ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of October 28, 2025 No. 640

About some questions connected with tax registration of taxpayers

According to Item 7 of Article 94, Articles 95, 96, 97, 99, 105, Item 1 of Article 104, Item 2 of Article 113 and subitem 3) Item 1 of article 716 of the Tax Code of the Republic of Kazakhstan PRIKAZYVAYU:

1. Approve:

1) Rules of tax registration of taxpayers according to appendix 1 to this order;

2) form of the tax statement for statement on registration accounting according to appendix 2 to this order;

3) form of the registration registration certificate of the nonresident as the taxpayer of the Republic of Kazakhstan according to appendix 3 to this order;

4) form of the tax statement for removal from registration accounting according to appendix 4 to this order;

5) form of the notification on registration accounting of person who is engaged in private practice according to appendix 5 to this order;

6) form of the notification on the beginning or the terminations of activities as the taxpayer performing separate types of activity – gaming according to appendix 6 to this order;

7) form of the tax statement for registration accounting on the value added tax according to appendix 7 to this order;

8) form of the notification on the applied tax regime according to appendix 8 to this order.

2. Recognize invalid some orders of the Ministry of Finance of the Republic of Kazakhstan according to appendix 9 to this order.

3. To provide to committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan after its official publication;

3) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1) and 2) of this Item.

4. This order becomes effective since January 1, 2026 and is subject to official publication.

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of October 28, 2025 No. 640

Rules of tax registration of taxpayers

Chapter 1. General provisions

1. These rules of tax registration of taxpayers (further – Rules) are developed according to Item 7 of article 94 of the Tax Code of the Republic of Kazakhstan (further – the Tax code) and determine procedure for tax registration of taxpayers.

2. In these rules the following basic concepts are used:

1) the tax agent – the physical person, the individual entrepreneur, person who is engaged in private practice, the legal person, structural division of the legal entity, the operator of Internet platform who in cases and procedure are identified by the Tax code are recognized the tax agent;

2) the taxpayer – person, structural division of the legal entity, being taxpayers and other obligatory payments in the budget;

3) authorized state bodies – state bodies of the Republic of Kazakhstan, except for bodies of state revenues and local executive bodies, performing management in separate industry or the sphere of public administration, including calculation and (or) collection of other obligatory payments in the budget;

4) authorized body – the state body performing management in the sphere of ensuring receipts of taxes and other obligatory payments in the budget;

5) national registers of identification numbers (the register of numbers) – the information systems intended for implementation of registration accounting of individual and business and identification numbers.

Chapter 2. Procedure for tax registration of taxpayers

3. The body of state revenues records taxpayers by forming of the state database of the taxpayers provided in Item 2 of article 94 of the Tax Code.

4. Registration of physical person, the legal entity, structural divisions of the legal entity as the taxpayer includes:

1) entering of information about these persons into the state database of taxpayers;

2) change and (or) amendment of registration data in the state database of taxpayers;

3) exception of information about the taxpayer of the state database of taxpayers.

5. Entering of data into the state database of taxpayers by body of state revenues is performed within 2 (two) working days from the date of receipt of data from the register of numbers.

6. According to article 4 of the Law of the Republic of Kazakhstan "About state registration of legal entities and accounting registration of branches and representations", state registration (re-registration) of the legal entity of resident and its structural division which are non-profit organizations is performed by judicial authorities, and legal entities, being the commercial organizations, performed by means of The Government for Citizens State corporation (further – the State corporation).

7. Body of state revenues:

1) is performed within 2 (two) working days by introduction of information about the legal entity – the nonresident in the state database of taxpayers based on the tax statement for statement on registration accounting according to appendix 2 to this order;

2) is performed within 2 (two) working days by modification and (or) amendments in the registration data provided in case of registration as the taxpayer from the register of numbers in the automatic mode;

3) is performed within 2 (two) working days by modification of information about the ranking officer by calculations with the budget, phone number, the e-mail address of the legal entity, its structural division, based on the tax statement for statement on registration accounting according to appendix 2 to this order and (or) according to web application profile "Office of the taxpayer".

8. The tax application for statement on registration accounting for change of registration data of the taxpayer is submitted in body of state revenues in the location of the taxpayer no later than 10 (ten) working days from the moment of emergence of changes.

9. The body of state revenues in the absence of the unexecuted tax liabilities determined by Articles 74, of 75, 76 and 77 Tax codes within 3 (three) working days performs exception of legal resident person and his structural division from tax registration according to the notice from the State database "Legal entities" (further – GBD YUL) about exception of legal resident person and his structural division or removal from accounting registration of structural divisions of legal entities arriving from the register of numbers.

10. Removal of physical person from registration accounting of the individual entrepreneur or person who is engaged in private practice is made by body of state revenues within 3 (three) working days according to the procedure, determined in Item 7 of Article 74, of article 98 of the Tax Code and (or) according to article 38 of the Entrepreneurial code of the Republic of Kazakhstan (further – the Entrepreneurial code).

11. Removal from registration accounting, is made by body of state revenues on condition of lack of the unexecuted tax liabilities, except as specified, provided in Item 2 of Article 38 by the Entrepreneurial code.

Paragraph 1. Procedure for tax registration of the legal entity – the nonresident

12. According to article 95 of the Tax Code tax registration of the legal entity – the nonresident is made by body of state revenues based on the tax statement for statement on registration accounting of the legal entity – the nonresident, data of authorized state bodies, local executive bodies or resident banks with appendix of notarially attested copies of documents:

1) the legal entity – the nonresident performing activities through permanent organization without opening of structural division – within 30 (thirty) calendar days from start date of implementation of activities in the Republic of Kazakhstan through permanent organization with application of documents, the information about receivers (nonresidents), necessary for entering, into the state database of taxpayers, according to appendix 1 to these rules;

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