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On approval of the Rules for currency transactions in the Republic of Kazakhstan

Resolution of the Board of the National Bank of the Republic of Kazakhstan dated March 30, 2019 No. 40. Registered in the Ministry of Justice of the Republic of Kazakhstan on April 15, 2019 No. 18512.

      Unofficial translation

      In accordance with the laws of the Republic of Kazakhstan dated March 30, 1995 “On the National Bank of the Republic of Kazakhstan”, dated March 19, 2010 “On state statistics” and dated July 2, 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 currency transactions in the Republic of Kazakhstan.

      2. To recognize as invalid the regulatory legal acts of the Republic of Kazakhstan, as well as the structural element of the regulatory legal act of the Republic of Kazakhstan according to the list in accordance with the appendix to this resolution.

      3. The Department of the balance of payments and foreign exchange regulation (Kuandykov A.A.) in the manner prescribed by the legislation of the Republic of Kazakhstan to ensure:

      1) together 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 the state registration of this resolution, its sending in the Kazakh and Russian languages ​​to the Republican state enterprise on the basis of the right of economic management “Republican Legal Information Center” for official publication and inclusion in the Reference Control Bank of regulatory 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 the state registration of this resolution, submission of information to the Legal Department on the implementation of measures provided for in subparagraphs 2), 3) of this paragraph and paragraph 4 of this resolution.

      4. Within ten calendar days after the state registration of this resolution, the Directorate for protection of the rights of consumers of financial services and external communications (Terentyev A.L.) to ensure sending of its copy for official publication in periodicals.

      5. Deputy Chairman of the National Bank of the Republic of Kazakhstan O. A. Smolyakov shall be authorized to oversee the implementation of this resolution.

      6. This resolution shall be subject to official publication and shall be enforced from July 1, 2019.

      Chairman of the
      National Bank Ye. Dosayev

      "AGREED"

      Ministry of foreign affairs of the

      Republic of Kazakhstan

      ___________________________

      "___" __________ 20___

      "AGREED"

      Statistics Committee of the

      Ministry of national economy of the

      Republic of Kazakhstan

      ___________________________

      "___" __________ 20___

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

Rules for currency transactions in the Republic of Kazakhstan
Chapter 1. General provisions

      1. The Rules for currency transactions in the Republic of Kazakhstan (hereinafter referred to as the Rules) are developed in accordance with the laws of the Republic of Kazakhstan dated March 30, 1995 “On the National Bank of the Republic of Kazakhstan”, dated March 19, 2010 “On state statistics” and dated July 2, 2018 “On currency regulation and currency control” (hereinafter referred to as the Law on currency regulation and currency control) and determine the procedure for residents and non-residents to conduct currency transactions in the Republic of Kazakhstan.

      The rules include the order of:

      making payments and (or) money transfers on currency transactions;

      purchases and (or) sales of non-cash foreign currency in the domestic foreign exchange market of the Republic of Kazakhstan;

      conducting transactions 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 on currency regulation and currency control.

      The following concepts and abbreviations are also used in the Rules:

      1) BIN - business identification number;

      2) IIN - individual identification number;

      3) internal corporate money transfer - a money transfer carried out by a legal entity with its structural divisions or between structural divisions of one legal entity;

      4) registration certificate - a document of a standard form issued upon registration of a currency agreement before the entry into force of the Rules and which has not expired;

      5) the National Bank - the National Bank of the Republic of Kazakhstan;

      6) certificate of notification - a document of a standard form issued to a currency agreement or account in a foreign bank before the entry into force of the Rules and which has not expired.

Chapter 2. Procedure for making payments and (or) money
transfers on currency transactions
Paragraph 1. Making payments and (or) money transfers on currency transactions

      3. An authorized bank makes a payment and (or) money transfer on a currency transaction if there are 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 referred to as the USA), the equivalent of the amount of payment and (or) money transfer is calculated using the market exchange rate on the day of the transaction.

      The rules for the implementation of export-import currency control in the Republic of Kazakhstan, approved by the National Bank in accordance with subparagraph 3) of paragraph 4 of article 5 of the Law on currency regulation and currency control, provide for the peculiarities of payments and (or) money transfers under cuurrency agreements on export and import, covered by the requirement to obtain an account number.

      4. Payment and (or) money transfer on a currency transaction of a resident from a non-resident's account in a foreign bank in order to fulfill the resident's obligations is carried out in the case of:

      1) transfer of a financial loan received by a resident from a non-resident to the accounts of third parties;

      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 according to the legislation of the state where he is registered;

      3) provision of services to a resident by a non-resident under a contract of delegation.

      5. When making a payment and (or) transferring money under a currency agreement, which is covered by the requirement to obtain an account number, the resident indicates the details of such an agreement and his account number in payment documents. To identify the amounts received, the resident notifies the non-resident of the need to indicate in the payment documents on the money transfer in his favor the details of the currency agreement and his account number.

      When making a payment and (or) money transfer under a currency agreement, which is covered by the requirement to obtain an account number, the authorized bank (its branch) checks the presence of the details of the currency agreement and its account number in the payment document.

      If the currency agreement, on the basis of and (or) pursuant to which, capital flow transactions are carried out (hereinafter referred to as the currency capital flow agreement) or payments and (or) money transfers are made using an account in a foreign bank to which an account number is assigned or a registration certificate or certificate of notification is issued, amendments and (or) additions have been made that require, in accordance with paragraphs 15 and 22 of the Rules for monitoring currency transactions in the Republic of Kazakhstan, approved by the National Bank in accordance with subparagraph 4) of paragraph 4 of Article 5 of the Law on currency regulation and currency control, receipt of a new account number, a payment and (or) money transfer may be made using the existing account number (number of the registration certificate or certificate of notification). In this case, the authorized bank (its branch) notifies the resident in any form of the need to obtain a new account number.

      If the payment document on the payment received to the resident and (or) the money transfer under the currency agreement incorrectly indicates or does not contain the details of such an agreement and (or) its account number, then the crediting is made by an authorized bank on the basis of a written confirmation by the resident of the details of the currency agreement and (or) his account number.

      In the absence of the necessary data in the payment document for accounting of the money received under the currency agreement, the authorized bank (its branch) credits it to the sender’s instruction account, having previously notified the resident in writing about the need to identify the received money. The resident informs the authorized bank (its branch) in writing about the nature of the amount received, indicating the details of the currency agreement and its account number.

      6. If, within one hundred and eighty calendar days, the received money is not identified by the details of the currency agreement or its account number or the resident does not perform other actions to submit the documents and (or) information provided for by the Rules, the authorized bank (its branch) returns such instruction without execution.

      7. An individual, in the cases established by paragraph 4 of Article 7 of the Law on currency regulation and currency control, transfers money on a currency transaction on 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 in the amount not exceeding the equivalent of ten thousand US dollars.

      8. An authorized bank shall inform the National Bank of facts of violations of the currency legislation of the Republic of Kazakhstan made by customers of the authorized bank that became known to it during the calendar month, except for violations of the requirement to repatriate national and (or) foreign currency for export or import, not later than the last day of the next calendar month, in accordance with the card for violation in the form in accordance with Appendix 1 to the Rules.

      9. The information required in accordance with the Rules is submitted by the authorized banks in paper or electronically using the transport system of guaranteed delivery of information with cryptographic means of protection that ensure the confidentiality and authenticity of the transmitted data.

Paragraph 2. Documents required when making payments and (or) money transfers
on currency transactions

      10. When making a payment and (or) money transfer on a currency transaction, a resident or non-resident submits the following documents to the authorized bank:

      1) an identity document with IIN in the cases provided for by the laws of the Republic of Kazakhstan (for an individual);

      2) a document confirming the right of permanent residence in the Republic of Kazakhstan (if any) (for an individual - a foreigner or a stateless person);

      3) a license of the National Bank for banking and other operations (if any);

      4) copies of documents confirming the execution or on the basis of which it is necessary to fulfill obligations under currency agreements on export or import;

      5) a currency agreement or its copy. A currency agreement or its copy, which is subject to the requirement to obtain an account number, is presented with a note on the assignment of an account number (for a currency agreement to which an account number was assigned after the entry into force of the Rules);

      6) registration certificate or certificate of notification - for currency agreements on the movement of capital or accounts in foreign banks, subject to accounting registration, for which, before the entry into force of the Rules, a registration certificate or certificate of notification was received and an account number was not assigned.

      Submission of a currency agreement is not required in the following cases:

      if the money transfer in a currency transaction is carried out between resident-individuals or between non-resident individuals within the Republic of Kazakhstan and is free of charge;

      if the payment and (or) money transfer in a currency transaction is carried out in the amount not exceeding the equivalent of ten thousand US dollars, and the sender or beneficiary of the payment and (or) money transfer is an individual, branch and / or representative office of a foreign legal entity or non-resident legal entity;

      if the payment and (or) money transfer in a currency transaction is carried out in the 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 that such a payment and (or) money transfer is not related to the execution of a currency agreement, which requires the assignment of an account number;

      if a payment and (or) money transfer in a currency transaction is made by an individual to his own bank account (from his own bank account) in a foreign bank.

      Payment and (or) money transfer in a currency transaction carried out by a third-person resident through an authorized bank to fulfill the obligations of the resident and (or) non-resident is allowed subject to the submission of an agreement determining the nature of the mutual obligations between the third-person resident and the person for whom the payment and (or) money transfer is made, if this does not come from the currency agreement, on the basis of which such payment and (or) money transfer is made. If any of the currency agreements is subject to the requirement to obtain an account number, then a copy of the currency agreement with a note on the assignment of an account number, or a copy of the registration certificate, or a copy of the certificate of notification is presented.

      If the payment and (or) money transfer on a currency transaction is carried out by a resident individual to fulfill the obligations of the spouse (spouse) or close relative, then a document, confirming that the sender of the money is the spouse (spouse) or close relative of the individual, is submitted as a currency agreement, for the fulfillment of obligations of which the payment and (or) money transfer is made.

      11. Payment and (or) money transfer on a currency transaction of a resident or non-resident using a payment card issued by an authorized bank is carried out without prior request of documents and (or) information required in accordance with the Rules.

      If a payment and (or) money transfer for such a transaction has been made in the amount equal to fifty thousand US dollars in equivalent or higher, then the resident or non-resident submits information at the request of an authorized bank in accordance with paragraphs 14 and 15 of the Rules.

      If a payment and (or) money transfer is made using a corporate payment card by a resident legal entity or a resident-branch (representative office) of a foreign non-financial organization in the amount equal to fifty thousand US dollars in equivalent or more, then such a resident within thirty working days from the day of such payment and (or) money transfer, submits to the authorized bank a currency agreement or a copy thereof.

Paragraph 3. Information required when making payments and (or)
money transfers on currency transactions

      12. When making a payment and (or) money transfer on a currency transaction that requires the presentation of a currency agreement, and if an individual (money sender or beneficiary of money) does not have an opportunity to present it, the authorized bank makes such payment and (or) money transfer if there is information about the record made or confirmed by an individual:

      1) allowing the authorized bank to submit information about this payment and (or) money transfer to the law enforcement bodies of the Republic of Kazakhstan and (or) the National Bank;

      2) confirming that this payment and (or) money transfer is not related to the execution of a currency agreement, according to which an account number (for residents) is required;

      3) confirming that this payment and (or) money transfer is not related to the financing of terrorist or extremist activities and other complicity with terrorism or extremism.

      13. Payment and (or) money transfer in a currency transaction, which may be aimed at withdrawal of money from the Republic of Kazakhstan and specified in paragraph 2 of Article 21 of the Law on currency regulation and currency control, is carried out if there is information about the submission by the resident who is the sender or the recipient of money, of the permission to an authorized bank to submit information about this payment and (or) money transfer to currency control authorities.

      Such permission is issued in any form. It is allowed to submit one permit in respect of all payments and (or) money transfers on currency transactions within the framework of a currency agreement, on the basis of which currency transactions are made, which may be aimed at the withdrawal of money from the Republic of Kazakhstan.

      14. A resident, when making a payment and (or) money transfer in the amount equal to fifty thousand US dollars equivalent or higher, that is subject to notification in accordance with article 15 of the Law on currency regulation and currency control, provides information about the currency transaction in the form in accordance with Appendix 2 to Rules, including indicating:

      1) the country of registration of the sender of the money and the beneficiary of the payment document, if these data do not coincide with those indicated in the payment document;

      2) a sign of internal corporate money transfer;

      3) the currency transaction code for which payment and (or) money transfer are made;

      4) information about the sender and (or) the recipient of the money under the currency agreement, in case of discrepancy with the money sender and the beneficiary of the payment document;

      5) the country of registration of the sender of the money and the recipient of the money under the currency agreement, in case of discrepancy with the sender of the money and the beneficiary of the payment document;

      6) the details of the currency agreement and the registration number of the currency agreement (if any).

      For the purpose of indicating the currency transaction code and other information provided for in this paragraph, at the request of an authorized bank, a resident legal entity submits constituent documents.

      15. When making a payment and (or) money transfer in the amount equal to fifty thousand US dollars equivalent or higher, to be notified in accordance with article 15 of the Law on currency regulation and currency control, a non-resident submits to the authorized bank the following information about the currency transaction in the form according to Appendix 2 to the Rules:

      1) the country of registration of the sender of the money and the beneficiary of the payment document, if these data do not coincide with those indicated in the payment document;

      2) the currency transaction code for which the payment and (or) money transfer is made;

      3) a sign of internal corporate money transfer.

      16. The information on the payment and (or) money transfer specified in paragraphs 14 and 15 of the Rules is submitted to the authorized bank by the client or indicated by the authorized bank independently on the basis of the 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 transaction code based on the submitted currency agreement and corrects, if necessary, the data specified by the client.

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

      17. Purchase and (or) sale of non-cash foreign currency in the domestic foreign exchange market of the Republic of Kazakhstan through bank accounts in the authorized banks is carried out by residents and non-residents, with the exception of individuals and authorized banks, on the basis of an application for the purchase or sale of non-cash foreign currency.

      The purchase and (or) sale of non-cash foreign currency in the domestic foreign exchange market of the Republic of Kazakhstan through bank accounts in the authorized banks for further internal corporate money transfer is carried out by branches (representative offices) of foreign non-financial organizations (residents and non-residents) on the basis of a document confirming that this money transfer is intra-corporate.

      18. When applying for the purchase of non-cash foreign currency, resident legal entities, with the exception of the authorized banks, indicate the purpose of the purchase of non-cash foreign currency.

      When applying for the purchase or sale of non-cash foreign currency for the national currency through bank accounts in the authorized banks, non-resident legal entities indicate the purpose of the purchase or sale of non-cash foreign currency.

      19. Resident legal entities, with the exception of the authorized banks, purchase non-cash foreign currency for the national currency in one authorized bank in one transaction day for the purposes not associated with fulfillment of obligations in foreign currency in the amount not exceeding one hundred thousand US dollars in equivalent.

      The purposes not related to the fulfillment of obligations in foreign currency, include the transfer of foreign currency to own accounts in foreign banks, gratuitous money transfers in foreign currency, as well as the placement of foreign currency into accounts in the authorized banks.

      20. When filling out an application for the purchase of non-cash foreign currency for the national currency in the amount exceeding the equivalent of one hundred thousand US dollars, the resident legal entity (with the exception of the authorized bank) confirms the purpose and amount of the purchased foreign currency by attaching to the application a copy of the currency agreement, for the performance of obligations on which the non-cash foreign currency is purchased.

      If the requirement to obtain an account number applies to the currency agreement, a copy of the currency agreement is submitted with a note on the assignment of the account number, or a copy of the registration certificate, or a copy of the certificate of notification.

      The authorized organizations purchase non-cash foreign currency for national currency from an authorized bank on the basis of a valid license for the organization of exchange operations with cash foreign currency and a valid supplement (valid annexes) to it.

      21. When executing an application of a resident legal entity (with the exception of the authorized bank) for the purchase of non-cash foreign currency for the national currency in the amount exceeding the equivalent of one hundred thousand US dollars, the authorized bank verifies the purposes of the purchase and the amount of foreign currency specified in the application with the currency agreement, confirming the purpose and amount of the purchase of foreign currency, as well as with available information on purchases of foreign currency for the national currency previously made in accordance with the Rules on the basis of this currency agreement.

      It is not allowed to exceed the total amount of purchases of non-cash foreign currency for the national currency under one currency agreement calculated on the basis of applications from a resident legal entity over the amount of the currency agreement.

      22. It is allowed to use non-cash foreign currency purchased in accordance with paragraphs 19 and 20 of the Rules for other purposes related to the fulfillment of obligations in foreign currency under another currency agreement when a resident legal entity submits an additional application to an authorized bank with the earlier application, according to which non-cash foreign currency was purchased, with a copy of another currency agreement attached, for fulfillment of obligations of which the previously acquired non-cash foreign currency will be used.

      Non-cash foreign currency purchased in accordance with paragraphs 19 and 20 of the Rules is used for the purposes indicated by the resident legal entity in the application, on the basis of which non-cash foreign currency was purchased, or an additional application to the previously executed application.

      23. An authorized bank does not accept for execution an application of a resident legal entity for the purchase of non-cash foreign currency for the national currency drawn up in accordance with paragraphs 19, 20 and 22 of the Rules if:

      the purpose of the purchase and the amount of foreign currency specified in the application are not confirmed by a copy of the currency agreement;

      the amount of purchases of non-cash foreign currency for the national currency under one currency agreement, calculated on the basis of applications from a resident legal entity, exceeds the amount of such a currency agreement;

      the amount of purchases of non-cash foreign currency for the national currency by one legal entity through one authorized bank on one transaction day for purposes not related to the fulfillment of obligations in foreign currency, calculated on the basis of applications from a resident legal entity, exceeds one hundred thousand US dollars in equivalent.

      Chapter 4. Procedure for transactions on a bank account related to the withdrawal, crediting and use of cash foreign currency

      24. Individuals without restriction withdraw (deposit) cash foreign currency from their bank accounts (to their bank accounts) in the authorized banks.

      25. It is allowed for legal entities and branches (representative offices) of foreign organizations to withdraw foreign currency cash from their bank accounts in the authorized bank for the purposes of settlements with individuals in the cases specified in Article 7 of the Law on currency regulation and currency control.

      26. A legal entity or a branch (representative office) of a foreign organization, when withdrawing foreign currency cash from its bank account, for the purpose of a currency transaction to pay the expenses of an individual related to his business trip outside the Republic of Kazakhstan, including hospitality expenses, submits documents to the authorized bank, confirming the purpose of payments made to individuals and containing an indication of the amount of withdrawn foreign currency cash. As such documents, it is allowed to submit an order, an instruction, a decision, and estimate of travel expenses.

      In case of withdrawing foreign currency cash for the purpose of a currency transaction to pay the expenses of an individual related to his business trip outside the Republic of Kazakhstan, including hospitality expenses, using a corporate payment card, these documents are submitted to the authorized bank within thirty working days from the day of such withdrawal.

      27. If foreign currency cash withdrawn for the purpose of a currency transaction to pay an individual’s expenses related to his business trip outside the Republic of Kazakhstan, including hospitality expenses, was not used (in whole or in part) for these purposes, the unused foreign currency cash shall be credited to the bank account of a legal entity or branch (representative office) of a foreign organization in an authorized bank within ten working days from the date of expiration of the period for the secondment of the individual.

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

      28. The authorized bank, in accordance with paragraph 8 of the Rules, informs the National Bank of the fact of crediting foreign currency cash to the bank account of a legal entity or branch (representative office) of a foreign organization, with the exception of crediting foreign currency cash in cases provided for in article 7 of the Law on currency regulation and currency control.

      29. Paragraphs 25, 26, 27 of the Rules do not apply to diplomatic and equivalent missions, consular institutions of foreign states accredited in the Republic of Kazakhstan.

  Appendix 1
to the Rules for currency
transactions in the
Republic of Kazakhstan

The form intended for collection of administrative data
"Violation Card" No. _________
reporting period: ______ month ______ year

      Index: KN1

      Frequency: monthly

      Submitted by: the authorized bank

      Submitted to: the National Bank of the Republic of Kazakhstan

      Deadline for submission: monthly, until the last day of the month following the reporting one.

  Form

Name of the authorized bank __________________________

Line code

Type of information

Information on violation

10

Information on the bank's client:


11

Name (for legal entities or branches (representative offices) of legal entities), full name (for individuals)


12

BIN (for legal entities or branches (representative offices) of legal entities)


13

IIN (for individuals)


14

customer sign:
1 - legal entity, 2 - individual, 3 - branch (representative) of a legal entity


15

place of permanent residence (location)


16

area code


20

Currency transaction information:


21

date


22

the amount


23

currency


30

Information on violation:


31

Type


32

Description of violation


33

currency agreement number (indicated without spaces)


34

currency agreement date (DD / MM / YYYY)


35

account number (if available)


36

other information on the currency agreement (if available)


37

additional information on violation


      Head (Chief Accountant) ___________ _________ _______________________________

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

      Executor _____________ __________________________________________________

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

      phone number __________ "____"_____________ 20 ____

   Supplement
to the form, intended for collection
of administrative data
“Violation Card”

Explanation for filling out the form for collection of administrative data “Violation Card”

Chapter 1. General provisions

      1. This clarification defines the requirements for filling out the form intended for collection of administrative data “Violation Card” (hereinafter - the Form).

      2. The Form was developed in accordance with subparagraph 3) of paragraph 3 of Article 19 of the Law of the Republic of Kazakhstan dated July 2, 2018 “On currency regulation and currency control”.

      Chapter 2. Filling out the Form

      3. Information is provided in the cases referred to in paragraph 8 of the Rules.

      4. The line with code 11 indicates the surname, name, patronymic (if any) of the individual or the name of the legal entity or branch (representative) of the legal entity.

      5. The line with code 16 indicates the first 2 digits of the area code according to the state classifier of the Republic of Kazakhstan RK SC 11-2009 “Classifier of administrative-territorial objects”.

      6. The lines with codes 21, 22, 23 are not filled out for the cases of violation of the deadlines for submission of documents or information.

      7. The line with code 21 indicates the date of the foreign exchange transaction in violation of the currency legislation.

      8. The line with code 22 indicates the amount of the currency transaction conducted in violation of the currency legislation, in thousands of units of the currency of transaction.

      9. The line with code 23 indicates the letter of the currency code for a currency transaction conducted in violation of the currency legislation in accordance with the national classifier of the Republic of Kazakhstan RK NC 07 ISO 4217-2012 “Codes for designation of currencies and funds”.

      10. The line with code 31 indicates the type of violation in text format.

      11. The line with code 32 includes a brief description of the violation in text format.

      12. The lines with codes 34, 35, 36 are filled out in the presence of a currency agreement on a currency transaction conducted in violation of the currency legislation.

  Appendix 2
to the Rules for currency
transactions in the
Republic of Kazakhstan
Form

Currency transaction details

      Authorized bank code __________

      Payment document number _______________ Date _______________

Line code

Type of information

Information

01

Currency transaction code


02

Sign of payment (money transfer) (“1” - internal corporate money transfer; “0” - other payment (money transfer))


10

Information about the sender and beneficiary of the payment and (or) money transfer specified in the payment document


11

Code of the country of the sender's residence


12

Code of the country of the beneficiary’s residence


20

Currency agreement information:


21

Number (name, if any) of the agreement


22

Date of the agreement


23

Agreement account number (if applicable)


24

Other information on the currency agreement (if any)


 
30

Information about the sender of money under the currency agreement (to be filled in case of discrepancy with the sender of money specified in the payment document)


31

Residence sign


32

Surname, name, patronymic (if any) of an individual
Name of the legal entity, its branch (representative office)


33

IIN or BIN (if available)


34

Economy sector code


35

Resident country code


 
40

Information about the recipient of money under the currency agreement (to be filled in case of discrepancy with the beneficiary indicated in the payment document)


41

Residence sign


42

Surname, name, patronymic (if any) of an individual
Name of the legal entity, its branch (representative office)


43

IIN or BIN (if available)


44

Economy sector code


45

Resident country code


  Supplement to the form
"Information on currency
transaction"

Explanation on filling out the form “Information on currency transaction”
Chapter 1. General provisions

      1. This explanation (hereinafter referred to as the Explanation) defines the requirements for filling out the “Information on currency transaction” form (hereinafter referred to as the Form).

      2. The form was developed in accordance with paragraph 2 of Article 15 of the Law of the Republic of Kazakhstan dated July 2, 2018 “On currency regulation and currency control”.

      3. The form is filled out as a supplement to the relevant payment document.

Chapter 2. Filling out the Form

      4. Lines 01, 02, 11, 12 are filled in by resident and non-resident clients. Lines 21, 22, 23, 24, 31, 32, 33, 34, 35, 41, 42, 43, 44, 45 are filled only by residents.

      5. Line 01 is filled in accordance with the table of currency transaction codes, which is a supplement to the Explanation.

      6. Lines 11, 12, 35, 45 indicate the two-digit code of the country of residence in accordance with the national classifier of the Republic of Kazakhstan RK NC 06 ISO 3166-1-2016 “Codes for representing the names of countries and their administrative-territorial units. Part 1. Country codes."

      Country of residence - the country of registration of the legal entity, structural unit of the legal entity or country of permanent residence of the individual (based on citizenship or the right granted in accordance with the legislation of the Republic of Kazakhstan or a foreign state).

      7. Lines 31, 34, 41, 44 are filled in accordance with the Rules for the application of codes of sectors of economy and the purpose of payments 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 application of codes of sectors of economy and the purpose of payments”, registered in the Register of state registration of regulatory legal acts under No. 14365.

  Supplement to the explanation for
filling out the form “Information
on currency transaction”
Table

Codes of currency transactions

Codes of currency transactions

Name of transactions

1. Transactions using bank accounts

11. Foreign trade transactions (goods, work, services), including under commission agreements and the purchase / repayment 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 on the territory of the Republic of Kazakhstan and without their export outside the Republic of Kazakhstan

1114

payments for goods purchased or sold outside the Republic of Kazakhstan and without their import into the territory of the Republic of Kazakhstan

11.2 payments for work and services:

1121

payments for work or services performed or rendered by a non-resident to a resident

1122

payments for work or services performed or rendered by a resident to a non-resident

1123

payments for work or services provided by a resident to a resident

1124

payments for work or services performed or rendered by a non-resident to a non-resident

11.3 electronic money transactions

1131

transactions with electronic money issued by a resident

1132

transactions with electronic money issued by a non-resident

11.4 other payments:

1141

related payments under contracts for the supply of goods, work, services

1142

efund of erroneously transferred amounts, as well as payment for unrepresented goods, unrendered services, unperformed work

1143

other payments under contracts for the supply of goods, performance of work, provision of services

12. Transactions with real estate, other equipment and vehicles (other than buying or selling), non-produced non-financial assets, intellectual property, intangible assets

12.1. acquisition of property rights, including equity participation in housing construction, the fully exclusive right to intellectual property

1211

acquisition of property rights, with the exception of property equivalent to real estate, non-produced non-financial assets (land, its subsoil)

1212

acquisition of property rights, equivalent to real estate

1213

acquisition of a completely exclusive right to intellectual property

1214

acquisition of property rights for other intangible assets

12.2. current lease (including subsoil use right), partial acquisition of exclusive rights

1221

rental of real estate, with the exception of property equivalent to real estate, non-produced non-financial assets (land, its subsoil)

1222

rental of property equivalent to real estate

1223

rental of equipment and vehicles

1224

acquisition of a partially exclusive right to intellectual property

1225

license and other payments for the use of other intangible assets

12.3. financial leasing or lease with subsequent redemption

1231

rental of real estate, with the exception of property equivalent to real estate, with subsequent redemption

1232

financial leasing of property equivalent to real estate

1233

financial leasing of equipment and vehicles

12.4. other payments

1241

other payments: related payments (fines, penalties, forfeits, fees), the return of erroneously transferred amounts and other payments for transactions with real estate, other equipment and vehicles (except for the purchase or sale), non-produced non-financial assets, intellectual property, intangible assets

13. Transactions with financial instruments

13.1. loans, equity instruments, securities, derivative financial instruments

1311

payments on financial instruments: loans (issuance and repayment), equity instruments (formation of authorized capital, purchase, sale), securities (purchase, sale, repayment) and payment of income on them (interest, dividends, distributed profit)

1312

payments on derivative financial instruments and payment of income on them

13.2. under agreements for brokerage services, investment portfolio management (if it is not possible to determine a financial instrument)

1321

transactions under agreements concluded with a broker, a resident management company

1322

transactions under agreements concluded with a broker, management company, investment bank - non-resident

13.3. trust management, trusts

1331

transactions under agreements concluded with a resident trustee

1332

transactions under agreements concluded with a non-resident trustee

13.4. fulfillment of obligations of a joint venture participant (with the exception of transactions included in sections 1, 2 or 3.1)

1341

transactions under agreements providing for the implementation of joint activities on the territory of the Republic of Kazakhstan

1342

transactions under agreements providing for the implementation of joint activities outside the Republic of Kazakhstan

13.5. other payments

1351

other payments: related payments (fines, penalties, forfeits, fees), the return of erroneously transferred amounts and other payments for transactions with financial instruments, electronic money, under agreements for brokerage services, portfolio investment management, trust management, trust, joint activities

14. Payments and (or) money transfers on own accounts and non-trading transactions

14.1. on own accounts

1411

money transfer to own account (from own account) in another resident bank

1412

money transfer from (to) own (own) account (account) in a foreign bank

1413

withdrawal of foreign currency cash from an account in a resident bank

1414

foreign currency cash deposit to replenish an account in a resident bank

1415

purchase by a bank of foreign currency from a client for national currency

1416

sale by a bank of a foreign currency to a client for national currency

1417

purchase (sale) by a bank of a foreign currency from a client (client) for other foreign currency

1418

purchase / sale of other currency values

14.2. payments and (or) money transfers in favor of third parties (state bodies, other organizations or individuals)

1421

gratuitous money transfers, gratuitous financial assistance, membership fees and other payments and (or) money transfers in favor of third parties

1422

deposit of foreign currency cash to replenish a third party account in a resident bank

1423

payments using a payment card (unless the transaction is otherwise classified)

1424

payment of duties, taxes, fines, court decisions and the like

1425

payment of pensions, salaries, travel expenses

1426

remuneration and fees for bank accounts

14.3. other transactions

1431

other payments: related payments (fines, penalties, forfeits, fees), the return of erroneously transferred amounts and other transactions not included in sections 14.1 and 14.2

2. Transactions without the use of bank accounts

21. Purchase of currency values from customers (excluding foreign currency cash)

2101

purchase of checks, bills, other payment documents

2102

purchase of measured bullion from refined gold and other currency values

22. Sale of foreign exchange valuables to customers (excluding foreign currency cash)

2201

sale of checks, bills, other payment documents

2202

sale of measured bullion from refined gold and other currency values

23 Payments and (or) money transfers without opening an account

2301

payment and (or) money transfer in the territory of the Republic of Kazakhstan

2302

payment and (or) money transfer sent outside the Republic of Kazakhstan or received from abroad

  Supplement to the resolution of the
Board of the National Bank of the
Republic of Kazakhstan
dated March 30, 2019 № 40

The 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, recognized as invalid

      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 currency transactions in the Republic of Kazakhstan” (registered in the Register 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, amended, approved by the resolution of the Board of the National Bank of the Republic of Kazakhstan dated April 26, 2013 No. 110 “On amendments to some regulatory legal acts of the Republic of Kazakhstan” (registered in the Register 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 amendments 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 currency transactions in the Republic of Kazakhstan” (registered in the Register of the state registration of regulatory legal acts under No. 10777, published on April 30, 2015 in the information 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 amendments 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 currency transactions in the Republic of Kazakhstan” (registered in the Register of the state registration of regulatory legal acts under No. 13580, published on May 16, 2016 in the legal information system "Adilet").

      5. Resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 22, 2017 No. 250 “On amending 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 currency transactions in the Republic of Kazakhstan” (registered in the Register of the 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).

Назад к документу

On approval of the Rules for currency transactions in the Republic of Kazakhstan (changes for 30 марта 2019) V1900018512

Resolution of the Board of the National Bank of the Republic of Kazakhstan dated March 30, 2019 No. 40. Registered in the Ministry of Justice of the Republic of Kazakhstan on April 15, 2019 No. 18512.

      Unofficial translation

      In accordance with the laws of the Republic of Kazakhstan dated March 30, 1995 “On the National Bank of the Republic of Kazakhstan”, dated March 19, 2010 “On state statistics” and dated July 2, 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 currency transactions in the Republic of Kazakhstan.

      2. To recognize as invalid the regulatory legal acts of the Republic of Kazakhstan, as well as the structural element of the regulatory legal act of the Republic of Kazakhstan according to the list in accordance with the appendix to this resolution.

      3. The Department of the balance of payments and foreign exchange regulation (Kuandykov A.A.) in the manner prescribed by the legislation of the Republic of Kazakhstan to ensure:

      1) together 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 the state registration of this resolution, its sending in the Kazakh and Russian languages ​​to the Republican state enterprise on the basis of the right of economic management “Republican Legal Information Center” for official publication and inclusion in the Reference Control Bank of regulatory 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 the state registration of this resolution, submission of information to the Legal Department on the implementation of measures provided for in subparagraphs 2), 3) of this paragraph and paragraph 4 of this resolution.

      4. Within ten calendar days after the state registration of this resolution, the Directorate for protection of the rights of consumers of financial services and external communications (Terentyev A.L.) to ensure sending of its copy for official publication in periodicals.

      5. Deputy Chairman of the National Bank of the Republic of Kazakhstan O. A. Smolyakov shall be authorized to oversee the implementation of this resolution.

      6. This resolution shall be subject to official publication and shall be enforced from July 1, 2019.

      Chairman of the
      National Bank Ye. Dosayev

      "AGREED"

      Ministry of foreign affairs of the

      Republic of Kazakhstan

      ___________________________

      "___" __________ 20___

      "AGREED"

      Statistics Committee of the

      Ministry of national economy of the

      Republic of Kazakhstan

      ___________________________

      "___" __________ 20___

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

Rules for currency transactions in the Republic of Kazakhstan
Chapter 1. General provisions

      1. The Rules for currency transactions in the Republic of Kazakhstan (hereinafter referred to as the Rules) are developed in accordance with the laws of the Republic of Kazakhstan dated March 30, 1995 “On the National Bank of the Republic of Kazakhstan”, dated March 19, 2010 “On state statistics” and dated July 2, 2018 “On currency regulation and currency control” (hereinafter referred to as the Law on currency regulation and currency control) and determine the procedure for residents and non-residents to conduct currency transactions in the Republic of Kazakhstan.

      The rules include the order of:

      making payments and (or) money transfers on currency transactions;

      purchases and (or) sales of non-cash foreign currency in the domestic foreign exchange market of the Republic of Kazakhstan;

      conducting transactions 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 on currency regulation and currency control.

      The following concepts and abbreviations are also used in the Rules:

      1) BIN - business identification number;

      2) IIN - individual identification number;

      3) internal corporate money transfer - a money transfer carried out by a legal entity with its structural divisions or between structural divisions of one legal entity;

      4) registration certificate - a document of a standard form issued upon registration of a currency agreement before the entry into force of the Rules and which has not expired;

      5) the National Bank - the National Bank of the Republic of Kazakhstan;

      6) certificate of notification - a document of a standard form issued to a currency agreement or account in a foreign bank before the entry into force of the Rules and which has not expired.

Chapter 2. Procedure for making payments and (or) money
transfers on currency transactions
Paragraph 1. Making payments and (or) money transfers on currency transactions

      3. An authorized bank makes a payment and (or) money transfer on a currency transaction if there are 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 referred to as the USA), the equivalent of the amount of payment and (or) money transfer is calculated using the market exchange rate on the day of the transaction.

      The rules for the implementation of export-import currency control in the Republic of Kazakhstan, approved by the National Bank in accordance with subparagraph 3) of paragraph 4 of article 5 of the Law on currency regulation and currency control, provide for the peculiarities of payments and (or) money transfers under cuurrency agreements on export and import, covered by the requirement to obtain an account number.

      4. Payment and (or) money transfer on a currency transaction of a resident from a non-resident's account in a foreign bank in order to fulfill the resident's obligations is carried out in the case of:

      1) transfer of a financial loan received by a resident from a non-resident to the accounts of third parties;

      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 according to the legislation of the state where he is registered;

      3) provision of services to a resident by a non-resident under a contract of delegation.

      5. When making a payment and (or) transferring money under a currency agreement, which is covered by the requirement to obtain an account number, the resident indicates the details of such an agreement and his account number in payment documents. To identify the amounts received, the resident notifies the non-resident of the need to indicate in the payment documents on the money transfer in his favor the details of the currency agreement and his account number.

      When making a payment and (or) money transfer under a currency agreement, which is covered by the requirement to obtain an account number, the authorized bank (its branch) checks the presence of the details of the currency agreement and its account number in the payment document.

      If the currency agreement, on the basis of and (or) pursuant to which, capital flow transactions are carried out (hereinafter referred to as the currency capital flow agreement) or payments and (or) money transfers are made using an account in a foreign bank to which an account number is assigned or a registration certificate or certificate of notification is issued, amendments and (or) additions have been made that require, in accordance with paragraphs 15 and 22 of the Rules for monitoring currency transactions in the Republic of Kazakhstan, approved by the National Bank in accordance with subparagraph 4) of paragraph 4 of Article 5 of the Law on currency regulation and currency control, receipt of a new account number, a payment and (or) money transfer may be made using the existing account number (number of the registration certificate or certificate of notification). In this case, the authorized bank (its branch) notifies the resident in any form of the need to obtain a new account number.

      If the payment document on the payment received to the resident and (or) the money transfer under the currency agreement incorrectly indicates or does not contain the details of such an agreement and (or) its account number, then the crediting is made by an authorized bank on the basis of a written confirmation by the resident of the details of the currency agreement and (or) his account number.

      In the absence of the necessary data in the payment document for accounting of the money received under the currency agreement, the authorized bank (its branch) credits it to the sender’s instruction account, having previously notified the resident in writing about the need to identify the received money. The resident informs the authorized bank (its branch) in writing about the nature of the amount received, indicating the details of the currency agreement and its account number.

      6. If, within one hundred and eighty calendar days, the received money is not identified by the details of the currency agreement or its account number or the resident does not perform other actions to submit the documents and (or) information provided for by the Rules, the authorized bank (its branch) returns such instruction without execution.

      7. An individual, in the cases established by paragraph 4 of Article 7 of the Law on currency regulation and currency control, transfers money on a currency transaction on 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 in the amount not exceeding the equivalent of ten thousand US dollars.

      8. An authorized bank shall inform the National Bank of facts of violations of the currency legislation of the Republic of Kazakhstan made by customers of the authorized bank that became known to it during the calendar month, except for violations of the requirement to repatriate national and (or) foreign currency for export or import, not later than the last day of the next calendar month, in accordance with the card for violation in the form in accordance with Appendix 1 to the Rules.

      9. The information required in accordance with the Rules is submitted by the authorized banks in paper or electronically using the transport system of guaranteed delivery of information with cryptographic means of protection that ensure the confidentiality and authenticity of the transmitted data.

Paragraph 2. Documents required when making payments and (or) money transfers
on currency transactions

      10. When making a payment and (or) money transfer on a currency transaction, a resident or non-resident submits the following documents to the authorized bank:

      1) an identity document with IIN in the cases provided for by the laws of the Republic of Kazakhstan (for an individual);

      2) a document confirming the right of permanent residence in the Republic of Kazakhstan (if any) (for an individual - a foreigner or a stateless person);

      3) a license of the National Bank for banking and other operations (if any);

      4) copies of documents confirming the execution or on the basis of which it is necessary to fulfill obligations under currency agreements on export or import;

      5) a currency agreement or its copy. A currency agreement or its copy, which is subject to the requirement to obtain an account number, is presented with a note on the assignment of an account number (for a currency agreement to which an account number was assigned after the entry into force of the Rules);

      6) registration certificate or certificate of notification - for currency agreements on the movement of capital or accounts in foreign banks, subject to accounting registration, for which, before the entry into force of the Rules, a registration certificate or certificate of notification was received and an account number was not assigned.

      Submission of a currency agreement is not required in the following cases:

      if the money transfer in a currency transaction is carried out between resident-individuals or between non-resident individuals within the Republic of Kazakhstan and is free of charge;

      if the payment and (or) money transfer in a currency transaction is carried out in the amount not exceeding the equivalent of ten thousand US dollars, and the sender or beneficiary of the payment and (or) money transfer is an individual, branch and / or representative office of a foreign legal entity or non-resident legal entity;

      if the payment and (or) money transfer in a currency transaction is carried out in the 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 that such a payment and (or) money transfer is not related to the execution of a currency agreement, which requires the assignment of an account number;

      if a payment and (or) money transfer in a currency transaction is made by an individual to his own bank account (from his own bank account) in a foreign bank.

      Payment and (or) money transfer in a currency transaction carried out by a third-person resident through an authorized bank to fulfill the obligations of the resident and (or) non-resident is allowed subject to the submission of an agreement determining the nature of the mutual obligations between the third-person resident and the person for whom the payment and (or) money transfer is made, if this does not come from the currency agreement, on the basis of which such payment and (or) money transfer is made. If any of the currency agreements is subject to the requirement to obtain an account number, then a copy of the currency agreement with a note on the assignment of an account number, or a copy of the registration certificate, or a copy of the certificate of notification is presented.

      If the payment and (or) money transfer on a currency transaction is carried out by a resident individual to fulfill the obligations of the spouse (spouse) or close relative, then a document, confirming that the sender of the money is the spouse (spouse) or close relative of the individual, is submitted as a currency agreement, for the fulfillment of obligations of which the payment and (or) money transfer is made.

      11. Payment and (or) money transfer on a currency transaction of a resident or non-resident using a payment card issued by an authorized bank is carried out without prior request of documents and (or) information required in accordance with the Rules.

      If a payment and (or) money transfer for such a transaction has been made in the amount equal to fifty thousand US dollars in equivalent or higher, then the resident or non-resident submits information at the request of an authorized bank in accordance with paragraphs 14 and 15 of the Rules.

      If a payment and (or) money transfer is made using a corporate payment card by a resident legal entity or a resident-branch (representative office) of a foreign non-financial organization in the amount equal to fifty thousand US dollars in equivalent or more, then such a resident within thirty working days from the day of such payment and (or) money transfer, submits to the authorized bank a currency agreement or a copy thereof.

Paragraph 3. Information required when making payments and (or)
money transfers on currency transactions

      12. When making a payment and (or) money transfer on a currency transaction that requires the presentation of a currency agreement, and if an individual (money sender or beneficiary of money) does not have an opportunity to present it, the authorized bank makes such payment and (or) money transfer if there is information about the record made or confirmed by an individual:

      1) allowing the authorized bank to submit information about this payment and (or) money transfer to the law enforcement bodies of the Republic of Kazakhstan and (or) the National Bank;

      2) confirming that this payment and (or) money transfer is not related to the execution of a currency agreement, according to which an account number (for residents) is required;

      3) confirming that this payment and (or) money transfer is not related to the financing of terrorist or extremist activities and other complicity with terrorism or extremism.

      13. Payment and (or) money transfer in a currency transaction, which may be aimed at withdrawal of money from the Republic of Kazakhstan and specified in paragraph 2 of Article 21 of the Law on currency regulation and currency control, is carried out if there is information about the submission by the resident who is the sender or the recipient of money, of the permission to an authorized bank to submit information about this payment and (or) money transfer to currency control authorities.

      Such permission is issued in any form. It is allowed to submit one permit in respect of all payments and (or) money transfers on currency transactions within the framework of a currency agreement, on the basis of which currency transactions are made, which may be aimed at the withdrawal of money from the Republic of Kazakhstan.

      14. A resident, when making a payment and (or) money transfer in the amount equal to fifty thousand US dollars equivalent or higher, that is subject to notification in accordance with article 15 of the Law on currency regulation and currency control, provides information about the currency transaction in the form in accordance with Appendix 2 to Rules, including indicating:

      1) the country of registration of the sender of the money and the beneficiary of the payment document, if these data do not coincide with those indicated in the payment document;

      2) a sign of internal corporate money transfer;

      3) the currency transaction code for which payment and (or) money transfer are made;

      4) information about the sender and (or) the recipient of the money under the currency agreement, in case of discrepancy with the money sender and the beneficiary of the payment document;

      5) the country of registration of the sender of the money and the recipient of the money under the currency agreement, in case of discrepancy with the sender of the money and the beneficiary of the payment document;

      6) the details of the currency agreement and the registration number of the currency agreement (if any).

      For the purpose of indicating the currency transaction code and other information provided for in this paragraph, at the request of an authorized bank, a resident legal entity submits constituent documents.

      15. When making a payment and (or) money transfer in the amount equal to fifty thousand US dollars equivalent or higher, to be notified in accordance with article 15 of the Law on currency regulation and currency control, a non-resident submits to the authorized bank the following information about the currency transaction in the form according to Appendix 2 to the Rules:

      1) the country of registration of the sender of the money and the beneficiary of the payment document, if these data do not coincide with those indicated in the payment document;

      2) the currency transaction code for which the payment and (or) money transfer is made;

      3) a sign of internal corporate money transfer.

      16. The information on the payment and (or) money transfer specified in paragraphs 14 and 15 of the Rules is submitted to the authorized bank by the client or indicated by the authorized bank independently on the basis of the 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 transaction code based on the submitted currency agreement and corrects, if necessary, the data specified by the client.

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

      17. Purchase and (or) sale of non-cash foreign currency in the domestic foreign exchange market of the Republic of Kazakhstan through bank accounts in the authorized banks is carried out by residents and non-residents, with the exception of individuals and authorized banks, on the basis of an application for the purchase or sale of non-cash foreign currency.

      The purchase and (or) sale of non-cash foreign currency in the domestic foreign exchange market of the Republic of Kazakhstan through bank accounts in the authorized banks for further internal corporate money transfer is carried out by branches (representative offices) of foreign non-financial organizations (residents and non-residents) on the basis of a document confirming that this money transfer is intra-corporate.

      18. When applying for the purchase of non-cash foreign currency, resident legal entities, with the exception of the authorized banks, indicate the purpose of the purchase of non-cash foreign currency.

      When applying for the purchase or sale of non-cash foreign currency for the national currency through bank accounts in the authorized banks, non-resident legal entities indicate the purpose of the purchase or sale of non-cash foreign currency.

      19. Resident legal entities, with the exception of the authorized banks, purchase non-cash foreign currency for the national currency in one authorized bank in one transaction day for the purposes not associated with fulfillment of obligations in foreign currency in the amount not exceeding one hundred thousand US dollars in equivalent.

      The purposes not related to the fulfillment of obligations in foreign currency, include the transfer of foreign currency to own accounts in foreign banks, gratuitous money transfers in foreign currency, as well as the placement of foreign currency into accounts in the authorized banks.

      20. When filling out an application for the purchase of non-cash foreign currency for the national currency in the amount exceeding the equivalent of one hundred thousand US dollars, the resident legal entity (with the exception of the authorized bank) confirms the purpose and amount of the purchased foreign currency by attaching to the application a copy of the currency agreement, for the performance of obligations on which the non-cash foreign currency is purchased.

      If the requirement to obtain an account number applies to the currency agreement, a copy of the currency agreement is submitted with a note on the assignment of the account number, or a copy of the registration certificate, or a copy of the certificate of notification.

      The authorized organizations purchase non-cash foreign currency for national currency from an authorized bank on the basis of a valid license for the organization of exchange operations with cash foreign currency and a valid supplement (valid annexes) to it.

      21. When executing an application of a resident legal entity (with the exception of the authorized bank) for the purchase of non-cash foreign currency for the national currency in the amount exceeding the equivalent of one hundred thousand US dollars, the authorized bank verifies the purposes of the purchase and the amount of foreign currency specified in the application with the currency agreement, confirming the purpose and amount of the purchase of foreign currency, as well as with available information on purchases of foreign currency for the national currency previously made in accordance with the Rules on the basis of this currency agreement.

      It is not allowed to exceed the total amount of purchases of non-cash foreign currency for the national currency under one currency agreement calculated on the basis of applications from a resident legal entity over the amount of the currency agreement.

      22. It is allowed to use non-cash foreign currency purchased in accordance with paragraphs 19 and 20 of the Rules for other purposes related to the fulfillment of obligations in foreign currency under another currency agreement when a resident legal entity submits an additional application to an authorized bank with the earlier application, according to which non-cash foreign currency was purchased, with a copy of another currency agreement attached, for fulfillment of obligations of which the previously acquired non-cash foreign currency will be used.

      Non-cash foreign currency purchased in accordance with paragraphs 19 and 20 of the Rules is used for the purposes indicated by the resident legal entity in the application, on the basis of which non-cash foreign currency was purchased, or an additional application to the previously executed application.

      23. An authorized bank does not accept for execution an application of a resident legal entity for the purchase of non-cash foreign currency for the national currency drawn up in accordance with paragraphs 19, 20 and 22 of the Rules if:

      the purpose of the purchase and the amount of foreign currency specified in the application are not confirmed by a copy of the currency agreement;

      the amount of purchases of non-cash foreign currency for the national currency under one currency agreement, calculated on the basis of applications from a resident legal entity, exceeds the amount of such a currency agreement;

      the amount of purchases of non-cash foreign currency for the national currency by one legal entity through one authorized bank on one transaction day for purposes not related to the fulfillment of obligations in foreign currency, calculated on the basis of applications from a resident legal entity, exceeds one hundred thousand US dollars in equivalent.

      Chapter 4. Procedure for transactions on a bank account related to the withdrawal, crediting and use of cash foreign currency

      24. Individuals without restriction withdraw (deposit) cash foreign currency from their bank accounts (to their bank accounts) in the authorized banks.

      25. It is allowed for legal entities and branches (representative offices) of foreign organizations to withdraw foreign currency cash from their bank accounts in the authorized bank for the purposes of settlements with individuals in the cases specified in Article 7 of the Law on currency regulation and currency control.

      26. A legal entity or a branch (representative office) of a foreign organization, when withdrawing foreign currency cash from its bank account, for the purpose of a currency transaction to pay the expenses of an individual related to his business trip outside the Republic of Kazakhstan, including hospitality expenses, submits documents to the authorized bank, confirming the purpose of payments made to individuals and containing an indication of the amount of withdrawn foreign currency cash. As such documents, it is allowed to submit an order, an instruction, a decision, and estimate of travel expenses.

      In case of withdrawing foreign currency cash for the purpose of a currency transaction to pay the expenses of an individual related to his business trip outside the Republic of Kazakhstan, including hospitality expenses, using a corporate payment card, these documents are submitted to the authorized bank within thirty working days from the day of such withdrawal.

      27. If foreign currency cash withdrawn for the purpose of a currency transaction to pay an individual’s expenses related to his business trip outside the Republic of Kazakhstan, including hospitality expenses, was not used (in whole or in part) for these purposes, the unused foreign currency cash shall be credited to the bank account of a legal entity or branch (representative office) of a foreign organization in an authorized bank within ten working days from the date of expiration of the period for the secondment of the individual.

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

      28. The authorized bank, in accordance with paragraph 8 of the Rules, informs the National Bank of the fact of crediting foreign currency cash to the bank account of a legal entity or branch (representative office) of a foreign organization, with the exception of crediting foreign currency cash in cases provided for in article 7 of the Law on currency regulation and currency control.

      29. Paragraphs 25, 26, 27 of the Rules do not apply to diplomatic and equivalent missions, consular institutions of foreign states accredited in the Republic of Kazakhstan.

  Appendix 1
to the Rules for currency
transactions in the
Republic of Kazakhstan

The form intended for collection of administrative data
"Violation Card" No. _________
reporting period: ______ month ______ year

      Index: KN1

      Frequency: monthly

      Submitted by: the authorized bank

      Submitted to: the National Bank of the Republic of Kazakhstan

      Deadline for submission: monthly, until the last day of the month following the reporting one.

  Form

Name of the authorized bank __________________________

Line code

Type of information

Information on violation

10

Information on the bank's client:


11

Name (for legal entities or branches (representative offices) of legal entities), full name (for individuals)


12

BIN (for legal entities or branches (representative offices) of legal entities)


13

IIN (for individuals)


14

customer sign:
1 - legal entity, 2 - individual, 3 - branch (representative) of a legal entity


15

place of permanent residence (location)


16

area code


20

Currency transaction information:


21

date


22

the amount


23

currency


30

Information on violation:


31

Type


32

Description of violation


33

currency agreement number (indicated without spaces)


34

currency agreement date (DD / MM / YYYY)


35

account number (if available)


36

other information on the currency agreement (if available)


37

additional information on violation


      Head (Chief Accountant) ___________ _________ _______________________________

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

      Executor _____________ __________________________________________________

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

      phone number __________ "____"_____________ 20 ____

   Supplement
to the form, intended for collection
of administrative data
“Violation Card”

Explanation for filling out the form for collection of administrative data “Violation Card”

Chapter 1. General provisions

      1. This clarification defines the requirements for filling out the form intended for collection of administrative data “Violation Card” (hereinafter - the Form).

      2. The Form was developed in accordance with subparagraph 3) of paragraph 3 of Article 19 of the Law of the Republic of Kazakhstan dated July 2, 2018 “On currency regulation and currency control”.

      Chapter 2. Filling out the Form

      3. Information is provided in the cases referred to in paragraph 8 of the Rules.

      4. The line with code 11 indicates the surname, name, patronymic (if any) of the individual or the name of the legal entity or branch (representative) of the legal entity.

      5. The line with code 16 indicates the first 2 digits of the area code according to the state classifier of the Republic of Kazakhstan RK SC 11-2009 “Classifier of administrative-territorial objects”.

      6. The lines with codes 21, 22, 23 are not filled out for the cases of violation of the deadlines for submission of documents or information.

      7. The line with code 21 indicates the date of the foreign exchange transaction in violation of the currency legislation.

      8. The line with code 22 indicates the amount of the currency transaction conducted in violation of the currency legislation, in thousands of units of the currency of transaction.

      9. The line with code 23 indicates the letter of the currency code for a currency transaction conducted in violation of the currency legislation in accordance with the national classifier of the Republic of Kazakhstan RK NC 07 ISO 4217-2012 “Codes for designation of currencies and funds”.

      10. The line with code 31 indicates the type of violation in text format.

      11. The line with code 32 includes a brief description of the violation in text format.

      12. The lines with codes 34, 35, 36 are filled out in the presence of a currency agreement on a currency transaction conducted in violation of the currency legislation.

  Appendix 2
to the Rules for currency
transactions in the
Republic of Kazakhstan
Form

Currency transaction details

      Authorized bank code __________

      Payment document number _______________ Date _______________

Line code

Type of information

Information

01

Currency transaction code


02

Sign of payment (money transfer) (“1” - internal corporate money transfer; “0” - other payment (money transfer))


10

Information about the sender and beneficiary of the payment and (or) money transfer specified in the payment document


11

Code of the country of the sender's residence


12

Code of the country of the beneficiary’s residence


20

Currency agreement information:


21

Number (name, if any) of the agreement


22

Date of the agreement


23

Agreement account number (if applicable)


24

Other information on the currency agreement (if any)


 
30

Information about the sender of money under the currency agreement (to be filled in case of discrepancy with the sender of money specified in the payment document)


31

Residence sign


32

Surname, name, patronymic (if any) of an individual
Name of the legal entity, its branch (representative office)


33

IIN or BIN (if available)


34

Economy sector code


35

Resident country code


 
40

Information about the recipient of money under the currency agreement (to be filled in case of discrepancy with the beneficiary indicated in the payment document)


41

Residence sign


42

Surname, name, patronymic (if any) of an individual
Name of the legal entity, its branch (representative office)


43

IIN or BIN (if available)


44

Economy sector code


45

Resident country code


  Supplement to the form
"Information on currency
transaction"

Explanation on filling out the form “Information on currency transaction”
Chapter 1. General provisions

      1. This explanation (hereinafter referred to as the Explanation) defines the requirements for filling out the “Information on currency transaction” form (hereinafter referred to as the Form).

      2. The form was developed in accordance with paragraph 2 of Article 15 of the Law of the Republic of Kazakhstan dated July 2, 2018 “On currency regulation and currency control”.

      3. The form is filled out as a supplement to the relevant payment document.

Chapter 2. Filling out the Form

      4. Lines 01, 02, 11, 12 are filled in by resident and non-resident clients. Lines 21, 22, 23, 24, 31, 32, 33, 34, 35, 41, 42, 43, 44, 45 are filled only by residents.

      5. Line 01 is filled in accordance with the table of currency transaction codes, which is a supplement to the Explanation.

      6. Lines 11, 12, 35, 45 indicate the two-digit code of the country of residence in accordance with the national classifier of the Republic of Kazakhstan RK NC 06 ISO 3166-1-2016 “Codes for representing the names of countries and their administrative-territorial units. Part 1. Country codes."

      Country of residence - the country of registration of the legal entity, structural unit of the legal entity or country of permanent residence of the individual (based on citizenship or the right granted in accordance with the legislation of the Republic of Kazakhstan or a foreign state).

      7. Lines 31, 34, 41, 44 are filled in accordance with the Rules for the application of codes of sectors of economy and the purpose of payments 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 application of codes of sectors of economy and the purpose of payments”, registered in the Register of state registration of regulatory legal acts under No. 14365.

  Supplement to the explanation for
filling out the form “Information
on currency transaction”
Table

Codes of currency transactions

Codes of currency transactions

Name of transactions

1. Transactions using bank accounts

11. Foreign trade transactions (goods, work, services), including under commission agreements and the purchase / repayment 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 on the territory of the Republic of Kazakhstan and without their export outside the Republic of Kazakhstan

1114

payments for goods purchased or sold outside the Republic of Kazakhstan and without their import into the territory of the Republic of Kazakhstan

11.2 payments for work and services:

1121

payments for work or services performed or rendered by a non-resident to a resident

1122

payments for work or services performed or rendered by a resident to a non-resident

1123

payments for work or services provided by a resident to a resident

1124

payments for work or services performed or rendered by a non-resident to a non-resident

11.3 electronic money transactions

1131

transactions with electronic money issued by a resident

1132

transactions with electronic money issued by a non-resident

11.4 other payments:

1141

related payments under contracts for the supply of goods, work, services

1142

efund of erroneously transferred amounts, as well as payment for unrepresented goods, unrendered services, unperformed work

1143

other payments under contracts for the supply of goods, performance of work, provision of services

12. Transactions with real estate, other equipment and vehicles (other than buying or selling), non-produced non-financial assets, intellectual property, intangible assets

12.1. acquisition of property rights, including equity participation in housing construction, the fully exclusive right to intellectual property

1211

acquisition of property rights, with the exception of property equivalent to real estate, non-produced non-financial assets (land, its subsoil)

1212

acquisition of property rights, equivalent to real estate

1213

acquisition of a completely exclusive right to intellectual property

1214

acquisition of property rights for other intangible assets

12.2. current lease (including subsoil use right), partial acquisition of exclusive rights

1221

rental of real estate, with the exception of property equivalent to real estate, non-produced non-financial assets (land, its subsoil)

1222

rental of property equivalent to real estate

1223

rental of equipment and vehicles

1224

acquisition of a partially exclusive right to intellectual property

1225

license and other payments for the use of other intangible assets

12.3. financial leasing or lease with subsequent redemption

1231

rental of real estate, with the exception of property equivalent to real estate, with subsequent redemption

1232

financial leasing of property equivalent to real estate

1233

financial leasing of equipment and vehicles

12.4. other payments

1241

other payments: related payments (fines, penalties, forfeits, fees), the return of erroneously transferred amounts and other payments for transactions with real estate, other equipment and vehicles (except for the purchase or sale), non-produced non-financial assets, intellectual property, intangible assets

13. Transactions with financial instruments

13.1. loans, equity instruments, securities, derivative financial instruments

1311

payments on financial instruments: loans (issuance and repayment), equity instruments (formation of authorized capital, purchase, sale), securities (purchase, sale, repayment) and payment of income on them (interest, dividends, distributed profit)

1312

payments on derivative financial instruments and payment of income on them

13.2. under agreements for brokerage services, investment portfolio management (if it is not possible to determine a financial instrument)

1321

transactions under agreements concluded with a broker, a resident management company

1322

transactions under agreements concluded with a broker, management company, investment bank - non-resident

13.3. trust management, trusts

1331

transactions under agreements concluded with a resident trustee

1332

transactions under agreements concluded with a non-resident trustee

13.4. fulfillment of obligations of a joint venture participant (with the exception of transactions included in sections 1, 2 or 3.1)

1341

transactions under agreements providing for the implementation of joint activities on the territory of the Republic of Kazakhstan

1342

transactions under agreements providing for the implementation of joint activities outside the Republic of Kazakhstan

13.5. other payments

1351

other payments: related payments (fines, penalties, forfeits, fees), the return of erroneously transferred amounts and other payments for transactions with financial instruments, electronic money, under agreements for brokerage services, portfolio investment management, trust management, trust, joint activities

14. Payments and (or) money transfers on own accounts and non-trading transactions

14.1. on own accounts

1411

money transfer to own account (from own account) in another resident bank

1412

money transfer from (to) own (own) account (account) in a foreign bank

1413

withdrawal of foreign currency cash from an account in a resident bank

1414

foreign currency cash deposit to replenish an account in a resident bank

1415

purchase by a bank of foreign currency from a client for national currency

1416

sale by a bank of a foreign currency to a client for national currency

1417

purchase (sale) by a bank of a foreign currency from a client (client) for other foreign currency

1418

purchase / sale of other currency values

14.2. payments and (or) money transfers in favor of third parties (state bodies, other organizations or individuals)

1421

gratuitous money transfers, gratuitous financial assistance, membership fees and other payments and (or) money transfers in favor of third parties

1422

deposit of foreign currency cash to replenish a third party account in a resident bank

1423

payments using a payment card (unless the transaction is otherwise classified)

1424

payment of duties, taxes, fines, court decisions and the like

1425

payment of pensions, salaries, travel expenses

1426

remuneration and fees for bank accounts

14.3. other transactions

1431

other payments: related payments (fines, penalties, forfeits, fees), the return of erroneously transferred amounts and other transactions not included in sections 14.1 and 14.2

2. Transactions without the use of bank accounts

21. Purchase of currency values from customers (excluding foreign currency cash)

2101

purchase of checks, bills, other payment documents

2102

purchase of measured bullion from refined gold and other currency values

22. Sale of foreign exchange valuables to customers (excluding foreign currency cash)

2201

sale of checks, bills, other payment documents

2202

sale of measured bullion from refined gold and other currency values

23 Payments and (or) money transfers without opening an account

2301

payment and (or) money transfer in the territory of the Republic of Kazakhstan

2302

payment and (or) money transfer sent outside the Republic of Kazakhstan or received from abroad

  Supplement to the resolution of the
Board of the National Bank of the
Republic of Kazakhstan
dated March 30, 2019 № 40

The 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, recognized as invalid

      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 currency transactions in the Republic of Kazakhstan” (registered in the Register 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, amended, approved by the resolution of the Board of the National Bank of the Republic of Kazakhstan dated April 26, 2013 No. 110 “On amendments to some regulatory legal acts of the Republic of Kazakhstan” (registered in the Register 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 amendments 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 currency transactions in the Republic of Kazakhstan” (registered in the Register of the state registration of regulatory legal acts under No. 10777, published on April 30, 2015 in the information 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 amendments 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 currency transactions in the Republic of Kazakhstan” (registered in the Register of the state registration of regulatory legal acts under No. 13580, published on May 16, 2016 in the legal information system "Adilet").

      5. Resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 22, 2017 No. 250 “On amending 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 currency transactions in the Republic of Kazakhstan” (registered in the Register of the 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).