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 the 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), from January 1, 2020, the taxpayer's registration does not contain registration as an electronic taxpayer, As a result of which an EDS of the tax authority is issued.
Pointing out the above, in order to timely switch to the use and use of EDS NUC, 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 SRC of the Ministry of Finance of the Republic of Kazakhstan, the number of operating 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 persons engaged in private practice.
In this regard, it is necessary to gradually switch to the application and use of the NTC EDS, the current EDS of the tax authority.