Taxpayer's personal account: when and how is the transfer made?
The transfer of a taxpayer's personal account (tax agent), including between state revenue authorities, is carried out in the following cases:
Change of an individual's place of residence;
Change of the location of:
• an individual entrepreneur;
• a person engaged in private practice;
• a legal entity and its structural divisions;
• a non-resident conducting activities in the Republic of Kazakhstan through a permanent establishment;
• a dependent agent;
• a non-resident acting as a tax agent.
Reorganization of a legal entity;
Transition of a non-resident legal entity to the procedure for paying CPT and submitting a declaration on a consolidated basis for a group of permanent establishments;
Erroneous payment of taxes and other mandatory payments;
Removal from the registration of a structural unit of a legal entity with the transfer of the personal account to the legal entity.
The transfer of the personal account takes 10 business days from the date of the occurrence of the grounds for such transfer.
For questions on tax legislation, please contact the state revenue authorities at the place of registration.
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Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1247844?lang=ru