Article 83. Notifications of the tax authority of a mandatory nature of the Tax Code of the Republic of Kazakhstan

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 1. Mandatory notifications from the tax authority include:

 1) notification of the results of the tax audit.

 Notification of the results of the tax audit shall be submitted to the taxpayer (tax agent) no later than five working days from the date of delivery of the tax audit report if violations resulting in the accrual of taxes and payments to the budget, reduction of losses, non-confirmation of the refund of excess amounts of value added tax and (or) corporate (individual) income tax withheld at the source of payment from income of non-residents;

 2) notification of the results of consideration of the taxpayer's (tax agent's) complaint against the notification of the results of the tax audit.

 The notification of the results of consideration of the taxpayer's (tax agent's) complaint against the notification of the results of the tax audit shall be submitted to the taxpayer (tax agent) no later than five working days from the date of the decision on the results of consideration of the complaint in case of cancellation of the appealed notification of the results of the tax audit in part;

 3) notification of elimination of violations of the tax legislation of the Republic of Kazakhstan.

 A notification on the elimination of violations of the tax legislation of the Republic of Kazakhstan shall be submitted to the taxpayer (tax agent) no later than five working days from the date of detection of violations of the tax legislation of the Republic of Kazakhstan if the tax authority reveals the facts of non-compliance by the taxpayer (tax agent) with the requirements established by this Code.;

 4) notification of the amounts accrued during the liquidation period.

 The notification of the amounts accrued during the liquidation period contains information on the amount of taxes accrued, payments to the budget and social payments during the liquidation period and the deadline for fulfilling the tax obligation.

 Notification of the amounts accrued during the liquidation period shall be submitted to the liquidated taxpayer (tax agent) no later than five working days from the date of delivery of the act of liquidation tax audit if, during the period from the date of submission of liquidation tax reports to the date of completion of tax administration, obligations arise for the calculation and payment of taxes, payments to the budget and social payments;

 5) notification of confirmation of the taxpayer's location (absence).

 The notification of confirmation of the taxpayer's location (absence) is submitted to the taxpayer (tax agent) within one business day following the day of drawing up the tax survey report, if the taxpayer (tax agent) is absent at the time of the tax survey at the location indicated in the registration data.;

 6) notification of repayment of tax arrears.

 Notification of repayment of tax arrears is submitted to the taxpayer (tax agent) no later than five working days following the date of formation of tax arrears from a legal entity, a structural subdivision of a legal entity, a non-resident operating in the Republic of Kazakhstan through a permanent establishment, an individual entrepreneur, a person engaged in private practice, in an amount exceeding the maximum amount of tax arrears;

 7) notification of confirmation of accounts receivable.

 A notification of confirmation of accounts receivable is submitted to the debtor of the taxpayer (tax agent) if the taxpayer (tax agent) fails to repay the tax debt after taking enforcement measures at the expense of the money held in his bank accounts, no later than ten working days before the foreclosure;

 8) notification of repayment of tax debts of individuals.

 A notification on the repayment of tax debts of individuals is submitted to the taxpayer when a tax debt is incurred by an individual for tax obligations not related to entrepreneurial activity and private practice.

 The notification of repayment of the tax arrears of individuals is submitted to the taxpayer no later than twenty working days from the date of the formation of the tax arrears.

 2. The deadline for the execution of mandatory notices is thirty working days following the day of delivery, unless otherwise specified in this paragraph.

 The deadline for the execution of the notification:

 1) the repayment of tax arrears is ten working days following the day of delivery;

 2) the confirmation of accounts receivable is twenty working days following the day of delivery;

 3) confirmation of the taxpayer's location (absence) is twenty working days following the day of delivery.

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 83. Voluntary registration of the Value Added Tax Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. Unless otherwise provided by this paragraph, persons who are not subject to mandatory registration for value-added tax in accordance with paragraph 1 of Article 82 of this Code may register for value-added tax by submitting a tax application for registration for value-added tax in one of the following ways::

1) on paper, in person;

2) in electronic form;

3) during the state registration of a resident legal entity in the National Register of Business Identification Numbers.

The provision of subparagraph 2) of the first part of this paragraph does not apply to taxpayers who have a high level of risk under the risk management system.

They are not eligible for voluntary registration for value added tax:

individuals who are not individual entrepreneurs or individuals engaged in private practice;

Government agencies;

non-residents who do not operate in the Republic of Kazakhstan through a branch or representative office;

structural divisions of resident legal entities;

persons specified in Article 534 of this Code for activities subject to gambling tax;

taxpayers who have not fulfilled the tax obligations stipulated in paragraph 4 of Article 424 of this Code.

2. Within one working day from the date of filing a tax application for registration for value added tax, the tax authority shall register the taxpayer for registration for value added tax with the formation of a certificate of registration for value added tax.

The persons specified in paragraph 1 of this Article become payers of value added tax.:

1) from the date of filing a tax application for registration for value added tax – for the persons specified in subitems 1) and 2) of the first part of paragraph 1 of this Article.;

2) from the date of state registration in the National Register of Business Identification Numbers - for the persons specified in subparagraph 3) of the first paragraph of paragraph 1 of this Article.

The footnote. Article 83 as amended by the Laws of the Republic of Kazakhstan dated 05/24/2018 No. 156-VI (effective from 01.01.2018); dated 12/10/2020 No. 382-VI (effective from 01.01.2021).

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