{"id":49285,"date":"2025-11-11T07:22:10","date_gmt":"2025-11-11T04:22:10","guid":{"rendered":"https:\/\/kz.f-chain.com\/?p=49285"},"modified":"2025-11-19T12:55:09","modified_gmt":"2025-11-19T09:55:09","slug":"taxpayer-registration-2026","status":"publish","type":"post","link":"https:\/\/kz.f-chain.com\/en\/feautured-post\/taxpayer-registration-2026\/","title":{"rendered":"New Taxpayer Registration Rules from 1 January 2026"},"content":{"rendered":"<p>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.<\/p>\n<p>These changes affect how businesses, individual entrepreneurs, non-residents and persons engaged in private practice are registered, updated and deregistered for tax purposes.<\/p>\n<h2>What has been approved<\/h2>\n<p>The order approves:<\/p>\n<ul>\n<li>Rules for tax registration of taxpayers;<\/li>\n<li>Tax application form for registration;<\/li>\n<li>Registration certificate form for a non-resident registered as a taxpayer in the Republic of Kazakhstan;<\/li>\n<li>Tax application form for deregistration;<\/li>\n<li>Notification form on registration of a person engaged in private practice;<\/li>\n<li>Notification form on the start or termination of activity as a taxpayer engaged in certain types of activities (gambling business);<\/li>\n<li>Tax application form for VAT registration;<\/li>\n<li>General notification form.<\/li>\n<\/ul>\n<p>All registration information is maintained in a state database of taxpayers, which is formed and kept by the state revenue authority.<\/p>\n<h2>Taxpayer registration: key elements<\/h2>\n<p>Registration of an individual, legal entity and its structural subdivisions as a taxpayer includes:<\/p>\n<ul>\n<li>entering information about such persons into the state database of taxpayers;<\/li>\n<li>changing or supplementing registration data in the database;<\/li>\n<li>removing taxpayer information from the database.<\/li>\n<\/ul>\n<p>The state revenue authority must enter information from the register of numbers into the database within two working days from the date of receipt.<\/p>\n<h2>State registration of legal entities<\/h2>\n<p>The general approach to state registration (re-registration) of legal entities remains:<\/p>\n<ul>\n<li>Non-profit organizations \u2013 registered by the justice authorities;<\/li>\n<li>Commercial organizations \u2013 registered via the State Corporation \u201cGovernment for Citizens\u201d.<\/li>\n<\/ul>\n<p>Based on this state registration, the state revenue authority performs the tax registration in the taxpayer database.<\/p>\n<h2>Registration of non-resident legal entities<\/h2>\n<p>A separate procedure is provided for <strong>non-resident legal entities<\/strong>:<\/p>\n<ul>\n<li>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;<\/li>\n<li>changes and additions to registration data received from the register of numbers are made within two working days automatically;<\/li>\n<li>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.<\/li>\n<\/ul>\n<h2>Changing taxpayer registration data: new deadlines<\/h2>\n<p>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:<\/p>\n<p>no later than 10 working days from the date the changes occurred.<\/p>\n<p>Failure to meet this deadline can lead to issues in communication with tax authorities and potential risks in settlements with the budget.<\/p>\n<h2>Deregistration of resident legal entities<\/h2>\n<p>In the absence of outstanding tax obligations, the state revenue authority:<\/p>\n<ul>\n<li>within three working days excludes a resident legal entity and its structural subdivisions from tax registration;<\/li>\n<li>the basis is a notification from the State Database \u201cLegal Entities\u201d on the exclusion of the resident legal entity and its structural subdivisions or removal of their registration, received from the register of numbers.<\/li>\n<\/ul>\n<h2>Deregistration of individual entrepreneurs and private practitioners<\/h2>\n<p>For individuals:<\/p>\n<ul>\n<li>deregistration of an individual entrepreneur or a person engaged in private practice is carried out by the state revenue authority within three working days;<\/li>\n<li>a mandatory condition is the absence of outstanding tax obligations, except for cases provided in paragraph 2 of Article 38 of the Entrepreneurial Code.<\/li>\n<\/ul>\n<h2>VAT and special tax registration<\/h2>\n<p>The rules also regulate:<\/p>\n<ul>\n<li>tax registration of VAT payers (registration, change of status, deregistration);<\/li>\n<li>notification procedures on the start and termination of gambling business activities;<\/li>\n<li>specific features of registration for individual entrepreneurs and persons engaged in private practice.<\/li>\n<\/ul>\n<h2>What this means for businesses and entrepreneurs<\/h2>\n<p>From <strong>1 January 2026<\/strong>, businesses and individuals should pay attention to:<\/p>\n<ol>\n<li><strong>Deadlines:<\/strong><\/li>\n<\/ol>\n<ul>\n<li>2 working days \u2013 for the tax authority to enter or update data;<\/li>\n<li>3 working days \u2013 for deregistration where there are no unpaid tax obligations;<\/li>\n<li>10 working days \u2013 for the taxpayer to submit an application when registration data changes.<\/li>\n<\/ul>\n<ol start=\"2\">\n<li>Timely updating of data: Any change in address, contact details, responsible persons, or activity profile should be promptly reflected with the state revenue authority.<\/li>\n<li>Control of tax obligations: Before liquidation, suspension or reorganization, it is important to ensure there are no outstanding tax liabilities.<\/li>\n<\/ol>\n<p>Earlier we wrote about the new rules for paying personal income tax and social contributions \u2014 read more <a href=\"https:\/\/kz.f-chain.com\/en\/feautured-post\/new-rules-for-payment-of-pit-and-social-contributions-2026\/\">New Rules for Payment of PIT and Social Contributions Starting from 2026<\/a><\/p>\n<h2>How FChain can support you<\/h2>\n<p>The <strong>FChain <\/strong>team can:<\/p>\n<ul>\n<li>assess how the new rules will affect your company or your activity as an individual entrepreneur;<\/li>\n<li>prepare and correctly complete tax applications and notifications;<\/li>\n<li>support you through the processes of registration, modification of registration data and deregistration;<\/li>\n<li>advise on VAT registration and the specifics of tax registration for non-residents.<\/li>\n<\/ul>\n<p>If you want to adapt your internal procedures and documents to the new 2026 requirements, we can offer comprehensive support tailored to your business.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>For professional consultation, contact us at almaty@f-chain.com or WhatsApp: +7 771 214 1820.<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\"><em>Prepared by: Moldir Mukhtar<br \/>\nBusiness Development Specialist<\/em><\/p>\n<p style=\"text-align: right;\"><em>FChain Kazakhstan<br \/>\nNovember 10, 2025<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>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<\/p>\n","protected":false},"author":6,"featured_media":49286,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[23,24],"tags":[],"class_list":["post-49285","post","type-post","status-publish","format-standard","hentry","category-feautured-post","category-news-ribbon"],"acf":[],"_links":{"self":[{"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/posts\/49285","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/comments?post=49285"}],"version-history":[{"count":3,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/posts\/49285\/revisions"}],"predecessor-version":[{"id":49291,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/posts\/49285\/revisions\/49291"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/media\/49286"}],"wp:attachment":[{"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/media?parent=49285"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/categories?post=49285"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/tags?post=49285"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}