The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan told about the procedure of registration of taxpayers as an individual, a non–resident individual and a person engaged in private practice.

Registration of an individual

In accordance with the Law of the Republic of Kazakhstan "On National Registers of Identification Numbers", the authorized body responsible for the formation of identification numbers and maintaining national registers of identification numbers is the Ministry of Internal Affairs of the Republic of Kazakhstan.

In this regard, the information entered into the electronic register of individuals is received by the state revenue authorities from the registering authorities automatically through the State Database "Individuals" (GBD FL).

Registration of a non–resident individual

Registration of a non–resident individual, a foreigner and a stateless person has been transferred to the Ministry of Internal Affairs of the Republic of Kazakhstan since January 1, 2021.

In this regard, the information entered into the electronic register of individuals is received by the state revenue authorities from the registering authorities automatically through the State Database "Individuals" (GBD FL).

Registration of a person engaged in private practice

In accordance with paragraph 3 of Article 79 of the Code of the Republic of Kazakhstan

"On taxes and other mandatory payments to the budget", the registration of an individual as a person engaged in private practice is carried out on the basis of a tax application of an individual on the registration of a person engaged in private practice, submitted in electronic form via the e-government web portal.