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

Article 81. Deregistration as an individual entrepreneur and a private practice owner

1. Deregistration as an individual entrepreneur shall be carried out by a tax authority in accordance with the procedure established by this Code and (or) in accordance with the legislation of the Republic of Kazakhstan in the field of entrepreneurship.

2. Deregistration as a private practice owner shall be carried out by a tax authority in accordance with the procedure set forth in Article 66 of this Code.

3. A tax authority deregisters an individual as an individual entrepreneur and a private practice owner provided that they have no unfulfilled tax obligations, except for cases stipulated by the legislation of the Republic of Kazakhstan in the field of entrepreneurship.

4. A taxpayer has the right to receive a written confirmation of his/her deregistration (refusal to deregister him/her) as an individual entrepreneur and a private practice owner from a tax authority at his/her location.
Clause 3. Registration of VAT payers
Article 82. Compulsory registration for VAT

1. Resident legal entities, non-residents who carry out activities in the Republic of Kazakhstan through a branch, a representative office, individual entrepreneurs, and professionals with a private practice shall be subject to compulsory VAT registration in accordance with the procedure set forth in this article, except for:

1) state institutions;

2) structural units of resident legal entities;

3) remained in force until 01.01.2019 in accordance with the Law of the Republic of Kazakhstan dated 25.12.2017 No. 121-VI;

4) taxpayers who apply a special tax regime to peasant or farmer households, in respect of activity subject to such a special tax regime.

2. In the event that the amount of turnover for the purposes of VAT registration exceeds the minimum turnover during a calendar year, persons subject to VAT registration specified in paragraph 1 of this article are required to submit a tax application for VAT registration to a tax authority at their location.

A tax application shall be submitted within ten business days after the month in which the amount of turnover exceeded the minimum turnover, in one of the following ways:

1) in hard copy without prior arrangement;

2) in electronic form.

The provisions for submission of a tax application in electronic form shall not apply to taxpayers having a high level of risk in the risk management system.

The amount of turnover is defined by the cumulative total:

1) by newly established resident legal entities, branches, representative offices through which a non-resident operates in the Republic of Kazakhstan - from the date of state (account) registration with the registering authority;

2) by individuals newly registered with tax authorities as individual entrepreneurs, professionals with a private practice - from the date of registration with tax authorities;

3) by taxpayers deregistered for VATin a current calendar year pursuant to the decision of a tax authority - from the date following the date of deregistration for VATpursuant to the decision of a tax authority;

4) by other taxpayers - from January 1 of a current calendar year.

3. For the purposes of VAT registration, the amount of turnover shall be defined as the sum of turnovers specified in Subparagraphs 1) and 2) of Paragraph 1 of Article 369 of this Code.

For the purposes of VAT registration, a taxpayer, performing settlements with the budget and applying a special tax regime to peasant or farmer households, does not include the sales turnover from carrying out activity subject to this special tax regime when calculating the turnover.

4. The minimum turnover is 20 000 times the monthly calculation index established by the law on the republican budget and effective as of January 1 of a relevant financial year.

The turnover minimum established by part one of this paragraph shall not include the turnover of an individual entrepreneur applying a special tax regime based on a simplified declaration, within 124,184-fold size of the monthly calculation index established by the law on the republican budget and effective as of January 1 of the corresponding financial year, made in a non-cash form of settlements with mandatory use of a three-component integrated system.

Also, the turnover minimum does not include the turnover of a taxpayer applying a special retail tax regime.

5. A trust manager is obliged to submit a tax application for VAT registration to a tax authority at the location within five business days from the conclusion of a trust management agreement or another document giving rise to the emergence of trust management, if a founder under a trust management agreement or a beneficiary, in other cases giving rise tothe emergence of trust management, is a VAT payer. In other cases, compulsory registration of such a founder or a beneficiary, as well as a trust manager is carried out in accordance with paragraph 2 of this article.

6. A tax application for VAT registration shall be submitted in accordance with the procedure set forth in Paragraph 2 of this Article, by the chief executive officer of a legal entity that is a resident of the Republic of Kazakhstan, a non-resident operating in the Republic of Kazakhstan through a branch, a representative office, by an individual entrepreneur, professional with a private practice to the tax authority at the location.

The persons specified in paragraph 1 of this article become VATpayers from the date of submitting a tax application for VAT registration.

A tax authority within one business day from the date of submitting a tax application shall register a taxpayer for VAT.

7. In case of detecting a person specified in paragraph 1 of this article that failed to submit a tax application for VAT registration in accordance with the procedure set forth in in paragraph 2 of this article, a tax authority shall, within five business days from the detection of such a taxpayer, send him/her a notice of elimination of violations of the tax legislation of the Republic of Kazakhstan in accordance with the procedure set forth in Article 115 of this Code.

8. In the event that a taxpayer fails to submit a tax application for registration pursuant to the notice of a tax authority sent in accordance with paragraph 7 of this article, upon expiration of the deadline set in paragraph 5 of Article 115 of this Code, the tax authority shall issue an order to suspend debit transactions in bank accounts of the taxpayer in accordance with the procedure set forth in Article 118 of this Code.

Footnote. Article 82 as amended by the Law of the Republic of Kazakhstan dated 24.05.2018 No. 156-VI (shall be enforced from 01.01.2018); dated 02.04.2019 No. 241-VI (enforcement see Article 2); dated 10.12.2020 No. 382-VI (enforcement, Article 2).