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 application and use of EDS of the National Certification Authority (NCA). The abolition of the state service will eliminate the duplication of functions of several authorized bodies (the Ministry of Digital Development, Innovation and Aerospace Industry of the Republic of Kazakhstan, the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan).
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 registration record of a taxpayer 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, for the purpose of timely transition to the use and use of the NCA EDS, 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 the Kostanay region amounted to 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 use and use of the NCA EDS, the current EDS of the tax authority.