On changes in registration as non-resident taxpayers

      The Department of State Revenues for the Karaganda region informs that the Law of the Republic of Kazakhstan "On Amendments and Additions to Certain Legislative Acts of the Republic of Kazakhstan on Taxation and Improvement of the Investment Climate" in Article 76 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget (Tax Code ) ”Amendments have been made, according to which the function of registration as a taxpayer of non-resident individuals, foreigners and stateless persons is excluded.

      The INIS functionality will be modified accordingly.

     From January 1, 2021, registration of a non-resident as a taxpayer, within the framework of Article 76 of the Tax Code, will be carried out only for non-resident legal entities.

      Currently, the process of termination of business activity has been automated in accordance with Articles 66 and 67 of the Tax Code, however, in order to prevent complaints from taxpayers on the timing of deregistration, in case of fulfillment of tax obligations, if necessary, a manual mode will be used.