Article 104. Registration of a taxpayer engaged in certain types of activities of the Tax Code of the Republic of Kazakhstan

Home / Codes / Article 104. Registration of a taxpayer engaged in certain types of activities of the Tax Code of the Republic of Kazakhstan

 1. Taxpayers engaged in the following types of activities are subject to registration of a taxpayer engaged in certain types of activities:

 1) production of gasoline (except aviation), diesel fuel, gasoline, benzanol, nefras, mixtures of light hydrocarbons, and environmental fuels;

 2) wholesale and (or) retail sale of gasoline (except aviation), diesel fuel, gas oil, benzanol, nefras, mixtures of light hydrocarbons, ecological fuels;

 3) production of ethyl alcohol and (or) alcoholic products;

 4) wholesale and (or) retail sale of alcoholic beverages;

 5) production and (or) wholesale of tobacco products;

 6) gambling business;

 7) production, assembly (assembly) of excisable goods provided for in subparagraph 6) of the first part of Article 536 of this Code, except for the import of excisable goods for which payment has been made in accordance with the customs legislation of the Republic of Kazakhstan, also in the presence of an agreement on industrial assembly;

 8) electronic trading of goods.

 2. Registration of a taxpayer engaged in certain types of activities is carried out with the tax authorities at the location of the taxable objects and (or) objects related to taxation used in the implementation of certain types of activities.

 For the purposes of subitems 1) – 5) of paragraph 1 of this Article, objects related to taxation are understood to mean the production facility of a producer of petroleum products, a base of petroleum products, a tank, a filling station, volumes of oil and (or) gas condensate and the output of petroleum products specified in the contract for the processing of oil and (or) gas condensate or the annex (specifications) to an agreement with a producer of petroleum products (for oil suppliers), stationary and (or) storage facilities that are used to carry out the types of activities specified in subitems 1) – 5) paragraph 1 of this article.

 3. Registration of a taxpayer engaged in certain types of activities subject to licensing, subject to the availability of an appropriate license, is carried out for a period not exceeding the validity period of the license.

 4. Registration of a taxpayer engaged in certain types of activities specified in subitems 1), 2) and 5) (except for the production of tobacco products), 6) – 8) of paragraph 1 of this Article is carried out on the basis of a notification of the commencement or termination of activities in accordance with the procedure established by the legislation of the Republic of Kazakhstan on permits and notifications. (hereinafter, for the purposes of this paragraph, the notice of commencement or termination of activities).

 5. The notification of the beginning or termination of the activity with the documents established in the order of formation of the taxpayer base, determined by the authorized body, is submitted to the tax authority no later than three working days before the start of a particular type of activity.

 6. If a taxpayer has several objects of taxation and objects related to taxation used in carrying out the types of activities specified in subitems 1) – 5) of paragraph 1 of this article, registration of each object of taxation and object related to taxation is carried out separately.

 7. If a taxpayer has several gambling establishments, registration is carried out for each gambling establishment separately.

 It is prohibited to use and locate taxable and tax-related objects on the territory of a gambling establishment that are not registered with the tax authorities.

The Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM.

President

Republic of Kazakhstan

Constitution Law Code Standard Decree Order Decision Resolution Lawyer Almaty Lawyer Legal service Legal advice Civil Criminal Administrative cases Disputes Defense Arbitration Law Company Kazakhstan Law Firm Court Cases

__________________________

From January 1, 2026, to invalidate the Code of the Republic of Kazakhstan dated December 25, 2017 "On Taxes and Other Mandatory payments to the Budget" (Tax Code) in connection with the entry into force of the Tax Code dated July 18, 2025 No. 214-VIII SAM.

Article 104. Refund of excess amount of value added tax of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. The refund of the excess of value-added tax at the request of the value-added tax payer for the refund of the excess of value-added tax indicated in the value-added tax declaration in accordance with Articles 431, 432 and 434 of this Code shall be made on the basis of the submitted tax application by offsetting provided for in Article 102 of this Code, and (or) transfers to the taxpayer's bank account.

2. The amount of excess value-added tax to be refunded in accordance with Articles 429, 431, 432 and 434 of this Code shall not exceed the amount of excess value-added tax on the personal value-added tax account as of the date when the tax authority draws up a payment document for the refund of excess value-added tax.

3. The refund of the excess amount of value added tax shall be made at the taxpayer's location to his bank account within the time period provided for in this Code for the refund of the excess amount of value added tax in the absence of tax arrears.

If there is a tax debt, the tax authority sets off the excess in value-added tax against the repayment of existing tax debts, including tax debts of structural divisions of legal entities, without submitting a tax application for offset.

The remainder of the excess value added tax amount after the offset provided for in this paragraph is subject to refund.

4. If the tax authority violates the deadline for refunding the excess amount of value-added tax for such excess amount, the refund of which was made in violation of the deadline, the tax authority shall charge a penalty in favor of the taxpayer for each day of delay. The penalty is calculated in the amount of 1.25 times the base rate of the National Bank of the Republic of Kazakhstan for each day of delay, starting from the day following the expiration of the refund period, including the day of refund.

5. The amount of penalty accrued in favor of the taxpayer is subject to transfer to the taxpayer's bank account on the day of repayment of the excess amount of value-added tax from budget receipts according to the appropriate budget classification code.

The footnote. Article 104 as amended by the Laws of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2021); dated 20.12.2021 No. 85-VII (effective from 01.01.2022).

On taxes and other mandatory payments to the budget (Tax Code) On Customs Regulation On Subsoil and Subsurface Use Administrative Procedural and Procedural On the Health of the People and the Healthcare System Ecological Social Commentary Article Civil Procedural Civil Code of Criminal Procedure Criminal Regulatory Decision of the Supreme Court

Tax disputes on the recognition of a notification as unfulfilled are accepted by the tax authority only in case of violation by the taxpayer of the form and deadlines for the execution of the notification.,

Tax disputes on the recognition of a notification as unfulfilled are accepted by the tax authority only in case of violation by the taxpayer of the form and deadlines for the...