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

Article 75-1. Taxpayer's passport

1. The taxpayer's passport is placed by taxpayers operating in the field of public catering and trade, in the places of direct location of cash registers and public places available for informing the population.

2. The taxpayer's passport contains the following information:

1) identification number;

2) the name of the individual entrepreneur, legal entity;

3) last name, first name, patronymic (if it is indicated in the identity document) of an individual entrepreneur, head of a legal entity;

4) the status of a taxpayer - active, inactive, suspended the submission of tax reporting;

5) the date of registration, the date of deregistration;

6) the registration number of the cash register with the tax authority, the place of use of the cash register;

7) the presence or absence of a license for the storage and retail sale of alcoholic products, with the exception of activities for the storage and retail sale of alcoholic products in the territory of its production.

3. Information of the taxpayer's passport is formed by the tax authority once a month no later than the 15th day of the second month following the reporting month and is subject to publication on the website of the authorized body.

Footnote. Chapter 9 is supplemented by Article 75-1, in accordance with the Law of the Republic of Kazakhstan dated 20.12.2021 No. 85-VII (shall be enforced from 01.03.2022).



Article 76. Features of the registration of a non-resident as a taxpayer

1. To register as a taxpayer subject to the provisions of Article 220 of this Code, a non-resident legal entity that carries out activity through a permanent establishment without opening a branch or a representative office shall, within thirty calendar days from the date of commencement of activity in the Republic of Kazakhstan through a permanent establishment, submit a tax application for registration to a tax authority body at the location of a permanent establishment, and attach notarized copies of:

1) constituent documents;

2) documents confirming state registration in the country of incorporation of a non-resident, indicating the state registration number (or its equivalent);

3) documents confirming tax registration in the country of incorporation of a non-resident, indicating the tax registration number (or its equivalent) given of such a document;

4) containing information about the beneficiary owner.

2. 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, is obliged, within thirty calendar days from the day of a resolution to recognize the Republic of Kazakhstan as the place of effective management (the location of the actual management body), to submit a tax application toa tax authority at the place of its location for registration as a taxpayer and attach notarized copies of:

1) constituent documents;

2) document confirming state registration in the country of incorporation of a non-resident, indicating the state registration number (or its equivalent);

3) documents confirming tax registration, if any, in the country of incorporation or the country of residence of a non-resident, indicating the tax registration number (or its equivalent) given such a document;

4) minutes of a meeting of board of directors or similar management body;

5) containing information about the beneficiary owner.

3. In case 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, submits a tax application for registration at the location and presence of a permanent establishment in Kazakhstan without setting up a branch (representative office), such a permanent establishment is obliged to transfer its rights and obligations to this legal entity in accordance with the procedure set forth in Article 63 of this Code.

If a legal entity resolves to transfer the place of effective management (the location of the actual management body) to the Republic of Kazakhstan and given the presence in Kazakhstan of a branch (representative office) registered as a permanent establishment, the registration data of such a branch (representative office) shall be altered in accordance with the procedure set forth in Article 77 of this Code.

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) property in the Republic of Kazakhstan, before acquiring (selling) property, for registration as a taxpayer must submit to the tax authority at the property location a tax application for registration with notarized copies of the following documents:

1) constituent documents of a non-resident legal entity;

2) adocument confirming state registration in the country of incorporation of a non-resident, indicating the state registration number (or its equivalent) of a non-resident legal entity;

3) confirming tax registration in the country of incorporation of a non-resident, indicating the tax registration number (or its equivalent), if such a document is available.

5. An insurance organization (insurance broker) or a dependent agent, whose activity in accordance with paragraphs 1 and 3 of Article 220 of this Code is considered as a permanent establishment of a non-resident, in order to register such a non-resident as a taxpayer, must, within thirty calendar days from the date of commencement of the activity determined in accordance with paragraph 10 of Article 220 of this Code, submit to the tax authority at the location a tax application for registration with the attachment of notarized copies of the following documents:

1) a contract (agreement, deed or other document), if any, to authorize the conduct of entrepreneurial activity on behalf of a non-resident, the signing of contracts or for other purposes;

2) constituent documents of a non-resident legal entity, of which it is a permanent establishment;

3) a document confirming state registration in the country of incorporation of a non-resident, which permanent establishment he/she is, indicating the state registration number (or its equivalent) of a non-resident legal entity;

4) a document confirming tax registration in the country of incorporation of a non-resident, of which he is a permanent establishment, indicating the tax registration number (or its equivalent) if the non-resident has it;

5) a document containing information about the beneficiary owner.

6. A non-resident legal entity that is a party to an agreement on joint activities concluded with a resident, the activity of which leads to the formation of a permanent establishment, is obliged in order to register as a taxpayer within thirty calendar days from the date of commencement of the activity, determined in accordance with paragraph 10 of Article 220 of this Code, submit to the tax authority at the location (residence, stay) of a resident - a party to a joint activity agreement a tax application for registration with notarized copies of the following documents:

1) a joint activity agreement;

2) constituent documents of a non-resident legal entity;

3) a document confirming state registration in the country of incorporation of a non-resident, indicating the state registration number (or its equivalent);

4) a document confirming tax registration in the country of incorporation of a non-resident, indicating the tax registration number (or its equivalent), if any;

5) a document containing information about the beneficial owner.

7. A non-resident legal entity opening current accounts with resident banks must register as a taxpayer prior to opening an account. To register as a taxpayer, such a non-resident shall submit to the tax authority at the location of the bank a tax application for registration with notarized copies of the documents specified in paragraph 2 of this article.

8. Excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2021).

9. Excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2021).

10. Excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2021).

11. Excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2021).

12. A non-resident legal entity specified in subparagraph 4) of paragraph 2 of Article 75 of this Code is subject to registration as a taxpayer on the basis of information from authorized state and local executive bodies that exercise state regulation within the competence in subsoil use in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use, on acquisition by a non-resident legal entity of shares, participation interests specified in subparagraphs 3), 4) and 5) of paragraph 1 of Article 650 of this Code, or a tax application for registration submitted by such a non-resident, with attachment of notarized copies of the documents established by paragraph 4 of this article.

13. A non-resident legal entity specified in subparagraph 5) of paragraph 2 of Article 75 of this Code, for registration as a taxpayer, must submit to the tax authority at the location of the legal entity-issuer or resident legal entity specified in subparagraph 8) of paragraph 9 of Article 645 of this Code, a tax application for registration with attachment of notarized copies of the documents established by paragraph 4 of this article.

14. A diplomatic mission and equivalent representative office of a foreign state, a consular office of a foreign state accredited in the Republic of Kazakhstan, shall be registered as a taxpayer. To register as a taxpayer, such a representative office or institution shall submit a tax application to a tax authority at its location for registration along with a notarized copy of the document confirming accreditation in the Republic of Kazakhstan.

15. In order to create an identification number and a registration certificate for the persons specified in Paragraphs 1-14 of this Article, a tax authority sends an electronic notice to the registering authority within one working day from the day of receipt of a tax application for registration or information from authorized state agencies.

16. An electronic notice for assignment of an identification number to non-residents specified in Paragraphs 1-14 of this Article shall be sent by the registering authority to tax authorities no later than one working day from the date of receipt of the electronic notice of tax authorities.

17. A tax authority registers non-residents specified in paragraphs 1-14 of this article as taxpayers with concurrent issuance of a registration certificate in the form approved by the authorized body within the time limit set forth in paragraph 3 of Article 75 of this Code.

18. The registration certificate of a non-resident legal entity specified in subparagraph 4) of paragraph 2 of Article 75 of this Code, acquiring securities, participation shares related to subsoil use in the Republic of Kazakhstan, shall be stored with the tax authority at the location of the resident or consortium that holds the right to subsoil use in the Republic of Kazakhstan, specified in subparagraphs 2) - 4) of paragraph 1 of Article 650 of this Code, until it is required by a non-resident legal entity.

19. In case of receiving information from an authorized state agency, a tax application for registration of non-residents specified in Paragraphs 1-14 of this Article, having identification numbers, a tax authority shall not send an electronic notice to create an identification number and registration certificate to the registering authority. In this case, the registration of persons specified in Subparagraph 8) of Paragraph 2 of Article 75 of this Code shall be carried out at the location of their dependent agents.

Footnote. Article 76 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 No. 241-VI (shall be enforced from 01.07.2019); dated 10.12.2020 No. 382-VI (effective from 01.01.2021).