As part of the optimization of the business process in the provision of the state service "Registration as an electronic taxpayer", it is proposed to abolish the state service by switching to the use and use of EDS of the National certification center (NTC). The abolition of the public service will allow to exclude duplication of functions of several competent authorities (Ministry for digital development, innovation and the aerospace industry of the RK, Committee of state revenues of the Ministry of Finance).
It should be noted that according to paragraph 3 of article 74 of the Code of the Republic of Kazakhstan "on taxes and other mandatory payments to the budget" (Tax code), since January 1, 2020, the taxpayer's registration does not contain registration as an electronic taxpayer, as a result of which the EDS of the tax authority is issued.
Pointing out the above, for the purpose of timely transition to the application and use of EDS NCA, it is necessary to develop an appropriate action plan for taxpayers who have valid EDS issued by the tax authority.
Thus, according to the results of the analysis of the Ministry of Finance of the Republic of Kazakhstan, the number of existing EDS of the tax authority with the status "valid" until 01.01.2020 in the territory of Kostanay region was 18,883 NP (including 1,946 legal entities and 16,937 individuals, individual entrepreneurs and individuals engaged in private practice.
In this regard, it is necessary to gradually switch to the application and use of the NCA EDS, the current EDS of the tax authority.