The State Revenue Department explains that the location of a taxpayer is an important element of tax administration. It is at the location where tax registration is carried out, notifications are sent, appeals are considered and the competence of state revenue authorities is determined.

According to Article 11 of the Tax Code of the Republic of Kazakhstan, the location is determined depending on the category of the taxpayer.

For individuals, the place of residence is the place of registration of a citizen in accordance with the legislation of the Republic of Kazakhstan in the field of population migration.

For citizens of the Republic of Kazakhstan who reside outside the country and are not registered in Kazakhstan, the location is considered to be the last place of registration in the territory of the Republic of Kazakhstan.

For individual entrepreneurs and individuals engaged in private practice, the location is the place of primary activity indicated during tax registration.

For resident legal entities, as well as their structural divisions, the location is the address of the permanent governing body entered in the National Register of Business Identification Numbers.

🌐 For non-resident legal entities operating through a permanent establishment without opening a structural unit, the location is the place of business in the Republic of Kazakhstan indicated during tax registration.

📍 For legal entities established under the legislation of a foreign state, but having a place of effective management in the Republic of Kazakhstan, the location is considered to be the location of the actual management body indicated during tax registration and confirmed by the relevant decision of the management body.

For foreigners and stateless persons, the place of temporary stay declared during state registration in the Republic of Kazakhstan is recognized as the place of residence.

If a foreigner or a stateless person does not reside in the territory of the Republic of Kazakhstan, but receives income from sources in the Republic of Kazakhstan from a person who is not a tax agent, the place of residence or the location of the person paying such income is recognized.

The relevance of information about the location is important for timely receipt of information from the state revenue authorities and proper fulfillment of tax obligations.

Source : https://www.gov.kz/memleket/entities/kgd-karaganda/press/news/details/1243906?lang=ru