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

Article 84.VAT registration certificate

1. A VAT registration certificate ascertains the fact of a taxpayer’s VAT registration, it shall beperpetual and issued in the form of an electronic document certified by electronic digital signature of a tax authority’s official. The form of the certificate shall be established by the authorized agency.

2. A VAT registration certificate contains the following mandatory details:

1) thename and (or) last name, first name, patronymic (if it is indicated in an identity document) of a taxpayer;

2) identification number;

3) the date of VAT registration of a taxpayer;

4) the name of the tax authority that issued the certificate.

3. If a taxpayer is deregistered for VAT, the VAT registration certificate is deemed invalid.

4. A tax authority shall replace aVAT registration certificate within three business days in case of the change of the last name, first name, patronymic (if it is indicated in an identity document) or the name of aVAT payer - on the basis of information from national registers of identification numbers on the change of the last name, first name, patronymic (if it is indicated in an identity document) or the name of the taxpayer.

Footnote. Article 84 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 No. 241-VI (shall be enforced upon expiry of ten calendar days after its first official publication).



Article 85. Deregistration for VAT

1. To deregister for VAT, a VAT payer may submit a tax application for VAT registration toatax authority at his/her/its location provided all of the following requirements are met:

1) if the amount of taxable turnover for a calendar year preceding the year of submission of the tax application did not exceed the minimum sales turnover set forth in paragraph 4 of Article 82 of this Code;

2) if the amount of taxable turnover from the beginning of a current calendar year in which such a tax application was submitted did not exceed the minimum sales turnover set forth in Article 82 of this Code.

The provision of this paragraph does not apply to taxpayers in respect of whom the bankruptcy procedure was applied.

To deregister for value added tax in connection with transition to a special retail tax regime, the VAT payer, shall, no later than five working days before the start of applying such a special tax regime, file a tax application specified in this paragraph, without observing the conditions, established by part one of this paragraph.

2. A VAT liquidation declaration shall be attached to the tax application specified in part one of paragraph 1 of this article.

3. Unless otherwise provided for by this paragraph, tax authorities are obliged to deregister a taxpayer for VAT within five business days from the submission of a tax application by the taxpayer, provided that the requirement set forth in paragraph 2 of this article is met. The date of deregistration for VAT is that of submitting a tax application to a tax authority by such a taxpayer.

Tax authorities refuse to deregister a taxpayer for VAT within five business days from the taxpayer’s submission of atax application if:

1) the amount of the taxable turnover of the taxpayer for a calendar year preceding the year of submission of the tax application exceeded the minimum sales turnover set forth in paragraph 4 of Article 82 of this Code;

2) the amount of the taxable turnover of the taxpayer for the period from January 1 of a current calendar year in which such a tax application was submitted exceeded the minimum sales turnover set forth in paragraph 4 of Article 82 of this Code.

The tax authorities are obliged to deregister for value added tax the taxpayer specified in part three of this paragraph from the date the special retail tax regime begins to apply.

The decision to refuse deregistration for value added tax, indicating the reason for such refusal in the form established by the authorized body, shall be handed over to the taxpayer personally against signature or in another way confirming the fact of dispatching.

A decision to refuse deregistration for VAT with the indication of a reason for such a refusal in the form established by the authorized body shall be delivered to a taxpayer by hand against signature or in any other way confirming the fact of dispatch.

4. A taxpayer may be deregistered for VAT pursuant to the decision of a tax authority in the form established by the authorized body without being notified, in cases of:

1) a VAT payer’s failure to file reporting on VAT or gambling business six months after the deadline set for its filing established by this Code;

2) a taxpayer’s failure to meet the requirement set forth in part one of paragraph 5 of Article 70 of this Code if such a taxpayer has no open bank accounts as of the deadline for submitting a written explanation specified in part one of paragraph 5 of Article 70 of this Code;

3) a taxpayer’s failure to meet the requirement set forth in part one of paragraph 6 of Article 70 of this Code;

4) invalidation of the registration of an individual entrepreneur or legal entity pursuant to a final and binding court judgment;

5) invalidation of the reregistration of a legal entity pursuant to a final and binding court judgment;

6) if the chief executive office or sole founder (participant) of a legal entity, or an individual entrepreneur, a professional with a private practice being:

an incompetent or partially incompetent and (or) missing person;

dead (declared dead) upon expiration of six months from the death (declaration of dead);

an individual with an outstanding or unexpunged conviction under Articles 192-1, 216 and 222 of the Penal Code of the Republic of Kazakhstan as of July 16, 1997;

an individual with an outstanding or unexpunged conviction under Articles 216, 238 and 245 of the Penal Code of the Republic of Kazakhstan as of July 3, 2014;

a wanted individual;

an individual who is a foreigner or a stateless person whose purpose of stay is not connected with the performance of labor activity in the Republic of Kazakhstan or whose authorized period of stay in the territory of the Republic of Kazakhstan expired;

a dormant individual entrepreneur or legal entity;

the chief executive officer or sole founder (participant) of a dormant legal entity;

7) recognition of a taxpayer as inactive in accordance with the procedure set forth in Article 91 of this Code.

5. Atax authority at the location of a taxpayer makes a decision to deregister him/her/it for VAT within five business days:

1) from the establishment of events specified in subparagraphs 1), 6) and 7) of paragraph 4 of this article, unless otherwise provided for by this subparagraph.

The decision to deregister for value added tax in the cases specified in paragraphs eight and nine of subparagraph 6) of paragraph 4 of this article shall be made by the tax authority no later than three working days from the date of registration for VAT;

2) from the deadline set forth in part one of paragraph 5 of Article 70 of this Code, in the case provided for by subparagraph 2) of paragraph 4 of this article;

3) from the deadline set forth in part one of paragraph 6 of Article 70 of this Code, in the case provided for by subparagraph 3) of paragraph 4 of this article;

4) from the day the tax authority receives a final and binding court judgment on invalidation of the registration of an individual entrepreneur or a legal entity;

5) from the day the tax authority receives a final and binding court judgment on invalidation of the reregistration of a legal entity.

6. AVAT payer is deemed deregistered as a VAT payer by the decision of a tax authority:

1) from the date of this decision - for persons specified in subparagraphs 1), 2), 3) and 7) of paragraph 4 of this article;

2) from the date of VAT registration - for persons specified in subparagraph 4) of paragraph 4 of this article;

3) from the date of reregistration with a registration authority maintaining the National Register of Business Identification Numbers that was declared invalid by a final and binding court judgment - for the person specified in subparagraph 5) of paragraph 4 of this article;

4) from the date of emergence of events specified in subparagraph 6) of paragraph 4 of this article, unless otherwise provided for by this subparagraph.

In the cases specified in the eighth and ninth paragraphs of subparagraph 6) of paragraph 4 of this article, a VAT payer shall be deemed deregistered as a VAT payer by the tax authority’s decision from the date of registration for VAT.

7. Deregistration for VAT is made:

1) in case of termination of activity of a person who is a VAT payer, unless otherwise provided for by this paragraph, from the date of submitting a tax application for a tax audit or that for termination of activity specified in Articles 58, 60, 65 and 66 of this Code;

2) in cases of reorganization of legal entities through merger, incorporation - from the date of filing liquidation tax returns and submitting a certificate of transfer;

3) in case of reorganization of a legal entity through separation - from the date of submitting a tax application for a tax audit specified in Article 64 of this Code;

4) in case of the death of an individual registered as an individual entrepreneur, a professional with a private practice and a VAT payer - from the date of removal from the state database of taxpayers in accordance with the procedure set forth in Paragraph 1 of Article 78 of this Code.

8. In the event of liquidation of aVAT payer due to bankruptcy, his/her/its deregistration for VAT shall be effected from the date of removal from the National Register of Business Identification Numbers or deregistration as an individual entrepreneur.

9. Information on a VAT payer’s deregistration for VAT by the decision of a tax authority is placed on the website of the authorized body within one business day following the day of the decision to deregister for VAT.

Footnote. Article 85 as amended by the Law of the Republic of Kazakhstan dated 24.05.2018 No. 156-VI (shall be enforced from 01.01.2018); No. 290-VІ dated December 27, 2019 (shall be enforced upon expiry of ten calendar days after the day of its first official publication); dated 10.12.2020 No. 382-VI (effective from 01.01.2021); dated 21.12.2022 No. 165-VII (shall be enforced from 01.01.2023).

Clause 4. Registration as an electronic taxpayer

Footnote. Paragraph 4 of Chapter 9 was valid until 01.01.2020 in accordance with Law of the Republic of Kazakhstan No. 121-VI dated 25.12.2017 .
Clause 5. Registration of a taxpayer carrying out certain types of activities