Sole proprietors must indicate all addresses of rented apartments in TNF 910.00 In the "Information about the place of business" section, it is necessary to specify all leased facilities separately for each address, indicating the corresponding Department of Internal Affairs, city, street, house and apartment number. Important: The IPN is calculated based on the rate applicable to the location of each property. The base rate of 4% is applied, or the rate changed by the decision of the local maslikhat within the stipulated range is reduced or increased to 50%. That is, if the sole proprietor is registered in one city, but rents apartments in other localities, then when filling out the form 910.01, he must reflect the UHD and addresses of all objects and take into account the decisions of the maslikhats at their location. The procedure for filling out TNF 910.00 is established by the Order of the Minister of Finance of the Republic of Kazakhstan dated November 12, 2025 No. 695.

Source : https://www.gov.kz/memleket/entities/kgd-zko/press/news/details/1272997?lang=ru