of September 22, 2014 No. NK-06/7900-I
The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan (further - MF RK Oil Company) on reduction explanation in compliance of registration these physical persons, reports the following.
According to item 4 of article 27 of the Law of the Republic of Kazakhstan "About private entrepreneurship" (further - the Law on state of emergency) the physical person has the right to be registered as the individual entrepreneur in attendance procedure (on paper) by submission of documents on registration through the Center of acceptance and information processing of tax authorities or by means of web - the portal of "the electronic government" of the Republic of Kazakhstan.
At the same time the registering body within one working day from the moment of representation by physical person of the documents specified in item 4 of article 27 of the Law on state of emergency makes state registration of the individual entrepreneur (joint individual venture) or refuses such registration.
According to the subitem 1) of Item 1 of article 563 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) tax authorities perform modification and amendments in the registration data provided in case of registration as physical person based on data of the National register of individual identification numbers.
Since 2011 change of the data entered in the National register of individual identification numbers "Physical persons" (GBD FL) arrive in tax authorities from judicial authorities in the automatic mode by means of the State database.
Proceeding from stated, change of registration these physical persons, in particular: F.I.O, the residential address, the identity document, shall be made in the Integrated Taxation Information System (ITIS) in the automatic mode.
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