Tax legislation shall apply throughout the entire territory of the Republic of Kazakhstan and shall extend to individuals, legal entities, and their structural subdivisions.
· For control over accuracy of calculations and timeliness of tax payments state registration and registry of taxpayers is carried out by means of taxpayer’s data inclusion into state database of taxpayers (State Register of Taxpayers of the RK).
· Physical persons, legal entities and nonresidents, who are obliged to have state registration of taxpayer of the RK, shall be necessarily registered as taxpayers in the RK.
A tax obligation shall be understood to mean an obligation of a taxpayer to the state arising in accordance with the tax legislation, by virtue of which a taxpayer is required to register with a tax authority, identify objects of taxation and objects related to taxation, calculate taxes and other mandatory payments to the budget, prepare tax reporting materials, file them within the established deadlines, and pay taxes and make other mandatory payments to the budget.
Tax liability is liability of taxpayer before State, coming in compliance with the Tax Code, due to which every taxpayer shall be registered in tax agency, indicate objects of taxation and objects, connected with taxation, pay taxes and other mandatory payments to budget, make tax reporting, present it within fixed terms and pay taxes and other mandatory payments to budget.