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

Article 79. Registration as an individual entrepreneur and a private practice owner

1. To register as an individual entrepreneur, an individual sends a notification to a tax authority in accordance with the procedure established by the legislation of the Republic of Kazakhstan on permits and notifications.

The notification specified in part one of this paragraph may be sent through a special mobile application.

2. Tax authorities shall not register as an individual entrepreneur an individual prohibited from creating an individual enterprise by the legislation of the Republic of Kazakhstan.

3.Registration of an individual as a private practice owner shall be made on the basis of a tax application of an individual for registration of a private practice owner, filed in electronic form through service software products before commencement of notarial activities, activities on execution of enforcement documents, practice of law, dispute resolution activities through mediation.

4. Within one working day from the date of the tax application receipt the tax authorities shall register the individual as a person engaged in private practice.

Footnote. Article 79 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2021); dated 24.06. 2021 No. 53-VII (effective from 01.01.2022); dated 21.12.2022 No. 165-VII (shall be enforced from 01.01.2023).



Article 80. Update of registration data of an individual entrepreneur and a private practice owner

1. A tax authority shall update registration data on the basis of:

1) a notification submitted by an individual entrepreneur in accordance with the procedure established by the legislation of the Republic of Kazakhstan on permits and notifications;

2) a tax application for the registration of a private practice owner.

2. An individual entrepreneur is obliged to submit the notification specified in paragraph 1 of this article to a tax authority at his/her location within ten business days from the day of change in his/her registration data and (or) data on participants (members) of a joint venture.

3.A private practice owner shall file an electronic tax application referred to in paragraph 1 of this article through service software products no later than ten business days from the date of its location change.

4. A tax authority shall update registration data within one business day following the day of receipt of the notification submitted for the update of registration data.

5. A tax authority shall update data on the location of a private practice owner within one business day following the day of receipt of the tax application submitted for the update of registration data.

Tax authorities refuse to update information on the location of a private practice owner, in the event that the location indicated in the tax application is not available in the "Address register” information system.

Footnote. Article 80 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI ( effective from 01.01.2021); dated 21.12.2022 No. 165-VII (shall be enforced from 01.01.2023).