Article 95. The specifics of registration and modification of registration information of a non–resident legal entity of the Tax Code of the Republic of Kazakhstan
1. Registration of a non–resident legal entity, with the exception of foreign companies operating through an Internet site in the territory of the Republic of Kazakhstan, is carried out by the tax authority on the basis of a tax statement from a non-resident legal entity, information from authorized state bodies, local executive bodies or resident banks.
2. The following non–resident legal entities are required to register on the basis of a tax statement:
1) a non–resident legal entity operating through a permanent establishment without opening a structural unit – within thirty calendar days from the date of commencement of activities in the Republic of Kazakhstan through a permanent establishment;
2) a non–resident legal entity, the place of effective management (location of the actual management body) of which is located in the Republic of Kazakhstan, within thirty calendar days from the date of the decision to recognize the Republic of Kazakhstan as the place of effective management (location of the actual management body).;
3) a non–resident legal entity that is a tax agent charged with the duty and responsibility of calculating, withholding and transferring income tax at the source of payment to the budget, and acquiring (selling) property in the Republic of Kazakhstan, prior to the acquisition (sale) of property;
4) an insurance organization (insurance broker) or an affiliated agent, whose activities in accordance with this Code are considered as a permanent establishment of a non-resident, with the exception of activities carried out through employees or other personnel hired by a non-resident for such purposes, for a period of more than one hundred and eighty-three calendar days within any consecutive twelve-month period from the date of commencement of business activities within the framework of a single project or related projects, – within thirty calendar days from the date of commencement of the activity defined in accordance with paragraph 2 of Article 231 of this Code;
5) a non–resident legal entity – a participant in a joint activity agreement concluded with a resident whose activity leads to the formation of a permanent establishment – within thirty calendar days from the date of commencement of the activity determined in accordance with paragraph 2 of Article 231 of this Code.;
6) a non–resident legal entity opening a current account with resident banks - before opening a current account with resident banks;
7) a non–resident legal entity that is a tax agent paying income, which has the duty and responsibility to calculate, withhold and transfer income tax at the source of payment to the budget, or receives income in the form of value gains specified in paragraph 1 of this Article from a person who is not a tax agent and acquires (sells) shares, participation shares specified in subitems 3), 4) and 5) of paragraph 1 of Article 687 of this Code, – prior to the acquisition of shares and participation interests specified in subitems 3), 4) and 5) of paragraph 1 of Article 687 of this Code;
8) a non–resident legal entity acquiring securities or shares in the event of non-fulfillment of the conditions established by subparagraph 9) of Article 681 of this Code;
9) diplomatic representation.
In the case provided for in subparagraph 7) of part one of this paragraph, registration records are also carried out on the basis of information from authorized state and local executive bodies responsible for state regulation within their competence in the field of subsurface use in accordance with the legislation of the Republic of Kazakhstan on subsurface and subsurface use, on the acquisition by a non–resident legal entity of shares, participation interests specified in subparagraphs 3), 4) and 5) of paragraph 1 of Article 687 of this Code.
When registering a non–resident legal entity, with the exception of registration for the purpose of opening a current account with a resident bank, the tax authority issues a registration certificate.
3. Changes and/or additions are made to the registration information of a non–resident legal entity.:
1) a structural subdivision of a non–resident legal entity – on the basis of:
information from the registry of numbers;
a tax application for registration as a legal entity established in accordance with the legislation of a foreign state, the place of effective management (location of the actual management body) of which is located in the Republic of Kazakhstan;
2) a non–resident legal entity operating in the Republic of Kazakhstan through a permanent establishment without opening a structural subdivision, on the basis of a tax application for registration of such a legal entity;
3) a non–resident legal entity that is a tax agent who is charged with the duty and responsibility to calculate, withhold and transfer income tax at the source of payment to the budget, when changing the location of the person with the right to use the subsoil in the Republic of Kazakhstan, specified in subitems 3), 4) and 5) of paragraph 1 of Article 687 of this Of the Code, – on the basis of:
a tax application for registration of such a legal entity;
information of authorized state and local executive bodies carrying out state regulation within their competence in the field of subsurface use in accordance with the legislation of the Republic of Kazakhstan on subsurface and subsurface use on the acquisition by a non–resident legal entity of shares and participation interests specified in subitems 3), 4) and 5) of paragraph 1 of Article 687 of this Code;
4) a non–resident legal entity acquiring securities or shares of participation, based on information from the register of numbers about such a resident;
5) diplomatic representation – on the basis of the tax statement of such persons;
6) a non–resident legal entity operating through a dependent agent, which is considered as a permanent establishment of a non–resident legal entity in accordance with subparagraph 3) paragraph 1 of Article 226 of this Code, – on the basis of a tax statement from such a non–resident legal entity operating through a dependent agent;
7) a non–resident legal entity that has a current account with a resident bank, based on a notification from the resident bank.
4. When submitting a tax application to the tax authority for registration or de–registration, a non-resident legal entity simultaneously submits the documents provided for in the tax registration procedure.
Copies of documents submitted for the purposes specified in the first part of this paragraph must be notarized.
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 95. The procedure and timing of the desk control of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan
1. Desk control is carried out by comparing the following data available from the tax authorities:
1) tax reporting;
2) information from other government agencies about taxable objects and (or) objects related to taxation;
3) information obtained from various sources of information on the taxpayer's activities;
4) other reporting established by this Code.
2. Desk control is carried out after electronic invoices are issued and/or for the relevant tax period after the deadline for submitting tax reports for such period established by this Code expires.
3. Desk control is carried out during the limitation period, taking into account the provisions established by Article 48 of this Code.
The footnote. Article 95 as amended by the Law of the Republic of Kazakhstan dated December 21, 2022 No. 165-VII (effective from 01.01.2023).
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