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Home / Codes / Article 75-1. Taxpayer's passport of the Tax Code and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

Article 75-1. Taxpayer's passport of the Tax Code and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

АMANAT партиясы және Заң және Құқық адвокаттық кеңсесінің серіктестігі аясында елге тегін заң көмегі көрсетілді

Article 75-1. Taxpayer's passport of the Tax Code and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

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. 

     1. A taxpayer's passport shall be placed by taxpayers engaged in activities in the fields of public catering and trade in places where cash registers are located and publicly accessible to inform the public.  

     2. The taxpayer's passport contains the following information:

     1) Identification number;

     2) the name of the individual entrepreneur or legal entity;

     3) the surname, first name, patronymic (if it is indicated in the identity document) of the individual entrepreneur, the head of the legal entity;

     4) taxpayer status – active, inactive, suspended the submission of tax reports;  

     5) the date of registration, the date of de-registration;

     6) the registration number of the cash register machine with the tax authority, the place of use of the cash register machine;

     7) the presence or absence of a license for the storage and retail sale of alcoholic beverages, with the exception of activities related to the storage and retail sale of alcoholic beverages in the territory of its production.

     3. The information of the taxpayer's passport is generated by the tax authority once a month, no later than the 15th day of the second month following the reporting month, and is subject to publication on the website of the authorized body.

     The footnote. Chapter 9 is supplemented by Article 75-1, in accordance with the Law of the Republic of Kazakhstan dated December 20, 2021 No. 85-VII (effective from 03/01/2022).

 

President    

Republic of Kazakhstan     

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