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

Article 75. Entering information on individuals, legal entities, structural unit of a legal entity into the state database of taxpayers

1. Unless otherwise provided for by paragraph 12 of Article 76 of this Code, information is entered into the state database of taxpayers by a tax authority after the assignment of an identification number to an individual, a legal entity, structural unit of a legal entity on the basis of information from national registers of identification numbers.

2. Tax authorities shall enter information into the state database of taxpayers on:

1) an individual, including a foreigner or a stateless person, - at the place of residence or stay;

2) a resident legal entity and its structural unit, a structural unit of a non-resident legal entity, 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, - at its location;

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,- at the location of the permanent establishment;

4) a non-resident legal entity that is a tax agent in accordance with paragraph 8 of Article 650 of this Code or calculates income tax in accordance with paragraph 11 of Article 650 of this Code, acquiring (selling) shares, participation interests specified in subparagraphs 3), 4) and 5) paragraph 1 of Article 650 of this Code - at the location of the legal entity that is a subsoil user specified in subparagraphs 3), 4) and 5) of paragraph 1 of Article 650 of this Code. The provisions of this subparagraph shall not apply if a non-resident legal entity that is a tax agent in accordance with paragraph 8 of Article 650 of this Code or calculates income tax in accordance with paragraph 11 of Article 650 of this Code, carries out operations in the Republic of Kazakhstan through a permanent establishment registered with the tax authorities as a taxpayer.

If such a non-resident legal entity acquires (sells) securities, participation interests in a legal entity, 50 percent or more of the value of assets of which is the property of two or more persons who are subsoil users, then information about the non-resident shall be entered in the state database of taxpayers by the tax authority at the authorized body’s location;

5) a non-resident legal entity acquiring securities, participation interests, in case of non-fulfillment of the conditions established by subparagraph 8) of paragraph 9 of Article 645, subparagraph 7) of Article 654 of this Code - at the location of the legal entity whose securities or participation shares are acquired;

6) a non-resident legal entity that is a tax agent in accordance with paragraph 8 of Article 650 of this Code or calculates income tax in accordance with paragraph 11 of Article 650 of this Code, acquiring (selling) property, with the exception of the property specified in subparagraph 4) of this paragraph, in the Republic of Kazakhstan - at the location of the property. The provisions of this subparagraph shall not apply if a non-resident legal entity that is a tax agent in accordance with paragraph 8 of Article 650 of this Code or calculates income tax in accordance with paragraph 11 of Article 650 of this Code carries out operations in the Republic of Kazakhstan through a permanent establishment registered with the tax authorities as a taxpayer;

7) diplomatic mission and equivalent representative office of a foreign country accredited in the Republic of Kazakhstan - at the location of the diplomatic mission and equivalent representative office;

8) a non-resident legal entity operating through a dependent agent, which is considered as a permanent establishment of a non-resident in accordance with paragraph 3 of Article 220 of this Code - at the location (residence, place of stay) of the dependent agent;

9) a non-resident legal entity operating through an insurance company or an insurance broker, which are considered as a permanent establishment of a non-resident in accordance with paragraph 1 of Article 220 of this Code - at the location of the insurance company or insurance broker;

10) a non-resident legal entity operating under a joint activity agreement, which is considered as a permanent establishment of a non-resident in accordance with paragraph 1 of Article 220 of this Code - at the location (residence, place of stay) of the resident party to the joint activity agreement;

11) a non-resident legal entity opening current accounts in second-tier resident banks - at the location of such a resident bank.

3. Information is entered into the state database of taxpayers by tax authorities within three business days from the day it is received from national registers of identification numbers.

Information on the legal entity specified in subparagraphs 3), 4) and 5) of paragraph 1 of Article 650 of this Code that is a subsoil user is entered into the state database of taxpayers by a tax authority at the place of its location within three business days from the receipt of information from the authorized body on the acquisition by a non-resident of shares, participatory interests specified in subparagraphs 3), 4) and 5) of paragraph 1 of Article 650 of this Code.

Footnote. Article 75 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2021).