Dear taxpayers!
Article 82. Mandatory registration for value added tax
Legal entities-residents, non-residents operating in the Republic of Kazakhstan through a branch, representative office, individual entrepreneurs, persons engaged in private practice, are subject to mandatory registration for value added tax, in accordance with the procedure defined by this Article, with the exception of:
1) state institutions;
2) structural divisions of resident legal entities;
3) taxpayers applying a special tax regime for peasant or farm enterprises, for activities that are subject to such a special tax regime.
If the amount of turnover for the purposes of registration for value added tax exceeds the minimum turnover during a calendar year, the persons subject to registration for value added tax, specified in paragraph 1 of this Article, are required to submit to the tax authority at the location of the tax application for registration for tax for added value.
The tax application is submitted no later than ten working days from the end of the month in which there was an excess of the turnover over the minimum turnover, in one of the following ways:
1) on paper in an appearance order; 2) in electronic form.
The provision on filing a tax application in electronic form does not apply to taxpayers who have a high level of risk under the risk management system.
The amount of turnover for the purposes of registration for value added tax is determined as the sum of the turnover specified in subparagraphs 1) and 2) of paragraph 1 of Article 369 of this Code.
For the purposes of registration for value added tax, a taxpayer who performs calculations with the budget in a special tax regime for peasant or farm farms, when determining turnover, does not take into account the turnover on sales from the implementation of activities falling under this special tax regime.
The minimum turnover is 20,000 times the monthly calculation index established by the law on the republican budget and effective on January 1 of the corresponding fiscal year.
The minimum turnover established by part one of this paragraph does not include the turnover of an individual entrepreneur applying a special tax regime based on a simplified declaration, within the 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 the non-cash form of settlements with the mandatory use of a three-component integrated systems.
Also, the turnover minimum does not include the turnover of a taxpayer applying a special retail tax regime.
"Indirect Tax Administration Department"