For registration of taxpayer application on the following forms must be presented to the rating authority:
form 001.00 – application for tax payer registration of individuals, including the persons realizing entrepreneurial activity advocacy and notary activities.
form 002.00 - application for tax payer registration realizing entrepreneurial activity as farming.
form 003.00 - application for tax payer registration realizing entrepreneurial activity (non-resident of the Republic of Kazakhstan).
The recording of taxpayer registration shall be performed after a taxpayer has gone through the process of state taxpayer registration with tax authorities.
When recording of tax payer registration a taxpayer shall present the following documents:
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for an individual- copy of the identity document;
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copy of document determining term of residence in the Republic of Kazakhstan;
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copy of document confirming place of residence in the Republic of Kazakhstan;
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based on the location of the legal entity or its structural subdivision;
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based on its place of business;
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based on the location and/or place of registration of objects of taxation and objects related to taxation;
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for an individual entrepreneur- copy of state register of tax payer certificate for an individual entrepreneur.
Procedure of filling the application
Application forms are filled in the following way:
- by an individual in accordance with data of identity document;
- representative of taxpayer must present the identity document and the documents certifying the representative’s right to the tax bodies;
- for the founder by copy of identity document and its data is verified with the data of constitutive documents;
- for the head by copy of identity document and the reference about commission by the head or agreement;
- for authorized person by copy of identity document and copy of letter of attorney on power to sign the application;
- when filling the application no amendments, erasures and mistakes are required, the symbols as «+, /, %, Z» are not used.
Application form should be filled in the following way:
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Manual filling of printed application form. Letters, figures being the object information must be recorded separately each symbol in separate sell.
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Manual filling of printed application form by printer.
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Manual filling of printed application form by typewriter.
Requirements for application filling:
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Forms shall be filled properly, by capital printed letters, by ball or fountain pens, blue or black inks.
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Application form has fixed and specific margin set. Type of information of particular margin is determined by its name. For example in margin «Surname» can be only surname, in margin «Date» - is only date. Only data from the filled margins have the significance in further filling of information.
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Form requisites are filled in special margins which are divided in cells. Only one symbol (letter, figure) is recorded on each cell.
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Figure cells are filled by Arabian figures from left to right.
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Letter margins are filled from the first left cell.
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Folding is performed without hyphen.
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If under form filling some of cells are not filled, it will remain unfilled.
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The date, month and year is filled by Arabian figures in all margins “Date”. Date and month up to 10 are filled by the following way: 01, 02, 03, 04, 05, 06, 07, 08, 09, and year shall be filled by four-digit figure (for example, 2001, 2002, and 2009).
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If there is the place for stamps and seals on bipartite form it is necessary to provide that the inks used for filling shall not impact the information on the wire side.
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When placing the signature it is necessary to provide that the content of such blocks shall not put the defects in object information.
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Registration number of taxpayer (RNN) is indicated in the left upper side on each list of application.