Resolution of the Board of the National Bank of the Republic of Kazakhstan No. 41 of 30 March 2019 on Approval of the Rules for the Submission of Information by Branches (Representative Offices) of Foreign Non-Financial Organizations Operating in the Republic of Kazakhstan

"NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN" REPUBLICAN STATE INSTITUTION		REPUBLICAN STATE INSTITUTION "NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN"
RESOLUTION OF THE BOARD		RESOLUTION OF THE BOARD
30 March 2019, Almaty city		No. 41, Almaty city

On approval of the Rules for the submission of information by branches (representative offices) of foreign non-financial organizations operating in the Republic of Kazakhstan

In accordance with the Laws of the Republic of Kazakhstan of 30 March 1995 "On the National Bank of the Republic of Kazakhstan", of 19 March 2010 "On State Statistics", of 2 July 2018 "On Currency Regulation and Currency Control", the Board of the National Bank of the Republic of Kazakhstan RESOLVES:

1. To approve the attached Rules for the submission of information by branches (representative offices) of foreign non-financial organizations operating in the Republic of Kazakhstan.

2. To declare invalid Resolution of the Board of the National Bank of the Republic of Kazakhstan No. 263 of 31 December 2015 "On approval of the Rules for monitoring currency operations of non-residents of the Republic of Kazakhstan operating in the territory of the Republic of Kazakhstan" (registered in the State Register of Registration of Normative Legal Acts under No. 13691, published on 25 May 2016 in the information and legal system "Adilet").

3. The Department of Balance of Payments and Currency Regulation (Kuandykov A.A.) shall, in the manner established by the legislation of the Republic of Kazakhstan, ensure:

1) jointly with the Legal Department (Sarsenova N.V.), state registration of this resolution with the Ministry of Justice of the Republic of Kazakhstan;

2) within ten calendar days from the day of state registration of this resolution, its sending in the Kazakh and Russian languages to the Republican State Enterprise with 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) placement 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 state registration of this resolution, submission to the Legal Department of information on the implementation of the measures provided for by subparagraphs 2) and 3) of this paragraph and paragraph 4 of this resolution.

4. The Department for the Protection of the Rights of Consumers of Financial Services and External Communications (Terentyev A.L.) shall ensure, within ten calendar days after state registration of this resolution, the sending of its copy for official publication to periodical printed publications.

5. Control over the execution 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 1 July 2019.

Chairman of the National Bank	E. Dosayev

"AGREED"

Ministry of Finance

of the Republic of Kazakhstan

"AGREED"

Ministry of Foreign Affairs

of the Republic of Kazakhstan

"AGREED"

Committee on Statistics

of the Ministry of National Economy

of the Republic of Kazakhstan

"AGREED"

Ministry of Energy

of the Republic of Kazakhstan

Approved

by resolution of the Board

of the National Bank

of the Republic of Kazakhstan

No. 41 of 30 March 2019

Rules

for the submission of information by branches (representative offices) of foreign non-financial organizations operating in the Republic of Kazakhstan

1. These Rules for the submission of information by branches (representative offices) of foreign non-financial organizations operating in the Republic of Kazakhstan (hereinafter – the Rules) have been developed in accordance with the Laws of the Republic of Kazakhstan of 30 March 1995 "On the National Bank of the Republic of Kazakhstan", of 19 March 2010 "On State Statistics", of 2 July 2018 "On Currency Regulation and Currency Control" (hereinafter – the Law) and determine the procedure for the submission by branches (representative offices) of foreign non-financial organizations operating in the Republic of Kazakhstan for more than one year (hereinafter – branches (representative offices)) of information, including the forms and deadlines for submitting reports, as well as the types of activity in the implementation of which branches (representative offices) are required to submit reports.

2. The Rules use the concepts and terms applied in the meanings specified in the Law.

3. The territorial branch of the National Bank of the Republic of Kazakhstan (hereinafter – the territorial branch of the National Bank) sends to the branch (representative office) a written request in free form. The branch (representative office), no later than ten working days from the day of receipt of such request, shall submit to the territorial branch of the National Bank at its location a report on the branch (representative office) of the foreign non-financial organization in the form according to Appendix 1 to the Rules.

4. The territorial branch of the National Bank, on the basis of the information received, forms a list of branches (representative offices) submitting information on operations with residents and non-residents in the form of reports in accordance with the Rules (hereinafter – the list of branches (representative offices)).

The list of branches (representative offices) includes branches (representative offices) carrying out the following types of activity:

1) extraction of crude oil, natural and associated gas;

2) construction services;

3) services related to the extraction of mineral resources;

4) architectural, engineering and other technical services;

5) research and development works.

5. The territorial branch of the National Bank, no later than thirty calendar days from the day of receipt of the report on the branch (representative office) of the foreign non-financial organization in the form according to Appendix 1 to the Rules, informs the branch (representative office) of its inclusion in the list of branches (representative offices) and the need to submit reports in accordance with paragraph 7 of the Rules.

The list of branches (representative offices) is placed on the official internet resource of the National Bank of the Republic of Kazakhstan and is updated as it changes.

6. A branch (representative office) included in the list of branches (representative offices), regarding changes in the details and indicators previously submitted in Part A "General Information" of the report on the branch (representative office) of the foreign non-financial organization in the form according to Appendix 1 to the Rules, shall send to the territorial branch of the National Bank at its location a written notification in free form.

7. A branch (representative office) included in the list of branches (representative offices) shall submit to the territorial branch of the National Bank at its location the following reports:

1) report on projects carried out in the Republic of Kazakhstan, in the form according to Appendix 2 to the Rules – annually by the fifth of April (inclusive) of the current year;

2) report on the implementation of projects in the Republic of Kazakhstan in the form according to Appendix 3 to the Rules – quarterly by the twentieth day (inclusive) of the first month following the reporting quarter;

3) report on the movement of money on bank accounts in foreign banks in the form according to Appendix 4 to the Rules – quarterly by the twentieth day (inclusive) of the first month following the reporting quarter;

4) report on cost recovery and profit distribution under a production sharing agreement in the form according to Appendix 5 to the Rules – quarterly by the tenth day (inclusive) of the second month following the reporting quarter.

8. The branch (representative office) shall submit to the territorial branch of the National Bank the reports required in accordance with the Rules on paper or electronically through the use of information systems with compliance with electronic digital signature confirmation procedures.

A report submitted in another manner requires subsequent confirmation on paper or electronically through the use of information systems with compliance with electronic digital signature confirmation procedures.

When one report is submitted in different ways, the date of submission of the report is considered the earliest of the dates.

If the deadline for submitting a report established by the Rules expires on a non-working day, the date of expiry of the deadline for submitting the report is considered the next working day. The date of submission of a report on paper is considered the day the report is received by the addressee when submitted by courier or the day of dispatch on the postal stamp.

9. A branch (representative office) included in the list of branches (representative offices), upon request of the territorial branch of the National Bank, shall submit documents necessary for verifying the reliability of the submitted reports (copies of the regulation on the branch (representative office), contracts, invoices, acceptance-transfer acts, payment orders, as well as financial statements).

10. If the branch (representative office) has a copy of a decision of the territorial subdivision of the state revenue body on the suspension of tax reporting by the taxpayer, the submission of the reports specified in paragraph 7 of the Rules is not required from the day the branch (representative office) submits to the territorial branch of the National Bank at its location a copy of such decision and until the expiry of the period of suspension of the submission of tax reporting.

11. A branch (representative office) is excluded from the list of branches (representative offices) upon termination of the types of activity specified in the second part of paragraph 4 of the Rules, or upon deregistration with the justice bodies.

Appendix 1

to the Rules for the submission

of information by branches (representative offices)

of foreign non-financial organizations

operating in the

Republic of Kazakhstan

Form intended for the collection of administrative data

"Report on the branch (representative office) of a foreign non-financial organization"

Reporting period: for ______ year

Index: VM_BI_1

Frequency: one-time, upon request of the territorial branch of the National Bank of the Republic of Kazakhstan

Submitted by: branch (representative office) of a foreign non-financial organization operating in the Republic of Kazakhstan for more than one year

Where the form is submitted: territorial branch of the National Bank of the Republic of Kazakhstan at the location of the branch (representative office) of the foreign non-financial organization operating in the Republic of Kazakhstan for more than one year

Deadline for submission: no later than ten working days from the day of receipt of the request of the territorial branch of the National Bank of the Republic of Kazakhstan

Form

______ name of the branch (representative office) of the foreign non-financial organization operating in the Republic of Kazakhstan for more than one year (hereinafter – the branch (representative office))

Part A. "General Information"

1. Business identification number (hereinafter – BIN) ______

2. Head ______

surname, name, patronymic (if any)

3. Actual address ______

telephone ______ fax ______ e-mail ______

4. Information on the foreign non-financial organization that created the branch (representative office) in the territory of the Republic of Kazakhstan:

Name ______

Country of registration ______

Identification number of the country of registration (if any) ______

BIN (if any) ______

5. Information on the founders and (or) shareholders of the foreign non-financial organization that created the branch (representative office) in the territory of the Republic of Kazakhstan, holding at least ten percent of voting shares or votes of participants, or their equivalent

Name	Country of registration	Identification number of the country of registration (for a non-resident, if any), BIN or individual identification number (for a resident)	Share (in percent) of participation in the charter capital
1	2	3	4

6. Date of registration of the branch (representative office) ______

7. Types of activity ______ ______

indicated in accordance with the regulation on the branch (representative office)

8. Number of employees ______ of which non-residents ______

Part B. Selected indicators of production and financial activity for ______ year

in millions of tenge

Line code	Name of indicator	Amount
A	B	1
1	Part 1. Goods	x
2	Volume of produced goods
3	Volume of sold goods
4	Volume of purchased goods
5	Part 2. Services	x
6	Volume of produced services
7	Volume of sold services
8	Volume of purchased services
9	Part 3. Assets (claims)
10	including claims to non-residents (except for claims to branches (representative offices) of foreign financial and non-financial organizations operating in the territory of the Republic of Kazakhstan) ((11)+(12)+(13)+(14))
11	claims to the foreign non-financial organization that created the branch (representative office) in the territory of the Republic of Kazakhstan, its structural subdivisions abroad
12	accounts receivable of other non-residents related to supplies of goods (works, services)
13	foreign currency in cash and in accounts in foreign banks
14	other claims
15	Part 4. Liabilities
16	including liabilities to non-residents (except for liabilities to branches (representative offices) of foreign financial and non-financial organizations operating in the territory of the Republic of Kazakhstan) ((17)+(18)+(19)+(20))
17	liabilities to the foreign non-financial organization that created the branch (representative office) in the territory of the Republic of Kazakhstan, its structural subdivisions abroad
18	financial loans from other non-residents
19	accounts payable to other non-residents related to supplies of goods (works, services)
20	other liabilities
21	Part 5. Net profit (loss) after taxes

Head (during his absence – the person replacing him)

---

(position) (signature) surname, name, patronymic (if any)

"" 20 ____ year

Appendix

to the form intended for the collection

of administrative data,

"Report on the branch (representative office)

of a foreign non-financial organization"

Explanation on filling out the form

intended for the collection of administrative data,

"Report on the branch (representative office) of a foreign non-financial organization"

Chapter 1. General provisions

1. This explanation determines the requirements for filling out the form intended for the collection of administrative data, "Report on the branch (representative office) of a foreign non-financial organization" (hereinafter – the Form).

2. The Form has been developed in accordance with Article 17 of the Law of the Republic of Kazakhstan of 2 July 2018 "On Currency Regulation and Currency Control".

3. The Form is signed by the first head (during his absence – the person replacing him).

4. The Form is submitted on paper.

Chapter 2. Filling out the Form

5. For filling out the Form the following concepts are used:

1) country of registration – the country of registration of a legal entity, branch (representative office) of a legal entity or the country of permanent residence of an individual, including on the basis of citizenship or a right granted in accordance with the legislation of the Republic of Kazakhstan or a foreign state;

2) identification number of the country of registration – a unique identification number of a foreign state, formed for an individual or legal entity in accordance with the legislation of the country of registration.

6. In Part A of the Form, under "Country of registration", the two-letter country code is indicated according to the national classifier NK RK 06 ISO 3166-1-2016 "Codes for the representation of names of countries and units of their administrative-territorial subdivisions. Part 1. Country codes".

7. In Part B of the Form, the results of the operations of the branch (representative office) are reflected in millions of tenge.

8. The indicators of sections 1, 2 and 5 are reflected based on the results of the year:

in the line with code 4, the volume of purchased goods is indicated, which includes costs for raw materials and materials, component products, semi-finished products, auxiliary materials, fuel and energy;

in the line with code 8, the volume of purchased services is indicated, which includes services of a production and non-production nature performed by third-party organizations.

9. The indicators of sections 3 and 4 are reflected as of the end of the year:

in the line with code 9, the total amount of assets (claims) from the "Assets" section of the accounting balance sheet of the branch (representative office) is indicated;

in the line with code 10, the amount of claims to non-residents is indicated (except for claims to branches (representative offices) of foreign financial and non-financial organizations operating in the territory of the Republic of Kazakhstan);

in the line with code 15, the total amount of liabilities from the "Liabilities" section of the accounting balance sheet of the branch (representative office) is indicated;

in the line with code 16, the amount of liabilities to non-residents is indicated (except for liabilities to branches (representative offices) of foreign financial and non-financial organizations operating in the territory of the Republic of Kazakhstan).

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

Appendix 2

to the Rules for the submission

of information by branches (representative offices)

of foreign non-financial organizations

operating in the

Republic of Kazakhstan

Form intended for the collection of administrative data

"Report on projects carried out in the Republic of Kazakhstan"

Reporting period: for ______ year

Index: VM_P_2

Frequency: annual

Submitted by: branch (representative office) of a foreign non-financial organization included in the list of branches (representative offices) formed in accordance with paragraph 5 of the Rules for the submission of information by branches (representative offices) of foreign non-financial organizations operating in the Republic of Kazakhstan, which is not an operator under a production sharing agreement

Where the form is submitted: territorial branch of the National Bank of the Republic of Kazakhstan at the location of the branch (representative office) of the foreign non-financial organization operating in the Republic of Kazakhstan for more than one year

Deadline for submission: by the fifth of April (inclusive) of the current year

Form

---

name of the branch (representative office) of the foreign non-financial organization operating in the Republic of Kazakhstan for more than one year (hereinafter – the branch (representative office))

Business identification number (hereinafter – BIN) ______

Part 1. Construction of facilities

No.	Name of facility	Location of facility	Customer		Project duration
Name	BIN (Individual identification number (hereinafter – IIN) (if any)	start date	end date
A	1	2	3	4	5	6

Part 2. Performance of works (rendering of services)

No.	Name of performed works (rendered services)	Place of project implementation	Customer		Project duration
Name	BIN (IIN) (if any)	start date	end date
A	1	2	3	4	5	6

Part 3. Contractors and subcontractors

No.	Name of contractor (subcontractor)	BIN (IIN) (if any)	Country of registration	Identification number of the country of registration (if any)	Name of performed works (rendered services)
A	1	2	3	4	5

Head (during his absence – the person replacing him)

---

(position) (signature) surname, name, patronymic (if any)

Executor

______ ______ telephone ______

(signature) surname, name, patronymic (if any)

"______"______20____year

Appendix

to the form intended for the collection

of administrative data,

"Report on projects carried out

in the Republic of Kazakhstan"

Explanation on filling out the form

intended for the collection of administrative data,

"Report on projects carried out in the Republic of Kazakhstan"

Chapter 1. General provisions

1. This explanation determines the requirements for filling out the form intended for the collection of administrative data, "Report on projects carried out in the Republic of Kazakhstan" (hereinafter – the Form).

2. The Form has been developed in accordance with Article 17 of the Law of the Republic of Kazakhstan of 2 July 2018 "On Currency Regulation and Currency Control".

3. The Form is signed by the first head (during his absence – the person replacing him) and the executor.

4. The Form is submitted on paper or in electronic form.

Chapter 2. Filling out the Form

5. For filling out the Form the following concepts are used:

1) project – a set of performed works (rendered services) under a contract concluded between the customer and the executor (contractor and subcontractor);

2) country of registration – the country of registration of a legal entity, branch (representative office) of a legal entity or the country of permanent residence of an individual, including on the basis of citizenship or a right granted in accordance with the legislation of the Republic of Kazakhstan or a foreign state;

3) identification number of the country of registration – a unique identification number of a foreign state, formed for an individual or legal entity in accordance with the legislation of the country of registration.

6. The Form reflects information on projects carried out in the reporting period in the Republic of Kazakhstan with the participation of the branch (representative office).

7. Part 1 reflects information on construction services rendered in the reporting period in the territory of the Republic of Kazakhstan.

8. Part 2 reflects information on performed works (rendered services) carried out in the reporting period in the Republic of Kazakhstan that are not reflected in Part 1.

9. Part 3 reflects information on contractors or subcontractors engaged in the reporting period to perform the works specified in Part 2 and to render the services specified in Parts 1 and 2.

In column 3 "Country of registration", the two-letter country code is indicated according to the national classifier NK RK 06 ISO 3166-1-2016 "Codes for the representation of names of countries and units of their administrative-territorial subdivisions. Part 1. Country codes".

10. If there is no information for the reporting period, the Form shall be submitted with zero values.

11. Corrections (amendments, additions) to the Form shall be made within six months after the deadline for submission established by paragraph 7 of the Rules for the Submission of Information by Branches (Representative Offices) of Foreign Non-Financial Organizations Operating in the Republic of Kazakhstan.

Annex 3

to the Rules for the Submission

of Information by Branches (Representative Offices)

of Foreign Non-Financial Organizations

Operating

in the Republic of Kazakhstan

Form intended for the collection of administrative data

"Report on the Implementation of Projects in the Republic of Kazakhstan"

Reporting period: for ______ quarter of 20__

Index: VM_PR_3

Frequency: quarterly

Submitted by: a branch (representative office) of a foreign non-financial organization included in the list of branches (representative offices) formed in accordance with paragraph 5 of the Rules for the Submission of Information by Branches (Representative Offices) of Foreign Non-Financial Organizations Operating in the Republic of Kazakhstan

Where the form is submitted: the territorial branch of the National Bank of the Republic of Kazakhstan at the location of the branch (representative office) of the foreign non-financial organization operating in the Republic of Kazakhstan for more than one year

Deadline for submission: by the twentieth day (inclusive) of the first month following the reporting quarter

Form

---

name of the branch (representative office) of the foreign non-financial organization operating in the Republic of Kazakhstan for more than one year (hereinafter – the branch (representative office))

Business identification number (hereinafter – BIN) ______

Part 1. Acquisition and sale of goods

in thousands of United States dollars (hereinafter – US dollars)

Line code	Name of indicator	Cost
A	B	1
10	Equipment received from the foreign non-financial organization that established the branch (representative office) in the Republic of Kazakhstan, from its structural subdivisions abroad
11	Other goods received from the foreign non-financial organization that established the branch (representative office) in the Republic of Kazakhstan, from its structural subdivisions abroad
12	Equipment and other goods received from its structural subdivisions in Kazakhstan
13	Acquisition of equipment and other goods from non-residents from the group of investors (except for branches (representative offices) of foreign financial and non-financial organizations operating in the territory of the Republic of Kazakhstan)
14	Acquisition of equipment and other goods from other non-residents (except for branches (representative offices) of foreign financial and non-financial organizations operating in the territory of the Republic of Kazakhstan)
15	Equipment sent to the foreign non-financial organization that established the branch (representative office) in the Republic of Kazakhstan, to its structural subdivisions abroad
16	Other goods sent to the foreign non-financial organization that established the branch (representative office) in the Republic of Kazakhstan, to its structural subdivisions abroad
17	Equipment and other goods sent to its structural subdivisions in Kazakhstan
18	Sale of equipment and other goods to non-residents from the group of investors (except for branches (representative offices) of foreign financial and non-financial organizations operating in the territory of the Republic of Kazakhstan)
19	Sale of equipment and other goods to other non-residents (except for branches (representative offices) of foreign financial and non-financial organizations operating in the territory of the Republic of Kazakhstan)

Part 2. Provision of services to non-residents (except for branches (representative offices) of foreign financial and non-financial organizations operating in the territory of the Republic of Kazakhstan)

in thousands of US dollars

No.	Description of operation	Service type code	Customer				Amount
name	country of registration	BIN (if available)	identification number of country of registration (if available)
A	1	2	3	4	5	6	7
	Total:

Part 3. Acquisition of services from non-residents (except for branches (representative offices) of foreign financial and non-financial organizations operating in the territory of the Republic of Kazakhstan)

in thousands of US dollars

No.	Description of operation	Service type code	Executor				Amount
name	country of registration	BIN (if available)	identification number of country of registration (if available)
A	1	2	3	4	5	6	7
	Total:

Part 4. Labor remuneration

in thousands of US dollars

Line code	Name of indicator	Amount
A	B	1
1	Wages paid to non-resident employees
	including by countries of registration:

Part 5. Selected financial indicators

in thousands of US dollars

Line code	Name of indicator	Total	Including by countries of registration
A	B	1	2	…
Part 5.1. Assets (claims) of the branch (representative office) at the end of the reporting period
10	Total assets		X	X
	of which:	X	X	X
11	Claims on the foreign non-financial organization that established the branch (representative office) in the Republic of Kazakhstan, on its structural subdivisions abroad
12	Claims on non-residents from the group of investors (except for branches (representative offices) of foreign financial and non-financial organizations operating in the territory of the Republic of Kazakhstan)
13	Claims on other non-residents (except for branches (representative offices) of foreign financial and non-financial organizations operating in the territory of the Republic of Kazakhstan)
Part 5.2. Liabilities of the branch (representative office) at the end of the reporting period
20	Total liabilities		X	X
	of which:	X	X	X
21	Liabilities to the foreign non-financial organization that established the branch (representative office) in the Republic of Kazakhstan, its structural subdivisions abroad
22	Liabilities to non-residents from the group of investors (except for branches (representative offices) of foreign financial and non-financial organizations operating in the territory of the Republic of Kazakhstan)
23	Liabilities to other non-residents (except for branches (representative offices) of foreign financial and non-financial organizations operating in the territory of the Republic of Kazakhstan)
Part 5.3. Income of the branch (representative office) for the reporting period
30	Net income (loss) received from the activities of the branch (representative office)		X	X
31	of which net income (loss) received from changes in exchange rates		X	X
32	Taxes paid to the budget of the Republic of Kazakhstan		X	X
33	Income from the activities of the branch (representative office) paid to the foreign non-financial organization that established the branch (representative office) in the Republic of Kazakhstan		X	X
34	of which transferred to the accounts of the foreign non-financial organization that established the branch (representative office) in the Republic of Kazakhstan ((35)+(36)+(37))		X	X
35	by the branch (representative office)		X	X
36	by resident customers		X	X
37	by non-resident customers

Note ______

Chief Accountant (during his/her absence – the person replacing him/her)

---

(signature) surname, name, patronymic (if any)

Executor

______ ______ telephone ______

(signature) surname, name, patronymic (if any)

"______"__20

Annex

to the form intended for the collection

of administrative data,

"Report on the Implementation of Projects

in the Republic of Kazakhstan"

Explanation on filling out the form

intended for the collection of administrative data,

"Report on the Implementation of Projects in the Republic of Kazakhstan"

Chapter 1. General provisions

1. This explanation defines the requirements for filling out the form intended for the collection of administrative data, "Report on the Implementation of Projects in the Republic of Kazakhstan" (hereinafter – the Form).

2. The Form is developed in accordance with Article 17 of the Law of the Republic of Kazakhstan of 2 July 2018 "On Currency Regulation and Currency Control".

3. The Form is signed by the chief accountant (during his/her absence – the person replacing him/her) and the executor.

4. The Form is submitted on paper or in electronic form.

Chapter 2. Filling out the Form

5. For filling out the Form, the following concepts are used:

1) indirect investor – the direct investor of the direct investor;

2) project – a set of works performed (services rendered) under a contract concluded between the customer and the executor (contractor and subcontractor);

3) group of investors – direct investors, indirect investors, sister organizations of the foreign non-financial organization that established the branch (representative office) in the Republic of Kazakhstan;

4) direct investor – the founder and (or) shareholder of the foreign non-financial organization that established the branch (representative office) in the Republic of Kazakhstan, owning at least ten percent of voting shares or votes of participants, or their equivalent;

5) country of registration – the country of registration of a legal entity, branch (representative office) of a legal entity or the country of permanent residence of an individual, including on the basis of citizenship or a right granted in accordance with the legislation of the Republic of Kazakhstan or a foreign state;

6) identification number of the country of registration – a unique identification number of a foreign state, formed for an individual or legal entity in accordance with the legislation of the country of registration.

6. The Form reflects the reporting data on the progress of implementation in the reporting period of projects in the territory of the Republic of Kazakhstan with the participation of the branch (representative office).

A branch (representative office) that is the operator under a production sharing agreement fills out Part 1 of the Form.

7. All indicators of the Form are reflected in thousands of US dollars, in whole numbers. If the currency of the operation and the indicator differs from the US dollar, the equivalent amount is calculated using the market exchange rate on the day of the operation.

8. Operations for goods (works, services) are reflected by the time of their actual supply of goods (actual performance of works, provision of services), and not by the time of actual payment. The date of actual performance of works (provision of services) is the date of signing the acceptance certificate of performed works (rendered services). If the contract does not provide for the drawing up of acceptance certificates of performed works (rendered services), the date of performance of works (provision of services) is the date of issuance of the invoice.

9. Part 1 reflects information on the acquisition and sale of goods within the framework of project implementation.

10. Part 2 reflects information on the performance of works (provision of services) to non-residents (except for branches (representative offices) of foreign financial and non-financial organizations operating in the territory of the Republic of Kazakhstan) within the framework of project implementation.

11. Part 3 reflects information on works performed (services rendered) by non-residents (except for branches (representative offices) of foreign financial and non-financial organizations operating in the territory of the Republic of Kazakhstan) for the implementation of projects.

12. In Parts 2 and 3:

column 1 reflects the description of the operation performed for services rendered according to the acceptance certificates of services rendered or the purpose of payment in invoices;

column 2 contains the code of the type of services rendered in accordance with the classification of services (Table 1);

column 3 indicates the name of the customer (executor);

column 4 indicates the country of the customer (executor);

column 5 indicates the BIN (if available) of the customer (executor);

column 6 indicates the identification number of the country of registration (if available) of the customer (executor);

column 7 indicates the amount of the operation in thousands of US dollars.

13. Part 4 reflects the wages accrued for the reporting period to non-resident employees in monetary and in-kind form. Column 3 indicates the amount in thousands of US dollars according to the name of the indicator (lines 50 and 60). Non-resident employees include foreign employees hired for a period of less than one year and foreign employees engaged on a rotational basis. Wages in kind consist of payments in the form of goods and services, such as food, housing, vehicles, free travel, transportation to and from work, services of sports centers and holiday homes, stock options.

14. Part 5 reflects indicators from the financial statements of the branch (representative office).

15. Part 5.1 reflects information from the "Assets" section, Part 5.2 – information from the "Liabilities" section of the balance sheet of the branch (representative office): total (lines with codes 10 and 20) and in relation to various types of partners:

to the foreign non-financial organization that established the branch (representative office) in the Republic of Kazakhstan, and to its structural subdivisions abroad,

to non-residents from the group of investors (except for branches (representative offices) of foreign financial and non-financial organizations operating in the territory of the Republic of Kazakhstan),

to other non-residents (except for branches (representative offices) of foreign financial and non-financial organizations operating in the territory of the Republic of Kazakhstan).

Claims and liabilities include claims and liabilities on financial loans, on export (import) of goods (works, services), and other operations.

16. Lines with codes 30 and 31 reflect information from the income (expense) statement of the branch (representative office).

Lines with codes 35 and 36 reflect the income of the branch (representative office) from projects being implemented, transferred by the project customers to the accounts of the foreign non-financial organization, bypassing the accounts of the branch (representative office) in foreign and (or) authorized banks.

17. For the purpose of filling out Part 5, the exchange rates used in the formation of financial statements are used for conversion. At the same time, for the conversion of income, weighted average rates for the reporting period are used; for balances at the end of the reporting period – rates on the corresponding date.

18. Reporting data are reflected broken down by countries of registration of partners in foreign economic operations. It is allowed to combine reporting data for several countries and attribute them to the country "Other countries" if the volumes of operations and positions (balances) for each individual country do not exceed one thousand US dollars.

19. In Parts 2, 3, 4 and 5 of the Form, under "Country of registration", the two-letter country code is indicated according to the national classifier
    NK RK 06 ISO 3166-1-2016 "Codes for the representation of names of countries and their administrative-territorial subdivisions. Part 1. Country codes".

20. If there is no information for the reporting period, the Form is submitted with zero values.

21. Corrections (amendments, additions) to the Form are made within six months after the deadline for submission established by paragraph 7 of the Rules for the Submission of Information by Branches (Representative Offices) of Foreign Non-Financial Organizations Operating in the Republic of Kazakhstan.

Table 1

Classification of services

No.	Types of services	Service type code
1.	Construction services cover all goods and services that are an inseparable part of construction contracts, including preparation of a construction site, construction of facilities, installation of prefabricated structures and equipment. They include drilling and construction of water wells, and other construction services such as rental of construction or demolition equipment with an operator, construction repair.	200
2.	Financial services include commission fees of intermediaries on financial transactions and, as a rule, are provided by banks and other financial organizations (except for services of insurance companies and pension funds). They also include other auxiliary financial services (financial advice, financial asset management, credit rating services). Fees on deposits, credits and loans are not included in financial services.	201
3.	Insurance services cover the provision of various types of insurance services by insurance companies, as well as additional insurance services such as commissions of insurance agents, advice on insurance and pension provision.	202
4.	Computer services include: sale (acquisition) of custom and non-custom (mass-produced) software and related licenses; installation of technical means and software; consulting in the field of computer equipment and software; repair and maintenance of computers and peripheral devices, data processing and their placement on a server; purchase and sale of originals and ownership rights to system and application software. Computer services do not include: fees for licenses for reproduction and (or) distribution of software (use of intellectual property), computer training courses not developed for a specific user (other services to individuals).	203
5.	Information services include the provision of news, photographs and articles to mass media; creation, storage and distribution of databases; direct individual subscription to periodicals with delivery by mail and other means; services of libraries and archives.	204
6.	Fees for the use of intellectual property include fees for the use of ownership rights (such as patents, copyrights, trademarks, technological processes, design), as well as fees for licenses for reproduction and (or) distribution of produced originals and prototypes (such as books and manuscripts, computer software, cinematographic works, sound recordings).	205
7.	Operational leasing covers rental of equipment without personnel, rental of vehicles without crew, rental of real estate. Financial leasing, rental of telecommunication lines or capacities (telecommunication services), rental of vehicles with crew (freight or passenger transportation) are excluded.	206
8.	Services for processing goods include processing, assembly of material resources. These services include: processing of crude oil, natural gas, metal ores and concentrates; sewing clothes, assembly of electronics and other types of assembly, except for assembly of finished construction structures (construction services).	207
9.	Repair and maintenance services include major and current repairs, maintenance of sea and aircraft, other vehicles, as well as other goods, except for construction repair, computer repair, repair of oil and gas wells. Cleaning and washing of vehicles (other transport services) are excluded.	208
10.	Legal services – legal advice and consultations; provision of services in legal, judicial and legislative processes; provision of prompt assistance to firms; preparation of legal documentation; arbitration services.	209
11.	Accounting, auditing services – consulting services on accounting, bookkeeping, audit and taxation, preparation of financial statements.	210
12.	Business and management consulting services cover general management consulting, financial management, human resource management, production management and other management consulting; consultations, guidance and prompt assistance in matters of business policy and strategy; public relations services. Management of a construction project (construction services) is excluded.	211
13.	Advertising and market research services – include design, creation and marketing of advertising through advertising agencies; placement of advertising in mass media, including purchase and sale of advertising time; organization of exhibitions and trade fairs; advertising of goods abroad; marketing research; conducting public opinion polls on various issues.	212
14.	Research and development (R&D) cover fundamental and applied research in the field of natural sciences and humanities, experimental development of new products and technologies, development of operating systems that represent technical innovations, as well as purchase and sale of R&D results (such as patents, copyrights, technological processes).	213
15.	Architectural, engineering and other technical services include development of architectural and construction projects; geological exploration and surveys, cartography; meteorological services; verification and certification of product quality, technical tests and analyses, technical control; engineering consultations and environmental consultations. Mining engineering is reflected in services related to mineral extraction.	214
16.	Waste processing and cleanup – processing of radioactive and other waste; cleanup of contaminated soil and wastewater; cleanup of pollution, including oil spills; restoration of mining sites; cleaning and sanitary services. It also includes all services related to environmental cleanup and restoration.	215
17.	Services related to mineral extraction – services related to extraction of oil, gas and other minerals, including drilling, construction of drilling rigs, repair and dismantling, cementing of oil and gas wells; mining engineering.	216
18.	Training and personnel development – professional training and advanced training of employees. Payment for foreign language training, education in schools, universities and others (services to individuals) are excluded.	217
19.	Medical services – medical care of employees related to the performance of their professional activities. Payment for treatment and sanatorium services (services to individuals) is excluded.	218
20.	Trade-related services include commission fees on transactions with goods and services payable to traders, commodity brokers, dealers, auctioneers. Brokerage services on financial instruments (financial services) and commission fees of agents related to freight and passenger transportation (other transport services) are excluded.	219
21.	Other services include services for distribution of electricity, water, gas; recruitment, security, oral and written translation, photographic services, cleaning of premises, catering, real estate services, publishing services, veterinary services and other business services that are not included in the above services.	220
22.	Freight transportation – services of transport organizations for the carriage of goods.	221
23.	Passenger transportation – services of transport organizations for the carriage of passengers by charter flights (without purchasing tickets).	222
24.	Auxiliary transport services – include loading and unloading operations, storage and warehousing, packaging, auxiliary servicing of vehicles, as well as commission fees of agents related to freight and passenger transportation. Auxiliary transport services do not include the cost of transportation (freight or passenger transportation).	223
25.	Communication services include postal services, courier services and telecommunication services. Telecommunication services cover the transmission of sound, image or other information by telephone, telex, telegraph, radio broadcasting, satellite communication, electronic mail, fax, and also include business network services, teleconferences, related services, the Internet and access to it. Telecommunication services do not include the cost of transmitted information, services for installation of a telephone network (construction services), computer services, as well as access to and use of database information.	224
26.	Services to individuals and services in the field of culture and recreation cover services related to the production of films, radio and television programs and recording of musical works; remuneration of actors, directors in connection with tours, creation of theatrical productions, musical, sports and circus programs; fees for rental of video and sound recordings, for the right to use (demonstrate) video and sound recordings, for access to TV channels; payments and receipts from distribution; purchase and sale of originals and mass production of manuscripts, video and sound recordings; services related to the work of museums, libraries, archives; services for organizing sports events; services of teachers and medical workers outside their country, including services provided remotely.	225
27.	Rental of natural resources includes fees for the provision of natural resources for temporary use, such as land, forests, reserves, water bodies; for granting the right to extract minerals and fish; for the right to fly over territory.	226

Appendix 4

to the Rules for the Submission of

Information by Branches (Representative Offices)

of Foreign Non-Financial Organizations

Operating in the Republic of Kazakhstan

Form intended for the collection of administrative data

“Report on the movement of money on bank accounts in foreign banks”

Reporting period: for _____ quarter of 20____

Index: VM_MF_4

Frequency: quarterly

Submitted by: a branch (representative office) of a foreign non-financial organization included in the list of branches (representative offices) formed in accordance with paragraph 5 of the Rules for the Submission of Information by Branches (Representative Offices) of Foreign Non-Financial Organizations Operating in the Republic of Kazakhstan

Where the form is submitted: the territorial branch of the National Bank of the Republic of Kazakhstan at the location of the branch (representative office) of the foreign non-financial organization operating in the Republic of Kazakhstan for more than one year

Deadline for submission: by the twentieth day (inclusive) of the first month following the reporting quarter

Form

---

name of the branch (representative office) of the foreign non-financial organization operating in the Republic of Kazakhstan

for more than one year (hereinafter – the branch (representative office)

Business identification number ______

in thousands of units of the account currency

Line code	Name of indicator	Name of foreign bank, country of registration				…
United States dollar (hereinafter – USA)	euro	Russian ruble	other	…
A	B	1	2	3	4	…
10	Balance at the beginning of the period
20	Money received during the period ((21)+(24)+(25)+(26)+(30)+(34)+(38)+(42))
	including:
21	from the foreign non-financial organization that created the branch (representative office) in the Republic of Kazakhstan, from its structural subdivisions abroad ((22)+(23))
22	in the form of financial loans
23	in another form
24	from its structural subdivisions in the Republic of Kazakhstan
25	from branches (representative offices) of foreign financial and non-financial organizations operating in the territory of the Republic of Kazakhstan
26	from non-residents from the group of investors ((27)+(28)+(29))
27	in the form of financial loans
28	as payment for goods (works, services)
29	in another form
30	from residents from the group of investors ((31)+(32)+(33))
31	in the form of financial loans
32	as payment for goods (works, services)
33	in another form
34	from other non-residents ((35)+(36)+(37))
35	in the form of financial loans
36	as payment for goods (works, services)
37	in another form (including remuneration on this account credited by the foreign bank)
38	from other residents ((39)+(40)+(41))
39	in the form of financial loans
40	as payment for goods (works, services)
41	in another form
42	by way of transfer from other own bank accounts, including currency conversion ((43)+(44))
43	from accounts in authorized banks
44	from accounts in foreign banks
50	Funds spent during the period ((51)+(54)+(55)+(56)+(60)+(64)+(68)+(72))
	including:
51	to the foreign non-financial organization that created the branch (representative office) in the Republic of Kazakhstan, to its structural subdivisions abroad ((52)+(53))
52	in the form of financial loans
53	in another form
54	to its structural subdivisions in the Republic of Kazakhstan
55	to branches (representative offices) of foreign financial and non-financial organizations operating in the territory of the Republic of Kazakhstan
56	to non-residents from the group of investors ((57)+(58)+(59))
57	in the form of financial loans
58	as payment for goods (works, services)
59	in another form
60	to residents from the group of investors ((61)+(62)+(63))
61	in the form of financial loans
62	as payment for goods (works, services)
63	in another form
64	to other non-residents ((65)+(66)+(67))
65	in the form of financial loans
66	as payment for goods (works, services)
67	in another form
68	to other residents ((69)+(70)+(71))
69	in the form of financial loans
70	as payment for goods (works, services)
71	in another form
72	by way of transfer to other own bank accounts, including currency conversion ((73)+(74))
73	to accounts in authorized banks
74	to accounts in foreign banks
80	Exchange rate changes (+)/(-)	X	X	X
81	Balance at the end of the period ((10)+(20)-(50)+(80))
82	Remuneration accrued in the reporting period by the foreign bank on this account
83	Overdraft debt at the end of the period (if any)

Chief accountant (during his absence – the person replacing him)

---

(signature) surname, name, patronymic (if any)

Executor

______ ______ telephone ______

(signature) surname, name, patronymic (if any)

“______”__20

Appendix

to the form intended for the collection

of administrative data,

“Report on the movement of money on bank

accounts in foreign banks”

Explanation on filling out the form,

intended for the collection of administrative data,

“Report on the movement of money on bank accounts in foreign banks”

Chapter 1. General provisions

1. This explanation defines the requirements for filling out the form intended for the collection of administrative data, “Report on the movement of money on bank accounts in foreign banks” (hereinafter – the Form).

2. The Form was developed in accordance with Article 17 of the Law of the Republic of Kazakhstan of 2 July 2018 “On Currency Regulation and Currency Control”.

3. The Form is signed by the chief accountant (during his absence – the person replacing him), the executor.

4. The Form is submitted on paper or in electronic form.

Chapter 2. Filling out the Form

5. For filling out the Form, the following concepts are used:

1) indirect investor – the direct investor of the direct investor;

2) group of investors – direct investors, indirect investors, sister organizations of the foreign non-financial organization that created the branch (representative office) in the Republic of Kazakhstan;

3) direct investor – the founder and (or) shareholder of the foreign non-financial organization that created the branch (representative office) in the Republic of Kazakhstan, owning at least ten percent of voting shares or votes of participants, or their equivalent;

4) country of registration – the country of registration of a legal entity, branch (representative office) of a legal entity or the country of permanent residence of an individual, including on the basis of citizenship or a right granted in accordance with the legislation of the Republic of Kazakhstan or a foreign state.

6. Under “Country of registration”, the two-letter country code is indicated according to the national classifier NK RK 06 ISO 3166-1-2016 “Codes for the representation of names of countries and units of their administrative-territorial subdivisions. Part 1. Country codes”.

7. The Form is filled out for bank accounts in foreign banks by foreign banks (indicating the name and country of registration) and three currencies in which bank accounts are opened – US dollar, euro, Russian ruble. For other currencies in which bank accounts are opened, information is submitted in aggregate form.

If several bank accounts in one currency are opened in one foreign bank of one country of registration, information on such accounts is submitted in aggregate form.

If a deposit (deposits) is opened within a current account, information on such deposit (deposits) is submitted in aggregate form with the current account in the corresponding currency.

8. Bank accounts include current, savings and escrow accounts of the branch (representative office) opened in foreign banks, as well as joint accounts opened by contractor companies to finance projects carried out by branches (representative offices).

Financial loans include requests for the provision of money (“Cash Call Loan”), that is, loans for requests for the allocation of money in case the need of the branch (representative office) exceeds their receipt. The foreign non-financial organization that created the branch (representative office) in the territory of the Republic of Kazakhstan reserves an amount in the established (determined) amount to pay for such requests, which are used to finance the project and current activities of the branch (representative office).

Overdraft includes lending by a foreign bank of the bank account of the branch (representative office) to pay its payment documents when there is insufficient (no) money in the bank account of the branch (representative office) in accordance with the terms of opening a bank account in a foreign bank.

9. For bank accounts opened in US dollars, euros, Russian rubles, the report is filled out in thousands of units of the account currency.

For bank accounts opened in other currencies, as well as for multi-currency accounts, the report is filled out in thousands of US dollars. Indicators in US dollars are calculated using the market exchange rate on the end of the previous period (line with code 10), on the end of the reporting period (line with code 81) and on the day of the operation for other lines. The resulting exchange rate difference is reflected in the line with code 80.

10. The balance at the beginning of the reporting period (line with code 10) is equal to the balance at the end of the previous period (line with code 81);

11. Line with code 82 reflects the remuneration accrued by the foreign bank in the reporting period, excluding taxes on this remuneration.

12. Line with code 83 reflects the debt on the overdraft provided by the foreign bank (if any).

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

14. Corrections (changes, additions) to the Form are made within six months after the deadline for submission established by paragraph 7 of the Rules for the Submission of Information by Branches (Representative Offices) of Foreign Non-Financial Organizations Operating in the Republic of Kazakhstan.

Appendix 5

to the Rules for the Submission of

Information by Branches (Representative Offices)

of Foreign Non-Financial Organizations

Operating in the Republic of Kazakhstan

Form intended for the collection of administrative data

“Report on cost recovery and

profit distribution under a production sharing agreement”

Reporting period: for _____ quarter of 20____

Index: VM_SRP_5

Frequency: quarterly

Submitted by: a branch (representative office) of a foreign non-financial organization included in the list of branches (representative offices) formed in accordance with paragraph 5 of the Rules for the Submission of Information by Branches (Representative Offices) of Foreign Non-Financial Organizations Operating in the Republic of Kazakhstan, which is the operator under a production sharing agreement

Where the form is submitted: the territorial branch of the National Bank of the Republic of Kazakhstan at the location of the branch (representative office) of the foreign non-financial organization operating in the Republic of Kazakhstan for more than one year

Deadline for submission: by the tenth day (inclusive) of the second month following the reporting quarter

Form

---

name of the project under the production sharing agreement

---

name of the branch (representative office) of the foreign non-financial organization operating in the Republic of Kazakhstan for more than one year

Business identification number ______

Part 1. Information for the reporting period

in thousands of United States dollars (hereinafter – USA)

Line code	Name of indicator	Total	including contractor companies
residents		non-residents
Name of contractor company
100	Share of the contractor company in the production sharing agreement (hereinafter – PSA), %
200	Operations for the reporting period	x	x	x	x	x	x
300	Costs under the PSA (without adjustments)	x	x	x	x	x	x
310	non-recoverable
320	recoverable
400	Income under the PSA	x	x	x	x	x	x
410	accrued uplift
420	paid uplift
500	Production sharing – share of the contractor company	x	x	x	x	x	x
510	cost oil
520	profit oil
600	Adjustments to costs under the PSA	x	x	x	x	x	x
610	to non-recoverable
620	to recoverable
700	Balance sheet items (accumulated reserves)	x	x	x	x	x	x
710	At the beginning of the period	x	x	x	x	x	x
711	non-recoverable costs
712	recoverable costs
713	accrued but unpaid uplift
720	At the end of the period	x	x	x	x	x	x
721	non-recoverable costs
722	recoverable costs
723	accrued but unpaid uplift

Part 2. Forecast information

in thousands of US dollars

	____ quarter of the year	Cost recovery			Uplift accrual
Total	including contractor companies		Total	including contractor companies
residents	non-residents	residents	non-residents
1
…

Note: ______

Chief accountant (during the period of his absence – the person replacing him)

---

(signature) surname, name, patronymic (if any)

Executor

______ ______ telephone ______

(signature) surname, name, patronymic (if any)

“______”______20____year

Appendix

to the form intended for the collection

of administrative data,

“Report on Cost Recovery and

Profit Distribution under a

Production Sharing Agreement”

Explanation on completing the form,

intended for the collection of administrative data,

“Report on Cost Recovery and Profit Distribution

under a Production Sharing Agreement”

Chapter 1. General provisions

1. This explanation defines the requirements for completing the form intended for the collection of administrative data, “Report on Cost Recovery and Profit Distribution under a Production Sharing Agreement”
   (hereinafter – the Form).

2. The Form has been developed in accordance with Article 17 of the Law of the Republic of Kazakhstan of 2 July 2018 “On Currency Regulation and Currency Control”.

3. The Form is signed by the chief accountant (during the period of his absence – the person replacing him) and the executor.

4. The Form is submitted on paper or in electronic form.

Chapter 2. Completion of the Form

5. The following concepts are used for completing the Form:

1) uplift – the percentage accrued (paid) on the unrecovered part of costs;

2) cost oil – compensatory oil and gas raw materials;

3) contractor company – a participant of the PSA that is part of the contractor;

4) profit oil – profitable oil and gas raw materials.

6. The Form is submitted by operators of projects under PSAs in the territory of the Republic of Kazakhstan, broken down by names of contractor companies and their residency.

7. Part 1 reflects information for the reporting period.

8. Line 100 states the share of the contractor company in the PSA as a percentage. All other indicators are reflected in thousands of US dollars.

9. For operations for the reporting period (lines with codes 310, 320, 410, 420, 510, 520, 610 and 620), if the currency of the indicator differs from the US dollar, the equivalent amount is calculated using the market exchange rate on the day of the operation.

10. For indicators of balances at the beginning of the period (lines with codes 711, 712 and 713), the equivalent amount in US dollars is calculated using the market exchange rate at the end of the previous period. At the same time, the balances at the beginning of the period must coincide with the balances at the end of the previous period.

11. For indicators of balances at the end of the period (lines with codes 721, 722 and 723), the equivalent amount in US dollars is calculated using the market exchange rate at the end of the period.

12. Costs under the PSA (lines with codes 310 and 320) are stated without taking into account adjustments made in the reporting period, as well as reclassification of costs. Adjustments and reclassifications of costs under the PSA are stated in lines with codes 610 and 620 and require explanation in the note to the report, including by adjusted periods.

13. Part 2 reflects forecast information on cost recovery and uplift accrual during eight quarters after the reporting period, broken down by residency of contractor companies. The information is reflected in thousands of US dollars at market exchange rates and prices at the end of the reporting period.

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

15. Adjustments (changes, additions) are made to the Form as changes are made to accounting documents and (or) reports under the PSA.