Representation in Tax Relations (Tax Code of the RK)

A taxpayer has the right to interact with tax authorities personally or through a representative 🤝

👤 Types of representatives:
🔹 Legal representative — acts on the basis of the law (parents, guardians, etc.)
🔹 Authorized representative — acts by power of attorney (accountant, lawyer, other person)

📄 Important to know:
✔️ personal participation does not cancel the right to have a representative
✔️ a representative can also be appointed in electronic format through the tax authorities' systems
✔️ all actions of the representative = actions of the taxpayer themselves

⛏ Special case
In subsoil use within a consortium, interests can be represented by an operator, who acts on behalf of the participants and bears tax obligations.

💡 Representation is a legal tool for convenient and effective tax administration.

Source : https://www.gov.kz/memleket/entities/kgd-zko/press/news/details/1153753?lang=kk