Spectroscopic observations at the Russian 6-m telescope are used to study the two polar ring galaxies (PRGs) from the catalogue by Moiseev et al.: SPRC-7 and SPRC-260. We have analyzed the kinematics of the stellar component of the central galaxies as well as the ionized gas kinematics in the external ring structures. The disc-halo decomposition of rotation curves in two perpendicular directions are considered. The observed 2D velocity fields are compared with the model predictions for different dark halo shapes. Based on these data, we constrain that for potential of DM halo semiaxis ratios is $s=0.8$, $q=1$ for SPRC-7 and $s=0.95$, $q=1.1$ for SPRC-260. Using 3D hydrodynamic simulations we also study the dynamics and evolution of the polar component in the potential of the galactic disc and dark halo for these two galaxies. We show that the polar component is dynamically quasi-stable on the scale of $sim10$ dynamical times (about a few Gyr). This is demonstrate the possibility for the growth of a spiral structure, which then steadily transforms to a lopsided gaseous system in the polar pane.