The transfer of a taxpayer's (tax agent's) personal account, including between state revenue authorities, is carried out in the following cases::
1. Change of the place of residence of an individual.
2. Change of location:
- individual entrepreneur;
- a person engaged in private practice;
- a legal entity and its structural divisions;
- a non-resident operating in the Republic of Kazakhstan through a permanent establishment;
- a dependent agent;
- a non-resident who is a tax agent.
3. Reorganization of a legal entity.
4. The transition of a non-resident legal entity to the procedure for paying CPI and submitting a declaration collectively for a group of permanent institutions.
5. Erroneous payment of taxes and other mandatory payments to the budget.
6. De-registration of a structural subdivision of a legal entity with the transfer of a personal account to a legal entity.
Transfer period
The deadline for transferring a personal account is 10 business days from the date on which the grounds for such transfer arise.
For additional clarifications on tax legislation, you can contact the state revenue authorities at your place of registration.
Department of Explanatory Work and Contact Center
State Duma of the Pavlodar region
