Procedure for the transfer of personal accounts upon change of location/residence of a taxpayer
The transfer of personal accounts is regulated by Chapter 4 of Order No. 637 of the Minister of Finance of the Republic of Kazakhstan dated October 28, 2025, "On certain issues of maintaining a taxpayer (tax agent) personal account."
The transfer of a taxpayer's (tax agent's) personal account is carried out in the following cases:
1. Upon a change of:
place of residence (stay) of an individual;
location of an individual entrepreneur or a person engaged in private practice;
location of a resident legal entity, its structural units, or structural units of non-resident legal entities;
location of a non-resident legal entity operating in the Republic of Kazakhstan through a permanent establishment without opening a branch or representative office;
location of a dependent agent recognized as a permanent establishment of a non-resident in accordance with paragraph 1 of Article 229 of the Tax Code;
location of a non-resident acting as a tax agent in accordance with paragraph 9 of Article 687 of the Tax Code;
2. Upon reorganization of a legal entity—based on data from the National Register of BINs;
3. Upon deregistration of a structural unit of a legal entity, transferring the account to the personal account of the legal entity, based on data from the National Register of BINs.
The personal account is transferred within 10 working days from the date the ground for transfer arises.
The personal account is transferred for the entire period from its opening date to its closing date in the transferring state revenue authority. The state revenue authority at the new place of registration continues maintaining the personal account, taking into account the opening balance transferred by the previous state revenue authority.
Compliance with the established procedure for transferring personal accounts ensures continuity of tax accounting, preservation of records regarding assessed and paid amounts, tax liabilities and overpayments, as well as the accuracy of information on the status of the taxpayer's settlements with the budget.
