A public service is one of the forms of realization of individual state functions or their totality, carried out with or without the request of service recipients and aimed at realizing their rights, freedoms and legitimate interests, providing them with appropriate tangible or intangible benefits. It is regulated by the Basic Law of the Republic of Kazakhstan «On State and Socially responsible Services» (with amendments and additions as of 08/25/2026).
Public and socially responsible service sare provided on the basis of the following basic principles:
equal access to service recipients without any discrimination based on origin, social, official and property status, gender, race, nationality, language, attitude to religion, beliefs, place of residence or any other circumstances;
the inadmissibility of manifestations of bureaucracy and red tape, as well as refusal on formal grounds in the provision of public and socially responsible services;
accountability and transparency in the provision of public and socially responsible services;
customer orientation, quality and accessibility of government and socially responsible services;
continuous improvement of the process of providing public and socially responsible services;
cost-effectiveness and efficiency in the provision of public and socially responsible services.
State services of the tax and customs direction are provided at the taxpayers' choice through the following information systems:
- taxpayer's office,
- the Committee's portal kgd.gov.kz ,
- e-government portal eGov.kz,
- the portal"eLicense.kz",
-mobile applicationse Gov mobile,e-SalyqAzamat,e-SalyqBusiness,
- banking applications Kaspi, Halyk bank and others.
Today, more than 98% of public services are provided electronically. In general, the state revenue authorities are taking all measures to create favorable conditions for taxpayers to receive timely and high-quality public services.
For state registration as an individual entrepreneur (joint individual entrepreneurship), an individual (authorized person of joint individual entrepreneurship) submits a notification in the form approved by the authorized body in the field of permits and notifications through the state information system of permits and notifications or through other informatization facilities.
Notification submission is available:
- on the E-gov portal in the E-license section;
- in mobile applications of banking organizations;
- in the E-salik Business mobile app;
- in an appearance.
If the applicant has not reached the age of majority, the consent of the legal representatives is attached to the notification, and in the absence of such consent, a copy of the marriage certificate or a decision of the guardianship authority or a court decision declaring the minor fully capable.
In order to refund the wrong state duty, a tax application is submitted in the form (Appendix 15) independently.
- in the Taxpayer's Office (http://knp.kgd.gov.kz) in the "statements" section;
- through the E-Government portal (egov.kz);
- through the mobile application for individuals (e-Salyq Azamat) in the tax wallet service;
In order to refund the wrong state duty, a tax application is submitted in the form (Appendix 2) independently.
- in the Taxpayer's Office (http://knp.kgd.gov.kz) in the "statements" section;
- through the E-Government portal (egov.kz);
- through the mobile application for individuals (e-Salyq Azamat) in the tax wallet service;
-through the NAO"GovernmentforCitizens State Corporation"onpaper.
The refund of the overpaid amount of the state duty is made by the tax authority on the basis of a tax statement submitted by the taxpayer and a document from the relevant state authority confirming the legality of the refund.
The refund is made within 5 business days at the place of payment to the taxpayer's current account, which is indicated in the application.