New Taxpayer Registration Rules from 1 January 2026 - FCHAIN

The Minister of Finance of the Republic of Kazakhstan has approved new rules on taxpayer registration by an order dated 28 October 2025. The order comes into force on 1 January 2026, and the previously effective rules lose their force from this date.

These changes affect how businesses, individual entrepreneurs, non-residents and persons engaged in private practice are registered, updated and deregistered for tax purposes.

What has been approved

The order approves:

• Rules for tax registration of taxpayers;
• Tax application form for registration;
• Registration certificate form for a non-resident registered as a taxpayer in the Republic of Kazakhstan;
• Tax application form for deregistration;
• Notification form on registration of a person engaged in private practice;
• Notification form on the start or termination of activity as a taxpayer engaged in certain types of activities (gambling business);
• Tax application form for VAT registration;
• General notification form.

All registration information is maintained in a state database of taxpayers, which is formed and kept by the state revenue authority.

Taxpayer registration: key elements

Registration of an individual, legal entity and its structural subdivisions as a taxpayer includes:

• entering information about such persons into the state database of taxpayers;
• changing or supplementing registration data in the database;
• removing taxpayer information from the database.

The state revenue authority must enter information from the register of numbers into the database within two working days from the date of receipt.

State registration of legal entities

The general approach to state registration (re-registration) of legal entities remains:

• Non-profit organizations – registered by the justice authorities;
• Commercial organizations – registered via the State Corporation “Government for Citizens”.

Based on this state registration, the state revenue authority performs the tax registration in the taxpayer database.

Registration of non-resident legal entities

A separate procedure is provided for non-resident legal entities:

• the state revenue authority enters information on a non-resident legal entity into the taxpayer database within two working days based on a tax application for registration;
• changes and additions to registration data received from the register of numbers are made within two working days automatically;
• changes to information on the responsible employee for settlements with the budget, phone number, e-mail address of a legal entity and its structural subdivisions are made within two working days based on the registration tax application.

Changing taxpayer registration data: new deadlines

If there are changes to taxpayer registration data (address, contacts, responsible person, activity specifics, etc.), the taxpayer must submit a tax application to update registration data:

no later than 10 working days from the date the changes occurred.

Failure to meet this deadline can lead to issues in communication with tax authorities and potential risks in settlements with the budget.

Deregistration of resident legal entities

In the absence of outstanding tax obligations, the state revenue authority:

• within three working days excludes a resident legal entity and its structural subdivisions from tax registration;
• the basis is a notification from the State Database “Legal Entities” on the exclusion of the resident legal entity and its structural subdivisions or removal of their registration, received from the register of numbers.

Deregistration of individual entrepreneurs and private practitioners

For individuals:

• deregistration of an individual entrepreneur or a person engaged in private practice is carried out by the state revenue authority within three working days;
• a mandatory condition is the absence of outstanding tax obligations, except for cases provided in paragraph 2 of Article 38 of the Entrepreneurial Code.

VAT and special tax registration

The rules also regulate:

• tax registration of VAT payers (registration, change of status, deregistration);
• notification procedures on the start and termination of gambling business activities;
• specific features of registration for individual entrepreneurs and persons engaged in private practice.

What this means for businesses and entrepreneurs

From 1 January 2026, businesses and individuals should pay attention to:

1. Deadlines:

• 2 working days – for the tax authority to enter or update data;
• 3 working days – for deregistration where there are no unpaid tax obligations;
• 10 working days – for the taxpayer to submit an application when registration data changes.

2. Timely updating of data: Any change in address, contact details, responsible persons, or activity profile should be promptly reflected with the state revenue authority.
3. Control of tax obligations: Before liquidation, suspension or reorganization, it is important to ensure there are no outstanding tax liabilities.

Earlier we wrote about the new rules for paying personal income tax and social contributions — read more New Rules for Payment of PIT and Social Contributions Starting from 2026

How FChain can support you

The FChain team can:

• assess how the new rules will affect your company or your activity as an individual entrepreneur;
• prepare and correctly complete tax applications and notifications;
• support you through the processes of registration, modification of registration data and deregistration;
• advise on VAT registration and the specifics of tax registration for non-residents.

If you want to adapt your internal procedures and documents to the new 2026 requirements, we can offer comprehensive support tailored to your business.

 

For professional consultation, contact us at almaty@f-chain.com or WhatsApp: +7 771 214 1820.

 

Prepared by: Moldir Mukhtar
Business Development Specialist

FChain Kazakhstan
November 10, 2025