The Department of State Revenue for the Karaganda region informs that according to paragraphs 132-139 of the Rules for Maintaining a Taxpayer's (Tax agent's) personal Account, approved by Order No. 637 of the Minister of Finance of the Republic of Kazakhstan dated October 28, 2025, the transfer of a taxpayer's (tax agent's) personal account, including from one state revenue agency to another, is carried out in the following cases:

, When changing:
📍 place of residence (stay) of an individual;
, location:
* individual entrepreneur;
* a person engaged in private practice;
* a resident legal entity, its structural divisions, as well as structural divisions of non–resident legal entities;
* a non–resident legal entity operating in the Republic of Kazakhstan through a permanent establishment without opening a branch or representative office;
* a dependent agent who is considered as a permanent establishment of a non-resident in accordance with paragraph 1 of Article 229 of the Tax Code;
* a non-resident who is a tax agent in accordance with paragraph 9 of Article 687 of the Tax Code.

When reorganizing a legal entity — based on information from the National Register of Financial Institutions.

When switching to the procedure for paying corporate income tax and submitting a declaration on it by a non–resident legal entity collectively for a group of permanent institutions in the Republic of Kazakhstan through one of its permanent institutions — on the basis of a notification provided for in Article 226 of the Tax Code.

In case of erroneous payment of taxes and payments.

When de-registering a structural subdivision of a legal entity in the personal account of a legal entity — based on information from the National Register of BIN.

The transfer of a taxpayer's (tax agent's) personal account, including from one state revenue agency to another, is carried out within 10 (ten) business days from the date on which the grounds for transferring the personal account provided for in paragraph 132 of these Rules arise.

Source : https://www.gov.kz/memleket/entities/kgd-karaganda/press/news/details/1224118?lang=ru