How to register as a taxpayer?

In accordance with the Standard of the state service "Registration of Taxpayers", the acceptance of applications and the issuance of the result of the provision of the state service are carried out by the Tax Offices for districts, cities and districts in cities, on the territory of special economic zones through centers for receiving and processing information, as well as on the principle of "one window" using the e-government web portal.

Required documents.

To enter information about a non-resident into the state database of taxpayers (STDB NT):

• tax statement.
• List of documents in accordance with the Rules for the provision of the state service "Registration of taxpayers" .

To make changes and (or) additions to the registration data in the SDB NP:

• tax statement.

The result of the service

Issuance of a registration certificate in the form approved by the authorized body (when entering information about a non-resident, a foreigner or a stateless person, non-resident legal entities operating in the Republic of Kazakhstan through a permanent establishment without opening a branch, an insurance company or a dependent agent, diplomatic and equivalent to it representative office, consular office in the SDB NP). A document confirming the acceptance of a tax application for deregistration or a document refusing to accept a tax application for deregistration.

In what cases is a non-resident required to register as a taxpayer?

The Law of the Republic of Kazakhstan “On Taxes and Other Obligatory Payments to the Budget (Tax Code)” dated December 25, 2017 No. 120-VI, article 76 lists all the features of registering a non-resident as a taxpayer.