
Regarding voluntary registration for value added tax the cost, namely:
A taxpayer has the right to register for value added tax in one of the following ways:
Newly created legal entities-residents of the Republic of Kazakhstan can voluntarily register for value added tax simultaneously with the state registration of a legal entity. The remaining taxpayers are registered for VAT by submitting a tax application.
At the same time, when voluntarily registering for value added tax, the taxpayer submits only a tax application and is not obliged to submit other documents to the state revenue authorities.
Thus, taxpayers become payers of value added tax from the date of filing a tax application for registration for value added tax, and for newly registered taxpayers from the date of state registration in the National Register of Business identification Numbers.