The Law of the Republic of Kazakhstan dated December 21, 2022 No. 165-VII ZRK amended the Tax Code on electronic acts of work performed, services rendered. This was reported in the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan.

      In accordance with the amendments to Articles 190, 193 and 202 of the Tax Code, from April 1, 2018, acts of work performed and services rendered issued in the ESF information system are recognized as accounting documentation for tax accounting.

      Since April 1, 2018, the possibility of issuing electronic certificates of work performed and services rendered has been implemented in the ESF information system. As of January 1, 2023, about 11 million electronic certificates of work performed and services rendered were issued in the ESF system.

      The above changes have been made to recognize such electronic acts as accounting documentation in tax accounting.