Mandatory registration for value added tax
According to article 82 of the tax code of the Republic of Kazakhstan1. Legal entities-residents, non-residents operating in the Republic of Kazakhstan through a branch, representative office, individual entrepreneurs, persons engaged in private practice, in the manner prescribed by this article, are subject to mandatory registration for value added tax, with the exception of:1) state institutions;2) structural subdivisions of resident legal entities;3) was valid until 01/01/19 (see previous edition)4) taxpayers applying a special tax regime for peasant or farm enterprises, for activities covered by such a special tax regime.2. In the event that 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 file tax authority at the location of the tax application for registration for value added tax.A tax application is submitted no later than ten business days from the end of the month in which the turnover exceeded the minimum turnover, in one of the following ways:1) on paper in person;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 is determined on an accrual basis:1) by newly created resident legal entities, branches, representative offices through which a non-resident carries out activities in the Republic of Kazakhstan - from the date of state (record) registration with the registering authority;2) individuals newly registered with the tax authorities as individual entrepreneurs, persons engaged in private practice - from the date of registration with the tax authorities;3) taxpayers deregistered for value added tax on the basis of a decision of the tax authority in the current calendar year - from the date following the date of deregistration for value added tax on the basis of a decision of the tax authority;4) other taxpayers - from January 1 of the current calendar year.3. The amount of turnover for the purposes of registration for value added tax is determined as the sum of turnovers specified in subparagraphs 1) and 2) of paragraph 1 of Article 369 of the Tax Code of the Republic of Kazakhstan.For the purposes of registration for value added tax, a taxpayer making settlements with the budget in a special tax regime for peasant or farm enterprises does not take into account the sales turnover from activities falling under this special tax regime when determining turnover.4. The minimum turnover is 20,000 times the monthly calculation index established by the law on the republican budget and effective as of January 1 of the corresponding financial 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 on the basis of a simplified declaration, within the limits of 124,184 times the monthly calculation index established by the law on the republican budget and effective as of January 1 of the corresponding financial year, settlements made in a non-cash form with the obligatory use of a three-component integrated systemAlso, the minimum turnover does not include the turnover of a taxpayer applying a special retail tax regime.5. The trustee is obliged to submit without notice to the tax authority at the location a tax application for registration for value added tax no later than five working days from the date of conclusion of the trust management agreement or the date of another document,which is the basis for the emergence of trust management, if the founder under the trust management agreement or the beneficiary in other cases of the occurrence of trust management is a payer of value added tax. In other cases, the mandatory appointment of such a founder or beneficiary, as well as a trustee, is carried out in accordance with paragraph 2 of this article.6. A tax application for registration for value added tax is submitted in the manner specified in paragraph 2 of this article by the first head of a legal entity that is a resident of the Republic of Kazakhstan, a non-resident operating in the Republic of Kazakhstan through a branch, representative office, an individual entrepreneur, a person engaged in private practice, to the tax authority at the location.The persons specified in paragraph 1 of this article become payers of value added tax from the date of filing a tax application for registration for value added tax.The tax authority, within one working day from the date of filing a tax application, registers the taxpayer for value added tax.7. If a person referred to in paragraph 1 of this article is identified who has not submitted a tax application for registration for value added tax, in the manner specified in paragraph 2 of this article, the tax authority, no later than five working days from the date of identification of such a taxpayer, sends to him a notification about the elimination of violations of the tax legislation of the Republic of Kazakhstan in the manner prescribed by Article 115 of the Tax Code of the Republic of Kazakhstan.8. If a taxpayer fails to submit a tax application for registration upon notification of the tax authority sent in accordance with paragraph 7 of this article, after the expiration of the period established by paragraph 5 of Article 115 of the Tax Code of the Republic of Kazakhstan, the tax authority issues an order to suspend debit transactions in banking accounts of the taxpayer in the manner prescribed by Article 118 of the Tax Code of the Republic of Kazakhstan.