VAT: Recent amendments to the tax laws of the Republic of
Kazakhstan on VAT registration matters
The Tax Code of the Republic of Kazakhstan 'On Taxes and
Other Mandatory Payments to Budget' (the Tax Code), dated 10
December 2008, has been amended in the part concerning VAT
registration and de-registration by the Law of the Republic of
Kazakhstan 'On Amending Certain Regulatory Legal Acts of the
Republic of Kazakhstan on Improving Civil and Banking Laws and the
Conditions for Entrepreneurial Activities', dated 27 February
2017.
We would like to draw your attention to the following key
aspects.
VAT registration
Mandatory VAT registration
The application for VAT registration now allows for an
electronic application, whereas previously, the first heads of
resident companies, non-residents carrying out activities in the RK
via a branch or representative offices and individual entrepreneurs
were required to appear at the competent body in person.
