The State Revenue Committee of the Republic of Kazakhstan is actively working to ensure transparency and fair taxation within the digital economy.
Since 2022, Kazakhstan has successfully implemented a digital services tax, often referred to as the "Google tax." This measure marked a significant step towards the fair taxation of multinational IT companies operating in the country's market.
As part of efforts to improve interaction with global digital platforms, OpenAI, L.L.C., a leading American artificial intelligence organization and developer of the widely known ChatGPT intelligent system, has been conditionally registered as of May 2025.
ChatGPT is an artificial intelligence chatbot based on the GPT (Generative Pre-trained Transformer) language model. Trained on vast volumes of text, it is capable of:
*Understanding questions and queries;
*Generating meaningful and logical responses;
*Assisting with translations, drafting letters, coding, studies, and more.
ChatGPT can serve as a virtual assistant, consultant, conversationalist, or a tool for creativity and work.
Effective immediately, for the provision of services to individuals in Kazakhstan, the chatbot will pay VAT in accordance with the tax legislation of the Republic of Kazakhstan.
The Committee will continue its work on ensuring transparency, legislative compliance, and effective taxation in the digital sector.