payment document;
6. details of the currency contract and the accounting number of the currency contract (if available).
   For the purpose of indicating the code of the currency operation and other information provided for in this paragraph, at the request of the authorized bank, a resident legal entity submits its constituent documents.

17. A non-resident, when making a payment and (or) transfer of funds in a currency operation subject to notification and (or) information about which must be submitted in accordance with Article 15 of the Law on Currency Regulation and Currency Control, for an amount specified in paragraph 9 of the Rules, submits to the authorized bank information about the currency operation in the form according to Appendix 2 to the Rules, including indicating:

1. the country of registration of the sender of funds and the beneficiary according to the payment document, if these data do not match those indicated in the payment document;
2. the code of the currency operation, for which the payment and (or) transfer of funds are carried out;
3. the sign of an intra-corporate transfer of funds.

18. The information about the currency operation specified in paragraphs 16 and 17 of the Rules is submitted to the authorized bank by the client or indicated by the authorized bank independently on the basis of documents and (or) information submitted by the client.
    The authorized bank, as an agent of currency control, checks the correctness of the information submitted by the client and the indication of the currency operation code on the basis of the submitted currency contract and corrects, if necessary, the data indicated by the client.

Paragraph 4. Types and criteria of certain currency operations, the conduct of which may be aimed at the withdrawal of funds from the Republic of Kazakhstan, evasion of compliance with the requirements of the currency legislation of the Republic of Kazakhstan, lacks obvious economic sense, and the procedure for their conduct

19. The following operations are referred to currency operations, the conduct of which may be aimed at the withdrawal of funds from the Republic of Kazakhstan:

1. a financial loan providing for the provision of funds by a non-resident to a resident (except for an authorized bank), if the terms of the corresponding currency contract (initially or after making changes and (or) additions to the currency contract) do not provide for the transfer of funds to be received from the non-resident to the bank accounts of the resident in authorized banks;
2. a financial loan providing for the emergence of claims of a resident (except for an authorized bank) against a non-resident for the return of funds, if the terms of the corresponding currency contract (initially or after making changes and (or) additions to the currency contract) do not provide for the transfer of funds to be received from the non-resident to the bank accounts of the resident in authorized banks;
3. export operations, if the terms of the corresponding currency contract (initially or after making changes and (or) additions to the currency contract) provide that the term for the non-resident to fulfill obligations for payment for exports exceeds seven hundred twenty days from the date of fulfillment of obligations by the resident;
4. import operations, if the terms of the corresponding currency contract (initially or after making changes and (or) additions to the currency contract) provide that the term for the non-resident to fulfill obligations for the supply of goods (performance of works, provision of services) or for the return of funds, including an advance payment or the full amount of prepayment (in case of non-fulfillment by the non-resident of its obligations for imports), exceeds seven hundred twenty days from the date of fulfillment of obligations by the resident;
5. transfer of funds by a resident to a non-resident, a professional participant of the securities market, carrying out currency operations on behalf of clients, for an amount exceeding fifty thousand US dollars in equivalent;
6. transfer of funds by a resident to its own account abroad for an amount exceeding fifty thousand US dollars in equivalent;
7. gratuitous transfer of funds carried out by a resident in favor of a non-resident for an amount exceeding fifty thousand US dollars in equivalent.
   Currency operations specified in subparagraphs 1), 2) and 3) of the first part of this paragraph do not include financial loans arising within the framework of transactions on trade or Islamic financing, as well as operations carried out by non-residents with their branches (representative offices) in the Republic of Kazakhstan, and operations between branches (representative offices) of foreign organizations in the Republic of Kazakhstan. For the purposes of this paragraph, an affiliated person of a resident includes:
8. a person who owns ten or more percent of the voting shares of a joint-stock company (ten or more percent of the votes of participants) of a legal entity-resident;
9. a person in which this resident owns ten or more percent of the voting shares of a joint-stock company (ten or more percent of the votes of participants);
10. a person who, together with this resident, is under the control of a third person.
    This paragraph does not apply to intra-corporate transfers of funds carried out by branches (representative offices) of foreign non-financial organizations.

20. The following are referred to currency operations, the conduct of which may be aimed at evasion of compliance with the requirements of the currency legislation of the Republic of Kazakhstan:

1. payments and (or) transfers of funds of one person for a calendar month under two or more currency contracts concluded with the same non-resident, for a total amount exceeding the threshold value, above which such currency contracts are subject to assignment of an accounting number;
2. operations of a non-resident to purchase in one authorized bank on one working day non-cash foreign currency for national currency for an amount exceeding fifty thousand US dollars in equivalent, if the source of origin of funds in national currency is not related to the receipt by the non-resident of funds from the sale of goods (performance of works, provision of services) to a resident, sale of other financial assets for national currency, receipt of dividends in national currency from activities on the territory of the Republic of Kazakhstan, return by the state revenue bodies of taxes and other mandatory payments previously paid by the non-resident to the budget and other economically justified sources of origin of national currency.

21. A currency operation lacking obvious economic sense includes a financial loan providing for the provision of funds by a resident to a non-resident who is not an affiliated person, if the terms of the corresponding currency contract (initially or after making changes and (or) additions to the currency contract) do not provide for the payment of remuneration for the use of the subject of the financial loan.
22. When carrying out currency operations specified in paragraphs 19, 20 and 21 of the Rules, the client of the authorized bank submits to the authorized bank permission to transfer information about this payment and (or) transfer of funds to the currency control authorities and law enforcement agencies.
    The client of the authorized bank, being a resident or non-resident carrying out currency operations, upon the request of the authorized bank, submits documents and information necessary for the authorized bank to conduct monitoring and study of the operation in accordance with the requirements of the Law of the Republic of Kazakhstan "On Counteracting the Legalization (Money Laundering) of Proceeds Obtained by Criminal Means, Financing of Terrorism and Financing of Proliferation of Weapons of Mass Destruction" (hereinafter - the Law on AML/CFT).
23. When carrying out currency operations specified in paragraphs 19, 20 and 21 of the Rules, the authorized bank conducts monitoring and study of such an operation in accordance with the program for monitoring and study of client operations provided for by the internal control rules developed and adopted in accordance with Article 11 of the Law on AML/CFT.

Chapter 3. Procedure for purchase and (or) sale of non-cash foreign currency on the domestic currency market of the Republic of Kazakhstan

24. Residents and non-residents carry out the purchase and (or) sale of non-cash foreign currency on the domestic currency market of the Republic of Kazakhstan through bank accounts in authorized banks on the basis of an application (applications) for the purchase or sale of non-cash foreign currency.
    Branches (representative offices) of foreign non-financial organizations (residents and non-residents) carry out the purchase and (or) sale of non-cash foreign currency on the domestic currency market of the Republic of Kazakhstan through bank accounts in authorized banks for the further conduct of intra-corporate transfer of funds on the basis of a document confirming that this transfer of funds is intra-corporate. The requirements of this chapter do not apply to the purchase or sale of non-cash foreign currency by physical persons who are residents and non-residents, authorized banks.
25. Legal entity-residents, when preparing an application (applications) for the purchase or sale of non-cash foreign currency in accordance with paragraph 24 of the Rules, indicate the purpose of purchasing non-cash foreign currency for national currency on the domestic currency market of the Republic of Kazakhstan.
    Legal entity-non-residents, when preparing an application (applications) for the purchase or sale of non-cash foreign currency for national currency through bank accounts in authorized banks in accordance with paragraph 24 of the Rules, indicate the purpose of purchasing or selling non-cash foreign currency.
26. Legal entity-residents purchase in one authorized bank on one working day non-cash foreign currency for national currency for purposes not related to the fulfillment of obligations in foreign currency, for an amount not exceeding the threshold value of the amount of purchase of non-cash foreign currency.
    Purposes not related to the fulfillment of obligations in foreign currency include the crediting and (or) transfer of non-cash foreign currency to the own accounts of a legal entity-resident, including to the accounts of its separate subdivisions, as well as gratuitous transfers of funds in foreign currency. The transfer by a legal entity-resident, being a participant of a special regulatory regime introduced by the decision of the Board of the National Bank, carrying out activities on the issuance and circulation of digital financial assets backed by money (stablecoins), of non-cash foreign currency to accounts in a foreign bank, a foreign financial organization carrying out financial activities on the basis of a license (permit) issued by the authorized body of the corresponding state, for the purpose of fulfilling obligations for the redemption of digital financial assets backed by money (stablecoins) used in accordance with a currency contract for export or import, is referred to purposes related to the fulfillment of obligations in foreign currency.
27. A legal entity-resident, when purchasing in one authorized bank on one working day non-cash foreign currency for national currency for purposes related to the fulfillment of obligations, for an amount exceeding the threshold value of the amount of purchase of non-cash foreign currency, attaches to the application (applications) for the purchase of non-cash foreign currency:

1. a copy of the currency contract, in accordance with which non-cash foreign currency is purchased;
2. an indication to the authorized bank, in case of non-use of the purchased non-cash foreign currency for the stated purposes within ten working days from the day of its purchase, to sell it for national currency within the next three working days, except for cases provided for in paragraph 28 of the Rules.
   A legal entity-resident, being a participant of a special regulatory regime introduced by the decision of the Board of the National Bank, carrying out activities on the issuance and circulation of digital financial assets backed by money (stablecoins), when purchasing in an authorized bank non-cash foreign currency for national currency for purposes related to the fulfillment of obligations for the redemption of digital financial assets backed by money (stablecoins), for an amount exceeding the threshold value of the amount of purchase of non-cash foreign currency, submits with the application (applications) for the purchase of non-cash foreign currency:
3. information on the accounting numbers assigned to currency contracts for export or import;
4. an indication to the authorized bank, in case of non-use of the purchased non-cash foreign currency for the stated purposes within ten working days from the day of its purchase, to sell it for national currency within the next three working days.
   When purchasing in one authorized bank on one working day non-cash foreign currency for national currency under several applications, the amounts of which individually do not exceed the threshold value of the amount of purchase of non-cash foreign currency, but as a result of addition exceed the threshold value of the amount of purchase of non-cash foreign currency, the requirements of the first part of this paragraph apply to the applications, the execution of which will lead to exceeding the threshold value of the amount established in the first part of this paragraph. The use of non-cash foreign currency purchased in accordance with this paragraph of the Rules for purposes not related to the fulfillment of obligations in foreign currency is not allowed. If a currency contract is subject to assignment of an accounting number, then a copy of the currency contract with a mark on the assignment of an accounting number, or a copy of the registration certificate, or a copy of the notification certificate is submitted. The purchase by authorized organizations of non-cash foreign currency for national currency from an authorized bank is carried out on the basis of a valid license for exchange operations with cash foreign currency and a valid appendix (valid appendices) to it.

28. When purchasing non-cash foreign currency by a legal entity-resident for the purpose of paying net income or its part distributed by this legal entity-resident among its shareholders, founders, participants, submission to the authorized bank of the indication provided for in paragraph 27 of the Rules is not required.
    When purchasing non-cash foreign currency by a legal entity-resident in accordance with paragraph 27 of the Rules from an authorized bank (except for a professional participant of the securities market without a license of the authorized body to open and maintain bank accounts) for purposes of fulfilling obligations in foreign currency to a non-resident of the Republic of Kazakhstan on external loans obtained, the amount of the currency contract for which exceeds one hundred million US dollars in equivalent, and bonds issued in foreign currency, the nominal amount of which, according to the issue prospectus, exceeds one hundred million US dollars in equivalent, and for which the fulfillment of obligations occurs within ninety calendar days from the day of purchase of non-cash foreign currency, a legal entity-resident attaches to the application (applications) for the purchase of non-cash foreign currency the following documents:

1. an application for opening a separate bank account in the corresponding foreign currency;
2. an indication to credit the purchased non-cash foreign currency to a separate bank account in foreign currency;
3. an indication to sell this currency for national currency within the next three working days, in case of its non-use within ninety calendar days from the day of purchase for the stated purposes;
4. documents confirming the amount and terms of fulfillment of obligations (credit contract and payment schedule, other documents that are mandatory in accordance with the terms of the currency contract).
   The authorized bank (except for a professional participant of the securities market without a license of the authorized body to open and maintain bank accounts) credits the non-cash foreign currency purchased by a legal entity-resident to a separate bank account and ensures its use by the legal entity-resident exclusively for the stated purposes. When purchasing non-cash foreign currency by a legal entity-resident in accordance with paragraph 27 of the Rules from a professional participant of the securities market, being an authorized bank and not having a license of the authorized body to open and maintain bank accounts, for purposes of fulfilling obligations in foreign currency to a non-resident of the Republic of Kazakhstan on external loans obtained, the amount of the currency contract for which exceeds one hundred million US dollars in equivalent, and bonds issued in foreign currency, the nominal amount of which, according to the issue prospectus, exceeds one hundred million US dollars in equivalent, and for which the fulfillment of obligations occurs within ninety calendar days from the day of purchase of non-cash foreign currency, a legal entity-resident attaches to the application (applications) for the purchase of non-cash foreign currency the following documents:
5. an application for opening a separate personal account (sub-account) in the corresponding foreign currency;
6. an indication to credit the purchased non-cash foreign currency to a separate personal account (sub-account) in foreign currency;
7. an indication to sell this currency for national currency within the next three working days, in case of its non-use within ninety calendar days from the day of purchase for the stated purposes;
8. documents confirming the amount and terms of fulfillment of obligations (credit contract and payment schedule, other documents that are mandatory in accordance with the terms of the currency contract).
   A professional participant of the securities market, being an authorized bank and not having a license of the authorized body to open and maintain bank accounts, credits the non-cash foreign currency purchased by a legal entity-resident to a separate personal account (sub-account) and ensures its use by the legal entity-resident exclusively for the stated purposes.

29. In executing the application(s) of a resident legal entity for the purchase of non-cash foreign currency in accordance with paragraphs 27 and 28 of these Rules, the authorized bank verifies the purpose of purchase and the amount of non-cash foreign currency specified in the application(s) against the currency contract confirming the purpose and amount of the purchase of non-cash foreign currency, as well as against available information on previously carried out purchases of non-cash foreign currency for national currency based on this currency contract.

In executing the application(s) of a resident legal entity that is a participant of a special regulatory regime introduced by the decision of the Board of the National Bank, engaged in the activity of issuing and circulation of digital financial assets secured by money (stablecoins), for the purchase of non-cash foreign currency in accordance with part two of paragraph 27 of these Rules, the authorized bank verifies information on account numbers assigned to currency contracts for export or import with information from the digital system of the National Bank regarding such account numbers, confirming the purpose and amount of the purchase of non-cash foreign currency, as well as against available information on previously carried out purchases of non-cash foreign currency for national currency.

Exceeding the total amount of purchases of non-cash foreign currency for national currency under a currency contract over the amount of the currency contract is not permitted. The total amount of purchases of non-cash foreign currency for national currency under a currency contract is calculated based on the applications of the resident legal entity and/or information from other authorized banks regarding carried out purchases of foreign currency within the framework of this currency contract.

30. The use of non-cash foreign currency acquired in accordance with paragraphs 26 and 27 of these Rules for purposes related to the fulfillment of obligations in foreign currency under another currency contract is permitted, except for cases provided for in paragraph 28 of these Rules, upon submission by the resident legal entity to the authorized bank of an additional application, оформленной in accordance with part one of paragraph 27 of these Rules, to the previously оформленной application, according to which the non-cash foreign currency was acquired.

In the transfer by a resident legal entity of previously acquired in accordance with paragraph 27 and part two of paragraph 28 of these Rules non-cash foreign currency to its own account in another authorized bank for the purpose of fulfilling obligations in foreign currency under a currency contract, the authorized bank ensures that the client reflects in the money transfer statement, оформленной according to the form according to Appendix 3 to the Rules for Conducting Non-Cash Payments and/or Money Transfers within the Territory of the Republic of Kazakhstan, approved by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated August 31, 2016 No. 208 "On Approval of the Rules for Conducting Non-Cash Payments and/or Money Transfers within the Territory of the Republic of Kazakhstan", (registered in the Registry of State Registration of Normative Legal Acts under No. 14419), information on the previously acquired in accordance with paragraph 27 and part two of paragraph 28 of these Rules non-cash foreign currency with mandatory reflection of the date of its purchase for the purpose of carrying out further currency control by another authorized bank.

In the transfer by a resident legal entity of previously acquired in accordance with paragraph 27 and part four of paragraph 28 of these Rules non-cash foreign currency to its own current account (sub-account) opened with a professional participant of the securities market, being an authorized bank, for the purpose of fulfilling obligations in foreign currency under a currency contract, the authorized bank, based on the consent of the resident legal entity, simultaneously with this transfer sends to such professional participant of the securities market, being an authorized bank, information on the previously acquired in accordance with paragraph 27 and part four of paragraph 28 of these Rules non-cash foreign currency with mandatory reflection of the date of its purchase for the purpose of carrying out further currency control by such professional participant of the securities market, being an authorized bank.

In the event of its transfer to another authorized bank for the purpose of fulfilling obligations in foreign currency under a currency contract, the other authorized bank carries out the sale of this currency for national currency within the next three working days if it is not used within ten working days from the date of purchase for the stated purposes.

31. The authorized bank refuses to execute the application of a resident legal entity for the purchase of non-cash foreign currency for national currency, оформленной not in accordance with paragraphs 25, 26, 27 and 28 of these Rules, as well as if:

the amount of purchases of non-cash foreign currency for national currency under one currency contract, calculated based on the applications of the resident legal entity and/or information from other authorized banks regarding carried out purchases of foreign currency, exceeds the amount of such currency contract;

the amount of purchases of non-cash foreign currency for national currency by one resident legal entity through one authorized bank in one working day for purposes not related to the fulfillment of obligations in foreign currency, calculated based on the applications of the resident legal entity, exceeds the threshold value of the amount of purchase of non-cash foreign currency.

Chapter 4. Procedure for conducting operations on bank accounts related to the withdrawal, crediting and use of cash foreign currency

32. Individuals without restrictions withdraw (deposit) cash foreign currency from their bank accounts (to their bank accounts) in authorized banks.

33. The withdrawal by legal entities and branches (representative offices) of foreign organizations of cash foreign currency from their bank accounts in the authorized bank is permitted for the purpose of carrying out settlements with individuals in the cases specified in Article 7 of the Law on Currency Regulation and Currency Control.

34. A legal entity or a branch (representative office) of a foreign organization, when withdrawing cash foreign currency from its bank account for the purpose of carrying out a currency operation for the payment of expenses of an individual related to his business trip outside the Republic of Kazakhstan, including representative expenses, submits to the authorized bank documents confirming the purpose of payments made to individuals and containing an indication of the amount of cash foreign currency withdrawn. As such documents, a order, directive, decision, or estimate of business trip expenses is permitted to be submitted.

In the case of withdrawal of cash foreign currency for the purpose of carrying out a currency operation for the payment of expenses of an individual related to his business trip outside the Republic of Kazakhstan, including representative expenses, using a corporate payment card, such documents are submitted to the authorized bank within thirty working days from the date of such withdrawal.

35. If the cash foreign currency withdrawn for the purpose of carrying out a currency operation for the payment of expenses of an individual related to his business trip outside the Republic of Kazakhstan, including representative expenses, was not used (fully or partially) for the stated purposes, the unused cash foreign currency is subject to mandatory crediting to the bank account of the legal entity or branch (representative office) of a foreign organization in the authorized bank within ten working days from the end of the term of the business trip of the individual.

A legal entity or a branch (representative office) of a foreign organization, when crediting cash foreign currency to its bank account in the authorized bank, indicates in the receipt cash order the basis for receiving cash foreign currency.

36. The authorized bank, in accordance with paragraph 8 of these Rules, reports to the National Bank about the fact of crediting cash foreign currency to the bank account of a legal entity or branch (representative office) of a foreign organization, except for the crediting of cash foreign currency in cases provided for in Article 7 of the Law on Currency Regulation and Currency Control.

37. Paragraphs 33, 34 and 35 of these Rules do not apply to diplomatic and equivalent to them representations, consular institutions of foreign states, accredited in the Republic of Kazakhstan.

Appendix 1
to the Rules for Conducting Currency
Operations in the Republic of Kazakhstan

Form, designed for the collection of administrative data

Submitted to: National Bank of the Republic of Kazakhstan The form designed for the collection of administrative data on a gratuitous basis is posted on the internet resource: www.nationalbank.kz Name of the administrative form: Violation Card No. __ Index of the form designed for the collection of administrative data on a gratuitous basis: KN1 Periodicity: monthly Reporting period: for ________ month ________ year Circle of persons submitting the form designed for the collection of administrative data on a gratuitous basis: authorized bank Deadline for submitting the form designed for the collection of administrative data on a gratuitous basis: monthly, by the last day of the month following the reporting period BIN: _______________________ Collection method: in electronic form

Row Code	Type of Information	Information on Violation
10	Information on the bank client:
11	name (for legal entities or branches (representative offices) of legal entities),
	organizational-legal form (if available), surname, first name, patronymic (if available) (for
	individuals)
12	BIN (for legal entities or branches (representative offices) of legal entities)
13	IIN (for individuals)
14	client flag:
	1 - legal entity, 2 - individual,
	3 - branch (representative office) of a legal entity
15	place of permanent residence (location)
16	region code
20	Information on the currency operation:
21	date
22	amount
23	currency
30	Information on the violation:
31	type
32	description of violation
33	number of currency contract (indicated without spaces)
34	date of currency contract (in DD/MM/YYYY format)
35	account number (if available)
36	other information on the currency contract (if available)
37	additional information on the violation

Name _____________________ Address _______________________ Phone________________________________________________________ Email___________________________________________ Executor____________________________________________________ surname, first name and patronymic (if available) signature, phone Head or person performing his duties ______________________________________ _____________________ surname, first name and patronymic (if available) signature, phone Date "____" ______________ 20__ year Note: the form is filled out in accordance with the explanation for filling out the form designed for the collection of administrative data, "Violation Card".

Appendix
to the form designed for the collection of administrative data on a gratuitous basis, "Violation Card"

Explanation for filling out the form designed for the collection of administrative data Violation Card (index - KN1, periodicity - monthly)

Chapter 1. General Provisions

1. This explanation defines the requirements for filling out the form designed for the collection of administrative data, "Violation Card" (hereinafter - Form).

Chapter 2. Filling out the Form

2. Information is submitted in the cases specified in paragraph 8 of these Rules.
3. In the row with code 11, the surname, first name, patronymic (if available) of an individual; the name of a legal entity or branch (representative office) of a legal entity; the organizational-legal form (if available) is indicated.
4. In the row with code 16, the first 2 digits of the region code according to the National Classifier of the Republic of Kazakhstan NK RK 11 "Classifier of Administrative-Territorial Objects" are indicated.
5. Rows with codes 21, 22 and 23 are not filled out for cases of violation of deadlines for submitting documents or information.
6. In the row with code 21, the date of carrying out the currency operation with a violation of currency legislation is indicated.
7. In the row with code 22, the amount of the currency operation carried out with a violation of currency legislation, in thousands of units of the operation's currency, is indicated.
8. In the row with code 23, the letter designation of the currency code for the currency operation carried out with a violation of currency legislation, in accordance with the National Classifier of the Republic of Kazakhstan NK RK 07 ISO 4217 "Codes for the representation of currencies and funds", is indicated.
9. In the row with code 31, the type of violation is indicated in text and/or numeric format.
10. In the row with code 32, a brief description of the violation is provided in text format.
11. Rows with codes 34, 35 and 36 are filled out in the presence of a currency contract for the currency operation carried out with a violation of currency legislation.

Appendix 2
to the Rules for Conducting
Currency Operations in the Republic of Kazakhstan

Form

Information on Currency Operation
Code of authorized bank ______________
Number of payment document _____________
Date __________________

Row Code	Type of Information	Information
01	Code of currency operation
02	Payment (money transfer) flag ("1" - intra-corporate money transfer; "0" - other payment
	(money transfer)
10	Information on the sender and beneficiary of the payment and/or money transfer specified in the payment
	document
11	Code of sender's country of residence
12	Code of beneficiary's country of residence
20	Information on the currency contract:
21	Number (name, if available) of the contract
22	Date of contract
23	Account number of the contract (if available)
24	Other information on the currency contract (if available)
30	Information on the sender of money under the currency contract (filled out in case of discrepancy with
	the sender of money specified in the payment document)
31	Residence flag
32	Surname, first name, patronymic (if available) of an individual Name of legal entity, its
	branch (representative office)
33	IIN or BIN (if available)
34	Code of economic sector
35	Code of country of residence
40	Information on the recipient of money under the currency contract (filled out in case of discrepancy with
	the beneficiary specified in the payment document)
41	Residence flag
42	Surname, first name, patronymic (if available) of an individual. Name of legal entity, its
	branch (representative office)
43	IIN or BIN (if available)
44	Code of economic sector
45	Code of country of residence

Note: the form is filled out in accordance with the explanation for filling out the form "Information on Currency Operation".

Appendix
to the form "Information on Currency Operation"

Explanation for filling out the form "Information on Currency Operation"

Chapter 1. General Provisions

1. This explanation (hereinafter - Explanation) defines the requirements for filling out the form "Information on Currency Operation" (hereinafter - Form).
2. The Form is filled out as an attachment to the corresponding payment document.

Chapter 2. Filling out the Form

3. Rows 01, 02, 11 and 12 are filled out by resident and non-resident clients. Rows 21, 22, 23, 24, 31, 32, 33, 34, 35, 41, 42, 43, 44 and 45 are filled out only by residents.
4. Row 01 is filled out in accordance with the table of currency operation codes, which is an attachment to the Explanation.
5. In rows 11, 12, 35 and 45, a two-digit code of the country of residence is indicated in accordance with the National Classifier of the Republic of Kazakhstan NK RK ISO 3166-1 "Codes for the representation of names of countries and units of their administrative-territorial subdivisions. Part 1. Country codes".
   Country of residence - the country of registration of a legal entity, a structural subdivision of a legal entity or the country of permanent residence of an individual (based on citizenship or a right granted in accordance with the legislation of the Republic of Kazakhstan or a foreign state).
6. Rows 31, 34, 41 and 44 are filled out in accordance with the Rules for the Application of Codes of Economic Sectors and Payment Purposes, approved by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated August 31, 2016 No. 203 "On Approval of the Rules for the Application of Codes of Economic Sectors and Payment Purposes" (registered in the Registry of State Registration of Normative Legal Acts under No. 14365), which is consistent with the National Classifier of Economic Sectors (NCS).

Appendix
to the explanation for filling out the form
"Information on Currency Operation"

Table

Codes of Currency Operations

Currency Operation Codes	Name of Operations
1. Operations using bank accounts
11. Foreign trade operations (goods, works, services), including under commission agreements and acquisition/redemption of electronic money
11.1 payments for goods:
1111	payments for goods imported into the territory of the Republic of Kazakhstan
1112	payments for goods exported from the territory of the Republic of Kazakhstan
1113	payments for goods purchased or sold within the territory of the Republic of Kazakhstan without their export beyond the Republic
1114	payments for goods purchased or sold outside the territory of the Republic of Kazakhstan without their import into the territory of the Republic
11.2 payments for works and services:
1121	payments for works or services performed or provided by a non-resident to a resident
1122	payments for works or services performed or provided by a resident to a non-resident
1123	payments for works or services provided by a resident to a resident
1124	payments for works or services performed or provided by a non-resident to a non-resident
11.3 operations with electronic money
1131	operations with electronic money where the issuer is a resident
1132	operations with electronic money where the issuer is a non-resident
11.4 other payments:
1141	ancillary payments under contracts for the supply of goods, performance of works, provision of services
1142	return of erroneously transferred amounts, as well as payment for undelivered goods, unprovided services, unperformed works
1143	other payments under contracts for the supply of goods, performance of works, provision of services
12. Operations with real estate, other equipment and transport vehicles (except purchase or sale), unproduced non-financial assets, objects of intellectual property, intangible assets
12.1. acquisition of ownership rights, including share participation in residential construction, full exclusive rights to objects of intellectual property
1211	acquisition of ownership rights to real estate, excluding property equated to real estate, unproduced non-financial assets (land, its subsoil)
1212	acquisition of ownership rights to property equated to real estate
1213	acquisition of full exclusive rights to objects of intellectual property
1214	acquisition of ownership rights to other intangible assets
12.2. current lease (including subsoil use rights), partial acquisition of exclusive rights
1221	lease of real estate, excluding property equated to real estate, unproduced non-financial assets (land, its subsoil)
1222	lease of property equated to real estate
1223	lease of equipment and transport vehicles
1224	acquisition of partial exclusive rights to objects of intellectual property
1225	license and other payments for the use of other intangible assets
12.3. financial leasing or hire purchase
1231	lease of real estate, excluding property equated to real estate, with subsequent purchase
1232	financial leasing of property equated to real estate
1233	financial leasing of equipment and transport vehicles
12.4. other payments
1241	other payments: ancillary payments (fines, penalties, forfeits, commissions), return of erroneously transferred amounts and other payments related to operations with real estate, other equipment and transport vehicles (except purchase or sale), unproduced non-financial assets, objects of intellectual property, intangible assets
13. Operations with financial instruments
13.1. loans, equity participation instruments, securities, derivative financial instruments
1311	payments on loans (issuance and attraction, repayment and income therefrom)
1312	payments on derivative financial instruments and payment of income therefrom
1313	equity participation (formation of share capital, purchase, sale)
1314	dividends (profit distribution)
1315	debt securities (issuance, purchase, sale, redemption, income therefrom)
13.2. under brokerage service agreements, portfolio investment management agreements (if it is not possible to determine the financial instrument)
1321	operations under agreements concluded with a broker, resident management company
1322	operations under agreements concluded with a broker, management company, investment bank - non-resident
13.3. trust management of property, trusts
1331	operations under agreements concluded with a trust manager - resident
1332	operations under agreements concluded with a trust manager - non-resident
13.4. fulfillment of obligations of a participant in joint activity (except operations included in sections 1, 2)
1341	operations under agreements providing for the conduct of joint activity within the territory of the Republic of Kazakhstan
1342	operations under agreements providing for the conduct of joint activity outside the territory of the Republic of Kazakhstan
13.5. other payments
1351	other payments: ancillary payments (fines, penalties, forfeits, commissions), return of erroneously transferred amounts and other payments related to operations with financial instruments, electronic money, brokerage service agreements, portfolio investment management, trust management, trusts, joint activity
14. Payments and/or transfers of money on own accounts and non-trade operations
14.1. on own accounts
1411	transfer of money to own account (from own account) in another bank-resident
1412	transfer of money from (to) own (own) account in a foreign bank, international financial organization
1413	withdrawal of cash foreign currency from an account in a bank-resident
1414	deposit of cash foreign currency to replenish an account in a bank-resident
1415	purchase by an authorized bank of foreign currency from a client, sale by a broker on behalf of a client of foreign currency for national currency, except for the operation provided for by code 1419
1416	sale by an authorized bank of foreign currency to a client, purchase by a broker on behalf of a client of foreign currency for national currency
1417	purchase (sale) by an authorized bank of foreign currency from a client (to a client), purchase (sale) by a broker on behalf of a client of foreign currency for another foreign currency
1418	purchase/sale of other currency values
1419	sale by a client of previously purchased and unused within the established terms foreign currency
14.2. payments and/or transfers of money in favor of third parties (state bodies, other organizations or individuals)
1421	gratuitous transfers of money, gratuitous financial assistance, membership fees and other payments and/or transfers of money in favor of third parties
1422	deposit of cash foreign currency to replenish a third party's account in a bank-resident
1423	payments using a payment card (if the operation is not classified otherwise)
1424	payment of duties, taxes, fines, court decisions and the like
1425	payment of pensions, salaries, travel expenses
1426	remuneration and commissions on bank accounts
14.3. ancillary payments
1431	other payments: ancillary payments (fines, penalties, forfeits, commissions), return of erroneously transferred amounts and other operations not included in sections 14.1, 14.2
15. operations with digital assets
1501	operations for the purchase of digital assets
1502	operations for the sale of digital assets
2. Operations without using bank accounts
21. Purchase of currency values from clients (except cash foreign currency)
2101	purchase of checks, bills of exchange, other payment documents
2102	purchase of standard bars of refined gold and other currency values
22. Sale of currency values to clients (except cash foreign currency)
2201	sale of checks, bills of exchange, other payment documents
2202	sale of standard bars of refined gold and other currency values
23. Payments and/or transfers of money without opening an account
2301	payment and/or transfer of money within the territory of the Republic of Kazakhstan
2302	payment and/or transfer of money sent outside the territory of the Republic of Kazakhstan or received from abroad
24. Payments and/or transfers of money on own accounts of an authorized bank that is a professional participant of the securities market
24.1. on own accounts
2415	purchase by an authorized bank, which is a professional participant of the securities market, of foreign currency for its own purposes for national currency
2416	sale by an authorized bank, which is a professional participant of the securities market, of foreign currency for its own purposes for national currency
2417	purchase (sale) by an authorized bank, which is a professional participant of the securities market, of foreign currency for another foreign currency

Appendix 3
to the Rules on the Implementation of Currency Operations in the Republic of Kazakhstan

Form, designed for the collection of administrative data

Submitted to: the central apparatus of the National Bank of the Republic of Kazakhstan The form designed for the collection of administrative data on a gratuitous basis is posted on the internet resource: www.nationalbank.kz Name of the administrative form: report on currency operations conducted Index of the form designed for the collection of administrative data on a gratuitous basis: PR-9 Frequency: monthly Reporting period: _______ month ____ year Circle of persons submitting the form designed for the collection of administrative data on a gratuitous basis: authorized bank Deadline for submitting the form designed for the collection of administrative data on a gratuitous basis: monthly until the 10th (tenth) day (inclusive) of the month following the reporting period BIN: _______________________ Collection method: in electronic form

1. Details of the currency contract
Number of the currency contract	Date of the currency contract	Accounting number of the currency contract
1.1	1.2	1.3

continuation of the table

2. Sender of money on the payment document
Name or surname,	Business identification number (hereinafter - BIN),	Country code	Residency indicator	Economic sector code
first name, patronymic (if any)	individual identification number (hereinafter - IIN)
2.1	2.2	2.3	2.4	2.5

continuation of the table

3. Beneficiary on the payment document
Name or surname, first name, patronymic (if any)	BIN, IIN	Country code	Residency indicator	Economic sector code
3.1	3.2	3.3	3.4	3.5

continuation of the table

4. Information on the currency operation
Date	Reference of the currency	Code of the currency	Payment purpose code (KPP)	Amount in currency units	Currency code of	Payment indicator	Indicator of intra-corporate transfer of	Type of operation related to
	operation	operation		of payment	payment		money	withdrawal of money, evasion from
								compliance with the requirements
								of the currency legislation
								of the Republic of Kazakhstan
4.1	4.2	4.3	4.4	4.5	4.6	4.7	4.8	4.9

continuation of the table

5. Information on the organization (bank) of the counterparty to the currency operation
Organization (bank) identification code (BIC)	Name	Country code	Cross-border payment indicator
5.1	5.2	5.3	5.4

continuation of the table

6. Sender of money on the currency contract
Name or surname, first name, patronymic (if any)	BIN, IIN	Country code	Residency indicator	Economic sector code
6.1	6.2	6.3	6.4	6.5

continuation of the table

7. Recipient of money on the currency contract
Name or surname, first name, patronymic (if any)	BIN, IIN	Country code	Residency indicator	Economic sector code
7.1	7.2	7.3	7.4	7.5

continuation of the table

8. Note

Name ________________ Address__________________________ Phone _______________________________ Email address _____________________________________ Executor ____________________________ ______________________ surname, first name and patronymic (if any) signature, phone Head or person authorized to sign the report _______________________________________ _______________________ surname, first name and patronymic (if any) signature Date «__» ______________ 20_ year Note: the form is filled out in accordance with the explanation for filling out the form designed for the collection of administrative data on a gratuitous basis, "Report on currency operations conducted".

Appendix
to the form designed for the collection of administrative data on a gratuitous basis, "Report on currency operations conducted"

Explanation for filling out the form designed for the collection of administrative data on a gratuitous basis Report on currency operations conducted (index - PR-9, frequency - monthly)

Chapter 1. General Provisions

1. This explanation defines the unified requirements for filling out the form designed for the collection of administrative data on a gratuitous basis, "Report on currency operations conducted" (hereinafter - the Form).
2. The Form is submitted by the authorized bank monthly and includes information on currency operations conducted by it, including on behalf of clients.
3. The Form is signed by the head or person authorized to sign the report, and the executor.

Chapter 2. Filling out the Form

4. The Form includes information on currency operations for the reporting period in an amount equal to or exceeding the threshold value determined by the Rules for Conducting Currency Operations in the Republic of Kazakhstan, approved by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated March 30, 2019 No. 40 "On Approval of the Rules for Conducting Currency Operations in the Republic of Kazakhstan" (registered in the Registry of State Registration of Regulatory Legal Acts under No. 18512), (hereinafter - the Rules for Conducting Currency Operations in the Republic of Kazakhstan).

5. Currency operations are reflected in the Form:
   for payments and (or) transfers of money on behalf of clients (including those carried out using payment cards) - on the date of crediting money to the client's bank account in the authorized bank (debiting money from the client's bank account in the authorized bank); for the authorized bank's own payments and (or) transfers of money - on the date of crediting money to the authorized bank's correspondent account (debiting money from the authorized bank's correspondent account); for other currency operations - on the date of the operation. Information on payments and (or) transfers of money for currency operations carried out using payment cards is corrected by the authorized bank as information about such payments and (or) transfers of money is received from the resident or non-resident.

6. Parts 1, 6, and 7 of the Form are filled out in the case of carrying out currency operations based on a currency contract.

7. In Part 1 of the Form, the details of the currency contract are indicated. Column 1.3 is filled out if the currency contract has been assigned an accounting number.

8. In Parts 2 and 3 of the Form, information about the sender of money and the beneficiary is indicated in accordance with the payment document.
   In columns 2.3 and 3.3, the two-letter code of the country of registration (for a legal entity, branch (representative office) of a legal entity) or country of permanent residence (for an individual based on citizenship or rights granted in accordance with the legislation of the Republic of Kazakhstan or a foreign state) of the sender of money, beneficiary is indicated in accordance with the National Classifier of the Republic of Kazakhstan NK RK ISO 3166-1 "Codes for the representation of names of countries and their administrative-territorial subdivisions. Part 1. Country codes". In the absence of reliable information in the authorized bank about the country of registration or country of permanent residence of the sender of money or beneficiary, these columns are filled out based on the data of the payment document. Columns 2.4, 2.5, 3.4, and 3.5 are filled out in accordance with the Rules for applying codes of economic sectors and payment purposes, approved by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated August 31, 2016 No. 203 "On Approval of the Rules for applying codes of economic sectors and payment purposes" (registered in the Registry of State Registration of Regulatory Legal Acts under No. 14365), (hereinafter - the Rules for applying codes of economic sectors and payment purposes), which is consistent with the National Classifier of Economic Sectors (NCS). When depositing (withdrawing) cash from a bank account in Parts 2 and 3 of the Form, information about the account holder is filled out, except in cases of depositing (withdrawing) cash by a third party into a bank account of an individual. When a third party deposits cash into a bank account of an individual, information about the person depositing the money is filled out in Part 2 of the Form, and information about the account holder is filled out in Part 3 of the Form. When a third party withdraws cash from a bank account of an individual, information about the account holder is filled out in Part 2 of the Form, and information about the person withdrawing the money is filled out in Part 3 of the Form. When the authorized bank sells foreign currency, checks, bills of exchange, other payment documents, or other currency values, information about the authorized bank is reflected in Part 2 of the Form, and information about the buyer is reflected in Part 3 of the Form. When the authorized bank purchases foreign currency, checks, bills of exchange, other payment documents, or other currency values, information about the seller is reflected in Part 2 of the Form, and information about the authorized bank is reflected in Part 3 of the Form.

9. In Part 4 of the Form, information about the currency operation is indicated.
   In column 4.1, the date of the currency operation must correspond to the reporting period.
   In column 4.2, the reference of the currency operation is indicated, consisting of four parts:

1. in the first part, the three-digit code of the authorized bank assigned by the National Bank of the Republic of Kazakhstan in accordance with the Instruction on the assignment, use, and cancellation of bank identification codes by the National Bank of the Republic of Kazakhstan, as well as the assignment and cancellation of codes of banks, branches of non-resident banks of the Republic of Kazakhstan, and organizations carrying out certain types of banking operations, and codes of branches of banks and organizations carrying out certain types of banking operations, their structure, formation, and maintenance of the Directory of banks, branches of non-resident banks of the Republic of Kazakhstan, and organizations carrying out certain types of banking operations, approved by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated October 27, 2020 No. 128 "On Approval of the Instruction on the assignment, use, and cancellation of bank identification codes by the National Bank of the Republic of Kazakhstan, as well as the assignment and cancellation of codes of banks, branches of non-resident banks of the Republic of Kazakhstan, and organizations carrying out certain types of banking operations, and codes of branches of banks and organizations carrying out certain types of banking operations, their structure, formation, and maintenance of the Directory of banks, branches of non-resident banks of the Republic of Kazakhstan, and organizations carrying out certain types of banking operations" (registered in the Registry of State Registration of Regulatory Legal Acts under No. 21593), (hereinafter - Instruction No. 128);
2. in the second part, the code of the branch of the authorized bank according to Instruction No. 128, consisting of three digits, is indicated;
3. in the third part, the sequential number of the currency operation in the report is indicated;
4. in the fourth part, the reporting date in the "DDMMYYYY" format is indicated.
   For professional participants of the securities market, codes for the first and second parts of the reference are assigned in accordance with the codes assigned to professional participants of the securities market by JSC "Kazakhstan Stock Exchange" as members of JSC "Kazakhstan Stock Exchange". The reference of each currency operation must be unique. Column 4.3 is filled out in accordance with Appendix 2 to the Rules for Conducting Currency Operations in the Republic of Kazakhstan. Column 4.4 is filled out in accordance with the Rules for applying codes of economic sectors and payment purposes. In column 4.5, the amount is indicated in currency units and rounded to a whole value by mathematical rounding. In column 4.6, the three-letter code of the currency is indicated in accordance with the National Classifier of the Republic of Kazakhstan NK RK 07 ISO 4217 "Codes for the representation of currencies and funds". In column 4.7, "01" is indicated - for sent payments or transfers of money, operations for withdrawing cash foreign currency, or selling foreign currency, checks, bills of exchange, other payment documents, or other currency values by the authorized bank; "02" - for incoming payments or transfers of money, operations for crediting cash foreign currency, or purchasing foreign currency, checks, bills of exchange, other payment documents, or other currency values by the authorized bank. In column 4.8, "1" is indicated if the payment and (or) transfer of money is carried out between a legal entity and its structural subdivisions or between structural subdivisions of one legal entity; in other cases, "0" is indicated. Column 4.9 is filled out in accordance with paragraphs 19, 20, and 21 of the Rules for Conducting Currency Operations in the Republic of Kazakhstan as follows:
   "1.1" - financial loan, providing for the provision of money by a non-resident to a resident (except for an authorized bank), if the terms of the corresponding currency contract (initially or after making changes and (or) additions to the currency contract) do not provide for the transfer of money to be received from the non-resident to the bank accounts of the resident in authorized banks; "1.2" - financial loan, providing for the emergence of the resident's (except for an authorized bank) claims against the non-resident for the return of money, if the terms of the corresponding currency contract (initially or after making changes and (or) additions to the currency contract) do not provide for the transfer of money to be received from the non-resident to the bank accounts of the resident in authorized banks; "1.3" - export operations, if the terms of the corresponding currency contract (initially or after making changes and (or) additions to the currency contract) provide that the term for the non-resident's fulfillment of obligations for payment for exports exceeds seven hundred twenty days from the date of fulfillment of obligations by the resident; "1.4" - import operations, if the terms of the corresponding currency contract (initially or after making changes and (or) additions to the currency contract) provide that the term for the non-resident's fulfillment of obligations for the supply of goods (performance of works, provision of services) or for the return of money, including an advance payment or the amount of prepayment in full (in case of non-fulfillment by the non-resident of its import obligations), exceeds seven hundred twenty days from the date of fulfillment of obligations by the resident; "1.5" - transfer of money by a resident to a non-resident - a professional participant of the securities market carrying out currency operations on behalf of clients, in an amount exceeding fifty thousand US dollars in equivalent; "1.6" - transfer by a resident of money to its own account abroad in an amount exceeding fifty thousand US dollars in equivalent; "1.7" - gratuitous transfer of money carried out by a resident in favor of a non-resident in an amount exceeding fifty thousand US dollars in equivalent; "2.1" - payments and (or) transfers of money of one person for a calendar month under two or more currency contracts concluded with the same non-resident, in a total amount exceeding the threshold value, above which such currency contracts are subject to assignment of an accounting number; "2.2" - operations of a non-resident to purchase in one authorized bank on one working day non-cash foreign currency for national currency in an amount exceeding fifty thousand US dollars in equivalent, if the source of origin of money in national currency is not related to the non-resident receiving money from the sale of goods (performance of works, provision of services) to a resident, sale of other financial assets for national currency, receipt of
   dividends in national currency from activities on the territory of the Republic of Kazakhstan, return by the state revenue bodies of taxes and other mandatory payments previously paid by the non-resident to the budget, and other economically justified sources of origin of national currency; "3.1" - financial loan, providing for the provision of money by a resident to a non-resident who is not an affiliated person, if the terms of the corresponding currency contract (initially or after making changes and (or) additions to the currency contract) do not provide for the payment of remuneration for the use of the subject of the financial loan; "0" - in other cases.

10. In Part 5 of the Form, information about the organization (bank) of the counterparty to the currency operation - the organization (bank) of the sender of money for received payments and (or) transfers of money, the organization (bank) of the beneficiary for sent payments and (or) transfers of money is indicated. For intra-bank currency operations, information about the reporting authorized bank is indicated. In the absence in the documents on the basis of which the payment and (or) transfer of money is carried out of information about the organization (bank) of the sender of money, Part 5 of the Form is not filled out.
    In column 5.3, the two-letter code of the country of the organization (bank) of the sender of money or beneficiary is indicated in accordance with the National Classifier of the Republic of Kazakhstan NK RK ISO 3166-1 "Codes for the representation of names of countries and their administrative-territorial subdivisions. Part 1. Country codes". For intra-bank currency operations, the code "KZ" is indicated. In column 5.4, "1" is indicated under the following conditions:

1. if the country from which the payment and (or) transfer of money is initiated (the country where the bank account of the primary sender of money is opened, from which the payment and (or) transfer of money is sent) is different from the Republic of Kazakhstan;
2. if the country to which the payment and (or) transfer of money is directed (the country where the bank account of the final beneficiary is opened, to which money is credited) is different from the Republic of Kazakhstan.
   In other cases, "2" is indicated.

11. In Parts 6 and 7 of the Form, information about the sender or recipient of money under the currency contract is indicated. If the sender (recipient) of money under the currency contract coincides with the sender of money (beneficiary) under the payment document, then information is filled out in Part 6 (7) of the Form similarly to Part 2 (3) of the Form.
    In columns 6.3 and 7.3, the two-letter code of the country of registration (for a legal entity, branch (representative office) of a legal entity) or country of permanent residence (for an individual based on citizenship or rights granted in accordance with the legislation of the Republic of Kazakhstan or a foreign state) of the sender or recipient of money under the currency contract is indicated in accordance with the National Classifier of the Republic of Kazakhstan NK RK ISO 3166-1 "Codes for the representation of names of countries and their administrative-territorial subdivisions. Part 1. Country codes". In the absence of reliable information in the authorized bank about the country of registration or country of permanent residence of the sender of money or beneficiary, these columns are filled out based on the data of the payment document. Columns 6.4, 6.5, 7.4, and 7.5 are filled out in accordance with the Rules for applying codes of economic sectors and payment purposes, which is consistent with the National Classifier of Economic Sectors (NCS).

12. In Part 8 of the Form, additional information not included in Parts 1, 2, 3, 4, 5, 6, and 7 of the Form is indicated: information about the investment object, issuer of securities, country of the real estate object, special payment conditions, date of crediting money to the account of storage of instructions of the sender under currency legislation.

13. The absence of clarifying information in Part 8 of the Form is not a violation. Inclusion in the Form of currency operations in an amount less than the established threshold value is not a violation.

14. In the absence of information for the reporting period, the Form is submitted with zero values.

15. Corrections (changes, additions) to the Form are made until the 20th (twentieth) day (inclusive) of the month following the reporting month.

16. The following currency operations on behalf of clients are not included in the form:

1. currency operations of participants of the International Financial Center "Astana" on the territory of the International Financial Center "Astana";
2. purchase (sale) of cash foreign currency through exchange points;
3. client transfers to their own accounts within one authorized bank (including intra-corporate transfers);
4. withdrawal (crediting) of cash tenge by a non-resident from their own account (to their own account) in an authorized bank;
5. operations related to obtaining a credit from the reporting authorized bank (issuance, repayment, payment of interest and commissions);
6. payment of wages by a legal entity under a salary project (for resident and non-resident clients);
7. operations on "Loro" accounts on behalf of other banks;
8. operations of individuals using payment cards in an amount less than fifty thousand US dollars in equivalent;
9. operations without opening and using a bank account;
10. deposits of clients of the reporting authorized bank (opening, closing, payment of remuneration to an account in the reporting authorized bank);
11. non-cash purchase and (or) sale of foreign currency carried out by an authorized bank on behalf of professional participants of the securities market who are authorized banks, for their own operations, as well as on behalf of their clients.

17. The following own currency operations of the authorized bank are not included in the form:

1. payments and transfers on the authorized bank's own accounts, including intra-corporate transfers;
2. operations related to the issuance/receipt of loans by the reporting authorized bank (issuance, repayment, receipt of interest and commissions);
3. exchange and over-the-counter transactions in foreign currency (except for transactions carried out by professional participants of the securities market who are authorized banks);
4. operations related to interbank loans and deposits, including overnights, of the reporting authorized bank;
5. operations with derivative financial instruments and debt securities (except for operations of issuers of debt securities);
6. netting of settlements within payment systems, money transfer systems;
7. operations within custodial services;
8. operations on transit accounts;
9. operations with cash foreign currency (import, export, crediting, or withdrawal from accounts);
10. payments and (or) transfers of money of professional participants of the securities market who are authorized banks, including in execution of client orders.

Appendix
to the Resolution of the Board of the
National Bank of the
Republic of Kazakhstan dated March 30, 2019 No. 40

List of regulatory legal acts of the Republic of Kazakhstan, as well as a structural element of a regulatory legal act of the Republic of Kazakhstan, deemed to have lost force

1. Resolution of the Board of the National Bank of the Republic of Kazakhstan dated April 28, 2012 No. 154 "On Approval of the Rules for Conducting Currency Operations in the Republic of Kazakhstan" (registered in the Registry of State Registration of Regulatory Legal Acts under No. 7701, published on August 25, 2012 in the newspaper "Kazakhstanskaya Pravda" No. 286-287 (27105-27106).
2. Paragraph 34 of the List of regulatory legal acts of the Republic of Kazakhstan, to which changes are made, approved by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated April 26, 2013 No. 110 "On making changes to some regulatory legal acts of the Republic of Kazakhstan" (registered in the Registry of State Registration of Regulatory Legal Acts under No. 8505, published on August 6, 2013 in the newspaper "Yuridicheskaya Gazeta" No. 115 (2490).
3. Resolution of the Board of the National Bank of the Republic of Kazakhstan dated March 16, 2015 No. 32 "On making changes and additions to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated April 28, 2012 No. 154 "On Approval of the Rules for Conducting Currency Operations in the Republic of Kazakhstan" (registered in the Registry of State Registration of Regulatory Legal Acts under No. 10777, published on April 30, 2015 in the informational and legal system "Adilet").
4. Resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 31, 2015 No. 264 "On making changes and additions to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated April 28, 2012 No. 154 "On Approval of the Rules for Conducting Currency Operations in the Republic of Kazakhstan" (registered in the Registry of State Registration of Regulatory Legal Acts under No. 13580, published on May 16, 2016 in the informational and legal system "Adilet").
5. Resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 22, 2017 No. 250 "On making changes to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated April 28, 2012 No. 154 "On Approval of the Rules for Conducting Currency Operations in the Republic of Kazakhstan" (registered in the Registry of State Registration of Regulatory Legal Acts under No. 16537, published on March 19, 2018 in the Reference Control Bank of Regulatory Legal Acts of the Republic of Kazakhstan).