The transfer of a taxpayer's (tax agent's) personal account, including between state revenue authorities, is carried out in the following cases::

1) when changing:

- the 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 recognized by a permanent establishment of a non-resident; · a non-resident who is a tax agent;

2) when reorganizing a legal entity - on the basis of information from the National Register of Financial Institutions;

3) upon the transition of a non-resident legal entity to the procedure for paying CPI and submitting a declaration collectively for a group of permanent institutions in the Republic of Kazakhstan through one of the permanent institutions;

4) in case of erroneous payment of taxes and other payments;

5) upon de-registration of a structural subdivision of a legal entity with the transfer of a personal account to the personal account of the legal entity - based on information from the National Register of Banks.

Source : https://www.gov.kz/memleket/entities/kgd-zko/press/news/details/1246744?lang=ru