In accordance with the Tax Code of the Republic of Kazakhstan and other legislative acts, tax registration obligations are established. In particular, the following is provided:

      - registration as an individual entrepreneur (individual entrepreneur);

     - registration of persons engaged in private practice (lawyers, notaries, mediators);

     - obligatory registration under VAT;

     - registration when carrying out certain types of activities.

       The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan informs that monitoring is being carried out against persons who have signs of non-compliance with these requirements.

      If violations are detected, a notification is sent on the need for registration. The term of its execution is 30 working days from the date of delivery. In case of non-fulfillment of the notice, expenditure transactions on bank accounts are suspended.

     In case of disagreement, the taxpayer has the right to submit a written explanation with the attachment of supporting documents. If the arguments presented are not substantiated, a decision is made within 20 working days to recognize the notice as unfulfilled and to appoint a thematic tax audit.

      At the same time, preventive measures are also applied by the tax authorities. In particular, notifications are sent through the "Taxpayer's Office" about approaching the threshold of mandatory VAT registration. In addition, we inform you that within the framework of the tax administration policy "from scratch" from January 1, 2026, micro and small businesses are exempted from administrative fines for turnovers carried out before the specified date during the period of absence of VAT registration.

      The State Revenue Committee urges taxpayers to meet tax obligations in a timely manner and in good faith.

Source : https://www.gov.kz/memleket/entities/kgd-akmola/press/news/details/1166533?lang=kk