According to paragraph 1 of Article 82 of the Tax Code, resident and non-resident legal entities operating in the Republic of Kazakhstan through their branches, representative offices, individual entrepreneurs, and individuals engaged in private practice are subject to obligatory value added tax registration (hereinafter - the VAT), except for: 1) state institutions; 2) structural divisions of resident legal entities; 4) taxpayers applying a special tax regime for peasant or farm enterprises for activities subject to a special tax regime
According to paragraph 4 of Article 82 of the Tax Code, 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.
Thus, taxpayers must be registered as VAT payers if the minimum annual turnover is exceeded
If the minimum turnover is exceeded, it is necessary to submit a tax application for registration as a VAT payer to the State Revenue Department at the place of registration. The application must be submitted no later than 10 working days from the end of the month in which there was the excess.