Article 11. Concepts related to the location of the taxpayer (tax agent) The Tax Code of the Republic of Kazakhstan

Home / RLA / Article 11. Concepts related to the location of the taxpayer (tax agent) The Tax Code of the Republic of Kazakhstan

The location of a taxpayer (tax agent) (hereinafter referred to as the location) is recognized as the following places, depending on the categories of the entity to which the taxpayer (tax agent) belongs:

1) the place of residence of an individual is the place of registration of a citizen in accordance with the legislation of the Republic of Kazakhstan in the field of population migration;

2) the place of residence of a citizen of the Republic of Kazakhstan residing outside the Republic of Kazakhstan who does not have a place of registration in the Republic of Kazakhstan is the place of the last registration of a citizen in the Republic of Kazakhstan in accordance with the legislation of the Republic of Kazakhstan in the field of population migration;

3) the location of an individual entrepreneur and a person engaged in private practice is the place of primary implementation of their activities, declared during tax registration in the Republic of Kazakhstan.;

4) the location of a resident legal entity, its structural subdivision, or a structural subdivision of a non–resident legal entity is the location of its permanent operating body, entered in the National Register of Business Identification Numbers upon registration in the Republic of Kazakhstan.;

5) the location of a non–resident legal entity operating through a permanent establishment without opening a structural unit is the place of business in the Republic of Kazakhstan, declared during tax registration in the Republic of Kazakhstan.;

6) the location of a legal entity established in accordance with the legislation of a foreign state, the place of effective management of which is located in the Republic of Kazakhstan, is the location of the actual management body in the Republic of Kazakhstan, determined by a meeting of the board of directors or a similar management body, declared during tax registration in the Republic of Kazakhstan and indicated in the relevant minutes of the management body;

7) the place of stay of a foreigner or a stateless person is the place of temporary stay of a foreigner or a stateless person, declared at the time of state registration in the Republic of Kazakhstan.;

8) the place of residence of a foreigner or a stateless person who is not staying in the Republic of Kazakhstan, who has a tax obligation to pay individual income tax on income received from sources in the Republic of Kazakhstan from a person who is not a tax agent, is the place of residence (location) of the person paying income from sources in the Republic of Kazakhstan.

The Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM.

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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 11. Tax policy of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

Tax policy is a set of measures to establish new and cancel existing taxes and payments to the budget, to change rates, taxable objects and objects related to taxation, and the tax base for taxes and payments to the budget in order to meet the financial needs of the state based on a balance between the economic interests of the state and taxpayers.

The authorized body in the field of tax policy analyzes the effectiveness of the application of tax benefits in accordance with the procedure determined by the Government of the Republic of Kazakhstan.

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