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

Article 777. Basic concepts used in this section

1. Basic concepts used in this section:

1) Internet platform - an information system posted on the Internet for organizing electronic trade in goods;

2) merchant ID is a unique set of characters identifying a foreign company as the recipient of payment and (or) transfer of money using payment systems;

3) electronic trade in goods - entrepreneurial activities for the sale of goods to individuals, carried out through the Internet site;

4) a foreign company - a legal entity-non-resident or another form of a foreign organization of entrepreneurial activity without forming a legal entity;

5) services in electronic form - services provided to individuals through a network of telecommunications and the Internet.

Footnote. Article 777 as amended by the Law of the Republic of Kazakhstan dated 20.12.2021 No. 85-VII (shall be enforced from 01.01.2022).



Article 778 Conditional registration of a foreign company

1. For conditional registration as a taxpayer, a foreign company shall send a confirmation letter by mail on paper to the tax authority indicating:

1) full name of the foreign company;

2) tax registration number (or its equivalent), if such a number exists in the country of incorporation or the country of residence of the non-resident;

3) state registration number (or its equivalent) in the country of incorporation of the non-resident or the country of residence of the non-resident;

4) bank details from which the payment of value-added tax will be made in the course of electronic trade in goods, provision of services in the electronic form to individuals;

4-1) the list of details, including the data of the merchant ID used to receive payments and (or) transfers of money;

5) postal details (official email address, location address in the country of incorporation or country of residence of a non-resident).

For the purposes of this section, the provisions of Chapter 9 of this Code shall not apply to a foreign company.

Footnote. Article 778 as amended by the Law of the Republic of Kazakhstan dated 20.12.2021 No. 85-VII (shall be enforced from 01.01.2022).