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

Article 88. Registration as a taxpayer carrying out certain types of activities

1. Taxpayers are subject to registration as a taxpayer carrying out certain types of activities if they carry out such activities as:

1)production of gasoline (except for aviation), diesel fuel, gasohol, benzanol, nefras, light hydrocarbons mixture, ecological fuel;

2) wholesale and (or) retail sale of gasoline (except for aviation), diesel fuel, gasohol, benzanol, nefras, light hydrocarbons mixture, ecological fuel;

3) production of ethyl alcohol and (or) alcohol products;

4) wholesale and (or) retail sale of alcohol products;

5) production and (or) wholesale sale of tobacco products;

6) gambling business;

7) was valid until 01.01.2020 in accordance with Law of the Republic of Kazakhstan No. 121-VI dated 25.12.2017;




8) production, assembly (pre-assembly) of excisable goods provided for by subparagraph 6) of part one of Article 462 of this Code;

9) was valid until 01.01.2020 in accordance with Law of the Republic of Kazakhstan No. 121-VI dated 25.12.2017;




10) e-commerce.

2. The registration as a taxpayer carrying out certain types of activities shall be performed by tax authorities at the location of taxable and (or) tax-related items used in the performance of certain types of activities specified in paragraph 1 of this article.

3. The registration as a taxpayer carrying out certain types of activities subject to licensing is performed for a time period not exceeding that of license validity, given an appropriate license.

4. Unless otherwise provided for by this paragraph, the registration as a taxpayer carrying out certain types of activities subject to licensing for types of activity specified in subparagraphs 3), 4) and 5) (except for the wholesale of tobacco products) of paragraph 1 of this article is performed given an appropriate license based on the data from the state electronic register of permits and notifications.

The registration as a taxpayer carrying out certain types of activities specified in subparagraphs 1), 2), 5) (except for the production of tobacco products), 6) - 10) of paragraph 1 of this article is performed on the basis of a notification of commencement or termination of the activity as a taxpayer carrying out certain types of activities in accordance with the procedure established by the Law of the Republic of Kazakhstan “On Permits and Notifications”.

5. The notification specified in part two of paragraph 4 of this article is submitted to a tax authority within three business days prior to the commencement of a certain activity. Copies of the following documents shall be attached to the notification:

those confirming the right to own or lease an oil producer’s production facility - when carrying out the activity specified in subparagraph 1) of paragraph 1 of this article;

when pursuing activities specified in subparagraph 2) of paragraph 1 of this article – those confirming the ownership or lease right of the petroleum products base (tank), a filling station or an agency contract with the filling station owner, according to which the filling station owner (authorized person) under the agency contract carries out the retail sales of gasoline (except for aviation gasoline), diesel fuel, gasohol and (or) benzanol on behalf and on commission of the applicant (authorizer), or an oil refining agreement of an oil supplier with oil petroleum products manufacturer;

those confirming the right to own or lease a storage facility for the wholesale of tobacco products - when carrying out the activity specified in subparagraph 5) of paragraph 1 of this article.

The period of validity of agreements must be at least one year, except for an agency agreement and an oil processing agreement of an oil supplier with an oil producer.

In case of failure to submit original agreements for verification, copies of agreements must be notarized.

6. A tax authority shall register a taxpayer as a taxpayer carrying out certain types of activities within three business days:

1) from the date of a notification;

2) from the date of receipt of information on types of activities subject to licensing from the state electronic register of permits and notifications.

7. If a taxpayer has several gambling establishments (fixed places), each gambling establishment (fixed place) is registered separately.

A fixed place is a site of entrepreneurial activity on providing services using slot machines without winnings, personal computers for games, game tracks, go-karts, billiard tables.

8. The use and presence of taxable and (or) tax-related items not registered with tax authorities is not allowed in the premises of a gambling establishment (fixed place).

9. If a taxpayer has several taxable and (or) tax-related items used for carrying out the types of activity specified in subparagraphs 1) - 5) of paragraph 1 of this article, each taxable and (or) tax-related item is registered separately.

10. For the purposes of subparagraphs 1) - 5) of paragraph 1 of this article, tax-related items shall be understood to mean an oil producer’s production facility, an oil depot, a tank, a filling station, volumes of oil and (or) gas condensate and the yield of petroleum products specified in an oil and (or) gas condensate processing agreement or an annex (specifications) to an agreement with an oil producer (for oil suppliers), fixed and (or) storage facilities used for carrying out activities specified in subparagraphs 1) - 5) of paragraph 1 of this article.

Footnote. Article 88 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (enforcement, Article 2); dated 11.07.2022 No. 135-VII (shall be enforced from 01.01.2022).