Article 78. The specifics of fulfilling a tax obligation when a permanent institution transfers rights and obligations without opening a structural subdivision of a non–resident legal entity in connection with the presence of a place of effective management (location of the actual management body) in the Republic of Kazakhstan of the Tax Code of the Republic of Kazakhstan
1. For the purposes of this article:
A permanent establishment of a non–resident means a permanent establishment without opening a structural unit of a non-resident legal entity.;
A non–resident legal entity is a non–resident legal entity operating through a permanent establishment without opening a structural unit.;
A resident foreign legal entity is a legal entity established under the legislation of a foreign state, the place of effective management (location of the actual governing body) of which is located in the Republic of Kazakhstan and to which the rights and obligations of a permanent establishment of a non–resident are transferred.
2. If a non–resident legal entity decides to transfer the place of effective management (the location of the actual management body) from a foreign country to the Republic of Kazakhstan, the permanent establishment of such a person is obliged to transfer its rights and obligations to the specified non–resident legal entity in accordance with the transfer act.
In this case, a non–resident legal entity must notify the tax authority at the location of the permanent establishment of the non–resident about the transfer of rights and obligations by such permanent establishment to a foreign resident legal entity within three working days following the date of submission by such a person of a tax application for registration.
3. A permanent establishment of a non–resident is obliged to submit to the tax authority within fifteen calendar days from the date of registration of a non–resident legal entity as a taxpayer of a foreign resident legal entity.:
1) a tax statement on termination of activity through a permanent establishment;
2) liquidation tax reporting;
3) transfer certificate.
4. The fulfillment of the tax obligation of a non–resident permanent establishment that has transferred rights and obligations to a resident foreign legal entity is assigned to the resident foreign legal entity.
5. The transfer of rights and obligations by a non–resident permanent establishment to a resident foreign legal entity is not a reason for changing the deadlines for fulfilling a tax obligation to pay taxes and payments to the budget by a legal successor.
6. Excessively (erroneously) paid amounts of taxes, payments to the budget and penalties, fines by a permanent establishment of a non-resident, as well as excessively paid and (or) excessively collected amounts of customs duties, customs duties, taxes and penalties, are subject to the procedure and taking into account the conditions established by the legislation of the Republic of Kazakhstan, offset against repayment of the debt of such permanent establishment. institutions, and the remaining part is returned to a resident foreign legal entity.
7. Termination of activity through a permanent establishment is recognized as the removal of such a permanent establishment from the registration of a non–resident legal entity.
After receiving the documents of the permanent establishment of a non–resident specified in paragraph 3 of this Article, the tax authority shall transfer the balance on the personal account to the tax authority at the location of the resident foreign legal entity.
The Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM.
President
Republic of Kazakhstan
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From January 1, 2026, to invalidate the Code of the Republic of Kazakhstan dated December 25, 2017 "On Taxes and Other Mandatory payments to the Budget" (Tax Code) in connection with the entry into force of the Tax Code dated July 18, 2025 No. 214-VIII SAM.
Article 78. Exclusion of a taxpayer from the state database of taxpayers of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan
1. Tax authorities exclude a taxpayer from the state database of taxpayers on the basis of information from the national registers of identification numbers or on a tax application for the reason:
1) death or declaration of an individual as deceased;
2) departure of an individual from the Republic of Kazakhstan for permanent residence and termination of citizenship, provided that there are no outstanding tax obligations or taxable objects and (or) objects related to taxation located in the territory of the Republic of Kazakhstan.;
3) excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2021);
4) exclusion of legal entities and their structural divisions from the National Register of Business Identification Numbers or de-registration of structural divisions of legal entities;
5) changes in the place of effective management (location of the actual management body) in the Republic of Kazakhstan of a legal entity established in accordance with the legislation of a foreign state;
6) termination of a non-resident's activity through a permanent establishment;
7) termination of activities in the Republic of Kazakhstan by a foreigner or a stateless person;
8) termination of the rights to property, shares and (or) participation interests of a non-resident specified in subitems 4), 5) and 6) of paragraph 2 of Article 75 of this Code, if such non-resident has no other object of taxation in the Republic of Kazakhstan;
9) termination of the activities of a diplomatic and equivalent representative office of a foreign state, a consular institution of a foreign state accredited in the Republic of Kazakhstan;
10) termination of the activity of a non-resident through a dependent agent in the Republic of Kazakhstan, which is considered as a permanent establishment of this non-resident in accordance with paragraph 3 of Article 220 of this Code;
11) closing to a non-resident legal entity registered as a taxpayer for the purpose of opening a current account with a resident bank, provided that such non-resident does not have current accounts with resident banks, as well as no information about opening current accounts within six months from the date of receipt of the bank's notification.
2. In order to exclude from the state database of taxpayers the persons specified in subitems 3) – 11) of paragraph 2 of Article 75 of this Code, the tax authority shall send to the registration authority an electronic notification of de-registration.:
1) a non-resident legal entity operating in the Republic of Kazakhstan through a permanent establishment without opening a branch or representative office, on the basis of a tax application for de-registration;
2) a non-resident legal entity that is a tax agent, calculates income tax, acquires (sells) property, shares, securities, and participation interests in accordance with Article 650 of this Code, on the basis of a tax application for de-registration;
3) excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2021);
4) a diplomatic and equivalent representative office of a foreign state, a consular institution of a foreign state accredited in the Republic of Kazakhstan – on the basis of information from an authorized state body engaged in foreign policy activities on the termination of the activities of a diplomatic and equivalent representative office of a foreign state, a consular institution of a foreign state accredited in the Republic of Kazakhstan;
5) a non-resident legal entity specified in subparagraph 8) of paragraph 2 of Article 75 of this Code – on the basis of a tax statement from a dependent agent for de-registration;
6) a non-resident legal entity that has a current account with a resident bank, based on the bank's notification of the closure of the current account to a non-resident.
3. An electronic notification indicating information about non-residents specified in paragraph 2 of this Article shall be submitted by the tax authorities to the registration authority within one business day from the date of receipt of the tax application for de-registration and the bank's notification.
4. The taxpayer is excluded from the state database of taxpayers by the tax authority on the basis of information from the national registers of identification numbers, provided that there are no outstanding tax obligations by the taxpayer.
The footnote. Article 78 as amended by the Laws of the Republic of Kazakhstan dated 04/02/2019 No. 241-VI (effective from 07/01/2019); dated 12/10/2020 No. 382-VI (effective from 01/01/2021).
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