In accordance with the Tax Code of the Republic of Kazakhstan, the interests of a taxpayer in tax relations may be represented by legitimate and authorized representatives.

According to Article 39 of the Tax Code of the Republic of Kazakhstan, the legal representative of an individual is a person authorized to represent an individual in accordance with the legislation of the Republic of Kazakhstan.

The actions (or inaction) of a legal representative committed on behalf of an individual are recognized as the actions (or inaction) of the individual himself.

In turn, Article 40 of the Tax Code of the Republic of Kazakhstan defines an authorized representative of a taxpayer (tax agent) as a person representing the interests of a taxpayer in relations with tax authorities and other participants in tax legal relations.

For individuals, including individual entrepreneurs and individuals engaged in private practice, the authorized representative acts on the basis of a notarized power of attorney or a power of attorney equivalent to it, executed in accordance with the civil legislation of the Republic of Kazakhstan.

In relation to legal entities or their structural divisions, the representative acts on the basis of constituent documents and (or) a power of attorney, which defines the relevant powers.

The taxpayer also has the right to appoint an authorized representative in electronic format by issuing an electronic document through the information systems of tax authorities indicating the powers of the representative.

In this case, the actions or omissions of an authorized representative committed on behalf of a taxpayer (tax agent) are recognized as the actions or omissions of the taxpayer himself.

(unofficial translation)

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/1179981?lang=kk