In accordance with Article 104 of the Tax Code of the Republic of Kazakhstan, taxpayers engaged in certain types of activities are required to register with the state revenue authorities.
🔹 Who is required to register?
This requirement applies to persons engaged in the following activities:
▪️ production of gasoline (excluding aviation gasoline), diesel fuel and other types of fuel specified in the Tax Code;
▪️ wholesale and retail sale of the above-mentioned types of fuel;
▪️ production of ethyl alcohol and alcoholic beverages;
▪️ wholesale and retail sale of alcoholic beverages;
▪️ production and wholesale sale of tobacco products;
▪️ gambling business activities;
▪️ production and assembly (completion) of certain excisable goods specified in the Tax Code;
▪️ electronic commerce in goods.
📌 Where is registration carried out?
Registration is carried out with the state revenue authorities at the location of taxable items and/or items related to taxation used in conducting the relevant activities.
📌 What is the deadline for submitting a notification?
For certain types of activities specified in paragraph 4 of Article 104 of the Tax Code, a notification of commencement or termination of activities, together with the required documents, must be submitted to the tax authority no later than three working days before commencing the relevant activity.
📌 Must each item be registered separately?
Yes. Where a taxpayer has several taxable items or items related to taxation used for activities specified in subparagraphs 1)–5) of paragraph 1 of Article 104, each item must be registered separately.
Each gambling establishment must also be registered separately. The use of, and the presence of, unregistered taxable items and items related to taxation within the premises of a gambling establishment are prohibited.
📌 How long is the registration valid?
If the relevant activity is subject to licensing, registration, provided that the appropriate licence is held, is carried out for a period not exceeding the validity period of that licence.
Important! Before commencing an activity, check whether it falls within the categories subject to tax registration and ensure timely compliance with the requirements of tax legislation.
