To determine the value of digital assets, the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (SRC MF RK) uses information posted on the CoinMarketCup Internet resource.
The value of digital assets is determined by the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan on a daily basis on the business day on which CoinMarketCup holds trades in digital assets.
The value of digital assets for the purposes of determining a person’s income from digital mining activities, digital mining pool and digital asset exchange is determined as of the date of receipt of digital assets.
Digital assets that have a fixed value in foreign currency shall be converted into the national currency of the Republic of Kazakhstan using the exchange rate determined by the National Bank of the Republic of Kazakhstan as of the date of receipt of digital assets.
KDG MF RK in the manner prescribed by the Law of the Republic of Kazakhstan “On Public Procurement” concludes a contract on public procurement of services to provide access to information service for tax administration with an individual or legal entity that has an Internet resource for publishing information on the value of digital assets.
The list of types of digital assets, for which the value is subject to publication, is supplemented by the CGD of the MF RK on the basis of a request of a digital mining pool.
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