By the Order of the Minister of Finance of the Republic of Kazakhstan dated 28 October 2025 No. 640 the Rules for Tax Registration of Taxpayers, as well as the forms of tax applications, registration certificates and notifications, have been approved.
The changes are introduced with the aim of simplifying and optimizing the procedures of taxpayers’ tax registration, increasing the accuracy and relevance of registration data, and improving the interaction between taxpayers and the state revenue authorities.
Taxpayer registration is carried out by the state revenue bodies by entering data into the State Taxpayer Database (STDB) within two working days after receipt of data from the number register.
Legal entities, individuals and structural subdivisions are subject to registration, modification or removal from the register if they have no tax obligations.
Individual entrepreneurs are registered free of charge via:
- the portal e-license.kz;
- the mobile application of second-tier banks;
- the E-Salyq Business app.
Non-resident legal entities are required to register for tax purposes within 30 calendar days from the start of their activity in Kazakhstan.
Registration is carried out by submitting a tax application and notarized copies of the constituent documents.
Non-residents who open accounts in Kazakh banks or conduct business through a permanent establishment are also subject to registration.
Notaries, lawyers, bailiffs and mediators submit a registration notification via the portal eGov.kz before they begin their activities. Registration is free of charge and is confirmed by an electronic document signed with an e-signature.
VAT registration is performed in three forms:
- Mandatory – when the turnover threshold is exceeded during a calendar year;
- Voluntary – at the taxpayer’s initiative;
- Conditional – in cases provided by the Tax Code.
Mandatory registration must be carried out no later than five working days after the threshold is exceeded. From 2026 the turnover threshold is set at 10 000 monthly calculation indicators (MCI).
Registration and amendment submission are carried out via:
- the portal of the Committee on State Revenues (CSR) (kgd.gov.kz);
- the e-Government web portal (egov.kz);
- the State Corporation “Government for Citizens”.
All procedures are automated and accompanied by an electronic digital signature (EDS). Documents already included in state databases are not requested again.
If the taxpayer disagrees with the registration result, they may submit a complaint:
- to the head of the territorial CSR body;
- to the authorized body for control over the quality of public services;
- to court in the manner established by law.
In accordance with Article 109 of the Tax Code, taxpayers included in the register of inactive entities and not conducting activity within the statute of limitations are subject to forced termination of activity.
The Order comes into force on 1 January 2026.
Source: Uchet.kz
