On taxes and other obligatory payments to the budget (Tax Code)

Article 77. Update of registration data in the state database of taxpayers

1. Tax authorities shall update registration data submitted at the registration as a taxpayer of:

1) an individual - on the basis of information from the National Register of Individual Identification Numbers;

2) a resident legal entity and its structural unit, a structural unit of a non-resident legal entity - on the basis of information from the National Register of Business Identification Numbers or a tax application for registering as a legal entity established in accordance with the legislation of a foreign state, the place of effective management (the location of the actual management body) of which is in the Republic of Kazakhstan;

3) a non-resident legal entity operating in the Republic of Kazakhstan through a permanent establishment without setting up a branch or a representative office - on the basis of a tax application for registration;

4) a non-resident legal entity that is a tax agent in accordance with paragraph 8 of Article 650 of this Code, when the location of a person with the right to subsoil use in the Republic of Kazakhstan specified in subparagraphs 3), 4) and 5) of paragraph 1 of Article 650 of this Code changes - on the basis of this non-resident’s tax application for registration as a taxpayer or information from authorized state and local executive bodies exercising state regulation within the competence in subsoil use area in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use, on the acquisition by a legal entity - by a non-resident of shares, participatory interests specified in subparagraphs 3), 4) and 5) of paragraph 1 of Article 650 of this Code;

5) a non-resident legal entity specified in subparagraph 5) of paragraph 2 of Article 75, when the resident legal entity relocates - on the basis of information from the National Register of Business Identification Numbers about such a resident;

6) diplomatic mission and equivalent representative office of a foreign state, a consular establishment of a foreign state accredited in the Republic of Kazakhstan - on the basis of a tax application for registration;

7) a non-resident legal entity operating through a dependent agent, which is considered to be a permanent establishment of a non-resident legal entity in accordance with paragraph 3 of Article 220 of this Code - on the basis of a tax application submitted to the tax authority by a dependent agent;

8) a non-resident legal entity that has a current account with a resident bank - on the basis of a notification from the bank.

2. Information on a senior officer with regard to his/her settlements with the budget, the phone number, e-mail address of a legal entity, its structural unit is updated on the basis of a tax application for registration.

3. Information on bank accounts of taxpayers is updated on the basis of information provided by banks or organizations carrying out certain types of banking operations submitted in accordance with the procedure and within the time limits established by Article 24 of this Code.

4. A tax application for altering the registration data of a taxpayer shall be submitted to a tax authority at the location of the taxpayer (tax agent) within ten business days from the occurrence of changes.

5. Tax authorities shall update the registration data of a taxpayer within three business days from the day of obtaining information from the national registers of identification numbers, authorized state bodies, banks or organizations carrying out certain types of banking operations, a tax application for registration.

Footnote. Article 77 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2021).