The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan informs that the Law of the Republic of Kazakhstan "On Amendments and Additions to Certain Legislative Acts of the Republic of Kazakhstan on Taxation and Improvement of the Investment Climate" in Article 76 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget ( Tax Code) "amendments have been made, according to which the function of registration as a taxpayer of non-resident individuals, foreigners and stateless persons is excluded.
In this regard, appropriate changes will be made to the INIS functionality.
Thus, from January 1, 2021, registration of a non-resident as a taxpayer, within the framework of Article 76 of the Tax Code, will be carried out only for non-resident legal entities. In addition, we would like to inform you that the process of termination of business activity is currently automated in accordance with Articles 66 and 67 of the Tax Code, however, in order to prevent complaints from taxpayers on the timing of deregistration, if tax obligations are fulfilled, if necessary, a manual mode will be used.