In accordance with Article 104 of the Tax Code of the Republic of Kazakhstan, taxpayers engaged in certain types of activities are required to register with the state revenue authorities.
🔹 Who is required to register?
This requirement applies to persons engaged in the following activities:
▪️ production of gasoline (excluding aviation gasoline), diesel fuel and other types of fuel specified in the Tax Code;
▪️ wholesale and retail sale of the above-mentioned types of fuel;
▪️ production of ethyl alcohol and alcoholic beverages;
▪️ wholesale and retail sale of alcoholic beverages;
▪️ production and wholesale sale of tobacco products;
▪️ gambling business activities;
▪️ production and assembly (completion) of certain excisable goods specified in the Tax Code;
▪️ electronic commerce in goods.
📌 Where is registration carried out?
Registration is carried out with the state revenue authorities at the location of taxable items and/or items related to taxation used in conducting the relevant activities.
📌 What is the deadline for submitting a notification?
For certain types of activities specified in paragraph 4 of Article 104 of the Tax Code, a notification of commencement or termination of activities, together with the required documents, must be submitted to the tax authority no later than three working days before commencing the relevant activity.
📌 Must each item be registered separately?
Yes. Where a taxpayer has several taxable items or items related to taxation used for activities specified in subparagraphs 1)–5) of paragraph 1 of Article 104, each item must be registered separately.
Each gambling establishment must also be registered separately. The use of, and the presence of, unregistered taxable items and items related to taxation within the premises of a gambling establishment are prohibited.
📌 How long is the registration valid?
If the relevant activity is subject to licensing, registration, provided that the appropriate licence is held, is carried out for a period not exceeding the validity period of that licence.
Important! Before commencing an activity, check whether it falls within the categories subject to tax registration and ensure timely compliance with the requirements of tax legislation.
In accordance with article 48 of the Law of the Republic of Kazakhstan "On Restoration of Solvency and Bankruptcy of Citizens of the Republic of Kazakhstan", the financial condition of a bankrupt is monitored by an authorized body for three years after the debtor is declared bankrupt.
Creditors are also entitled to monitor the financial condition of a bankrupt.
In case of detection of the fact of acquisition by the bankrupt of property subject to state registration, including common joint property, the authorized body sends creditors the results of monitoring the financial condition of the bankrupt.
Creditors, upon receiving information from the authorized body, have the right to apply to the court to cancel the recognition of the debtor as bankrupt and resume bankruptcy proceedings in accordance with the Civil Procedure Code of the Republic of Kazakhstan.
The procedure and deadlines for monitoring the financial condition of the bankrupt were approved by the Order of the Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan dated March 10, 2023 No. 254 "On Approval of the Rules and Deadlines for monitoring the financial condition of the debtor and the bankrupt" (hereinafter - the Order).
Based on the results of financial monitoring, the authorized body draws up an Opinion on the acquisition by the bankrupt of property subject to state registration, including common joint property, after the completion of the out–of-court bankruptcy procedure (hereinafter referred to as the Conclusion) or a Certificate confirming the absence of the fact of the acquisition by the bankrupt of property subject to state registration, including common joint property, after the completion of the out-of-court bankruptcy procedure (next is the Help).
In accordance with paragraph 16 of the Order, the Conclusion is drawn up in 3 (three) copies, one copy is kept in the nomenclature files of the authorized body, the second is sent to the bankrupt, and the third to creditors within 3 (three) business days from the date of compilation.
The certificate is drawn up in 1 (one) copy and stored in the nomenclature files of the authorized body.
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At the request of the declarant, submitted in electronic form or on paper, with the permission of the customs authority, it is allowed to make changes and (or) additions to the information specified in the customs declaration before the release of goods, provided that at the time of receipt of such request the customs authority has not requested documents and (or) information in accordance with Article 410 of the Customs Code, no notification has been sent about the place and time of the customs inspection, no decision has been made to conduct a customs inspection and (or) no customs examination has been appointed.
However, regardless of the specified conditions, prior to the release of goods upon the declarant's request submitted in electronic form or on paper, with the permission of the customs authority, it is allowed to correct the information stated in the customs declaration if it is due to a change in information about the location of the declared goods or the need to correct typos and grammatical errors that do not affect the release of goods.
At the same time, making changes and (or) additions to the information of the registered customs declaration should not lead to a statement of information about goods other than those indicated in the originally registered customs declaration.
The procedure for carrying out customs operations related to making changes and (or) additions to the information stated in the customs declaration, as well as to an electronic copy of the customs declaration on paper before the release of goods, is established by the Commission.
A taxpayer who is included in the register of inactive taxpayers and at the same time meets the following conditions during the limitation period is subject to compulsory termination.:
1) did not submit tax reports on his own;
2) did not perform export-import operations;
3) did not make payments and/or money transfers to bank accounts;
4) was not registered as a VAT payer;
5) was not the head and (or) founder of another legal entity, a participant in a joint venture;
6) did not suspend the submission of tax reports;
7) did not own objects subject to property tax, transport and land taxes, with the exception of objects of taxation of individuals;
8) had no arrears on social payments;
9) had no arrears in taxes and payments to the budget, customs payments and taxes in the amount of more than six times the MCI effective on January 1 of the relevant financial year.
2. Exceptions
These conditions do not apply to taxpayers who:
1) are subject to tax monitoring;
2) carry out activities in accordance with the subsoil use contract;
3) have an unfulfilled notification of the elimination of violations based on the results of desk control or tax audits, or have fulfilled it by submitting an explanation in the presence of such violations;
4) are subject to measures in the form of arrests and restrictions applied by bailiffs and (or) other authorized bodies;
5) are or were a party to a currency agreement on export or import, under which the procedures of currency control for the purposes of repatriation of national and (or) foreign currency have not been completed;
6) made payments and/or money transfers to bank accounts during the limitation period.
3. Termination procedure
When determining the period for the compulsory termination of activities, the period of the taxpayer's stay in the register of inactive taxpayers is taken into account.
The compulsory termination of activities is carried out by the tax authority on the basis of a judicial act that has entered into force in accordance with the legislation of the Republic of Kazakhstan.
After the entry into force of the judicial act, the taxpayer is removed from registration with the tax authority in accordance with the tax registration procedure.
Termination of an employment contract does not release an employer from the obligation to calculate taxes and mandatory payments on income paid to a former employee in connection with previously existing employment relations.
According to paragraph 1 of Article 372 of the Tax Code of the Republic of Kazakhstan, an employee’s taxable income includes income received or receivable from an employer in the form of remuneration for work and other material benefits.
Pursuant to paragraph 3 of the same Article, payments made to an employee after dismissal are also considered employee income if they arise from grounds related to the former employment relationship and are made in accordance with the legislation of the Republic of Kazakhstan.
What taxes and mandatory payments are calculated on such income?
🔹 Individual Income Tax (IIT) — calculated in accordance with Articles 362–363 of the Tax Code, taking into account applicable tax deductions.
🔹 Social Tax — calculated in accordance with Articles 556–557 of the Tax Code.
🔹 Mandatory Pension Contributions (MPC), Employer’s Mandatory Pension Contributions (EMPC), and Social Contributions — calculated in accordance with the procedure established by the Social Code of the Republic of Kazakhstan.
Thus, income paid after dismissal on grounds related to employment relations is subject to taxation in accordance with the procedure established by law, taking into account the specific rules applicable to each tax and mandatory payment.
FOR INDIVIDUAL ENTREPRENEURS: IMPORTANT INFORMATION ABOUT FORM 493
In accordance with paragraph 6 of Article 56 of the Tax Code of the Republic of Kazakhstan and the Rules for Submission of Information approved by Order of the Minister of Finance of the Republic of Kazakhstan No. 554 dated September 30, 2025, certain organizations are required to submit information to the state revenue authorities on services provided to third parties.
Such services include water supply, wastewater disposal, sewage, gas and electricity supply, heat supply, waste collection, elevator maintenance and services in the field of transportation.
Please note!
Individual entrepreneus do not belong to the category of organizations to which this requirement applies.
Thus, *individual entrepreneurs are not required to submit Form 493.*
Please take this information into account when fulfilling tax obligations.
Social Tax: Key Changes in the Calculation Procedure
As of 2026, the procedure for calculating social tax in Kazakhstan has changed. One of the key changes is the elimination of the link between social tax and social contributions, as well as the introduction of a social tax rate of 6% for taxpayers applying the generally established taxation procedure.
Special rates and calculation procedures are предусмотрed for certain categories of taxpayers.
In particular, the social tax rate of 1.8% applies to taxable items related to the following activities:
* Production and sale of agricultural products of own production;
* Processing of agricultural products of own production and sale of the products resulting from such processing.
Individual entrepreneurs and persons engaged in private practice are subject to a special procedure for calculating social tax. They calculate social tax in the following amounts:
* For themselves — twice the monthly calculation index (MCI) in effect on the payment date;
* For each employee — one MCI in effect on the payment date.
For peasant or farm enterprises, the following amounts of social tax are established for taxable items related to the production and sale of agricultural products of own production, as well as their processing:
* For themselves — 0.6 MCI;
* For each employee — 0.3 MCI.
The MCI in effect on the date of payment shall apply.
It is also important to note that taxpayers applying the special tax regime based on a simplified declaration are exempt from paying social tax.
Thus, when determining their social tax liabilities, taxpayers should take into account the applicable tax regime, the nature of their business activities, and the specific tax calculation rules established by law.
The Register of Inactive taxpayers is a list of taxpayers who have not submitted tax reports for a long time The register includes resident legal entities, nonresident legal entities operating in the Republic of Kazakhstan through a permanent establishment or structural subdivision as well as individual entrepreneurs who have not independently submitted tax reports within 12 months after the last reporting was submitted This rule does not apply to taxpayers who have suspended the submission of tax reports in accordance with the Tax Code A taxpayer is excluded from the register upon submission of additional tax reporting for the tax period for which reporting is automatically recognized as having been submitted with zero indicators The decision on exclusion is made no later than three working days following the day of submission of additional tax reports When a taxpayer is excluded from the registers of numbers or an individual entrepreneur is removed from the registration register, the exclusion from the register of inactive taxpayers is carried out simultaneously Basis Article 108 of the Tax Code of the Republic of Kazakhstan
In cases defined by the Tax Code of the Republic of Kazakhstan the tax authority applies methods to ensure the fulfillment of a tax obligation Security measures are measures of a proprietary and (or) restrictive nature that encourage proper fulfillment of a tax obligation by a taxpayer (tax agent) The security methods are: 1) accrual of penalties; 2) suspension of spending operations; 3) restriction on the disposal of property; 4) suspension of electronic invoice issuance; 5) restriction of access to Internet resources and (or) the Internet site of a foreign company operating through an Internet site in the territory of the Republic of Kazakhstan
On the restriction in the disposal of the taxpayer's (tax agent's) property.
In accordance with paragraph 1 of Article 87 of the Tax Code of the Republic of Kazakhstan, restrictions on the disposal of a taxpayer's (tax agent's) property are made by the tax authority in the following cases::
1) non-repayment by a taxpayer (tax agent) of tax arrears in an amount exceeding the maximum amount of tax arrears - within the limits of the amount of tax arrears;
2) appeals by a taxpayer (tax agent), with the exception of a participant in horizontal monitoring, of a notification of the results of a tax audit - within the limits of the amount appealed, reflected in the notifications of the results of the tax audit.
An inventory of the restricted property is made in the presence of the taxpayer (tax agent).
In the absence of the taxpayer (tax agent) at the location indicated in the registration data, confirmed by the act of tax inspection, the inventory of the limited property is carried out without the participation of the taxpayer (tax agent).
In order to avoid the application of restrictive measures, it is necessary to fulfill tax obligations in a timely manner and prevent the formation of debt.