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

Article 74. General Provisions

1. The authorized body keeps record of taxpayers by forming a state database of taxpayers.

2. The state database of taxpayers is an information system designed for recording taxpayers.

3. The formation of the state database of taxpayers includes:

1) the registration of an individual, a legal entity, structural unit of a legal entity as a taxpayer with tax authorities;

2) in the registration of the taxpayer:

as an individual entrepreneur and a person engaged in private practice;

on value added tax;

as a taxpayer carrying out certain types of activities.

4. Registration of an individual, a legal entity, structural units of a legal entity as a taxpayer includes:

1) entering information on these persons into the state database of taxpayers;

2) alteration and (or) addition of registration data to the state database of taxpayers;

3) removal of information on a taxpayer from the state database of taxpayers.

5. Registration of a taxpayer includes the registration of a taxpayer as specified in subparagraph 2) of paragraph 3 of this article, alterations and (or) additions to the registration data of a taxpayer, deregistration of a taxpayer.

6. The registration data of a taxpayer are information on a taxpayer submitted to or filed with tax authorities:

1) by authorized state bodies;

2) by second-tier banks or organizations carrying out certain types of banking operations in accordance with subparagraphs 1) and 7) of Article 24 of this Code;

3) by a taxpayer.

7. For the purposes of this Code, it is recognized that:

1) the place of residence of an individual is the place of registration of a citizen in accordance with the legislation of the Republic of Kazakhstan in the field of population migration;

2) the place of residence of a citizen of the Republic of Kazakhstan residing outside the Republic of Kazakhstan and having no place of registration in the Republic of Kazakhstan is the place of the last registration of a citizen in the Republic of Kazakhstan in accordance with the legislation of the Republic of Kazakhstan in the field of population migration;

3) the location of an individual entrepreneur and private practice owner is the principal place of business of an individual entrepreneur and a private practice owner that was stated at the time of registration as an individual entrepreneur and a private practice owner with a tax authority;

4) the location of a resident legal entity, its structural unit, structural unit of a non-resident legal entity is the location of its permanent body entered into the National Register of Business Identification Numbers;

5) the location of a non-resident legal entity that carries out activity through a permanent establishment without setting up a branch or a representative office is the place of its economic activity in the Republic of Kazakhstan declared at the time of registration as a taxpayer with a tax authority;

6) the location of a legal entity set up in accordance with the legislation of a foreign country, the place of effective management of which is in the Republic of Kazakhstan, is that of the actual management body in the Republic of Kazakhstan determined by a meeting of the board of directors or a similar management body stated at the time of registration as a taxpayer with a tax authority and specified in the relevant minutes of the management body;

7) place of stay of a foreign national or stateless person - a place of temporary stay of a foreign national or stateless person, determined in accordance with the legislation of the Republic of Kazakhstan in the population migration.

At the same time,the place of stay of a foreigner or a stateless person not residing in the Republic of Kazakhstan, for whom a tax obligation arises in accordance with Article 658 of this Code, shall be the place of residence of a person paying such a foreigner or a stateless person income from sources in the Republic Kazakhstan.

Footnote. Article 74 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2021).

Clause 1. Registration as a taxpayer