Receiving a foreign citizen’s IIN is made by registering a non-resident individual as a taxpayer.

When does a foreigner need to get an IIN in Kazakhstan?

In accordance with Article 74 of the Tax Code, an alien must obtain an IIN in the following cases:

• opening a current account in Kazakhstani resident banks;
• receiving income from sources in the Republic of Kazakhstan that are not subject to tax at the source of payment;
• acquiring property in the Republic of Kazakhstan, which is subject to property tax, vehicle tax or land tax (that is, real estate, transport, land);
• appointment of the first heads of resident legal entities (Kazakhstan legal entities), as well as heads of branches, representative offices of non-resident legal entities (foreign legal entities operating in the Republic of Kazakhstan.

Where can I apply for a foreigner to receive IIN?

In accordance with the Standard of the state service “Registration of taxpayers”, applications are accepted and the results of the provision of state services are provided by the Tax Administrations of districts, cities and districts in cities, in the territory of special economic zones through information receiving and processing centers, and on the principle of “one window” using the e-government web portal.

What documents are required to obtain a foreigner ID?

In “On taxes and other obligatory payments to the budget (Tax Code)” Code of the Republic of Kazakhstan of December 25, 2017 No. 120-VI ЗРК. contains a list of required documents. These include:

• application for registration;
• a notarized copy of a document certifying the identity of an alien or stateless person (internal or international passport);
• a notarized copy of a document confirming tax registration in the country of citizenship (residence), indicating the tax registration number (or its equivalent) if the foreigner has such a document in place;
• a notarized copy of a document confirming the amount of income from sources in the Republic of Kazakhstan (in the case of registration on the basis of receiving income from sources in the Republic of Kazakhstan if such a document is available).

Result of the service

Issuance of registration certificate in the form approved by the authorized body (when entering information about a non-resident, a foreigner or a stateless person, non-resident legal entities operating in the Republic of Kazakhstan through a permanent establishment without opening a branch, an insurance organization or a dependent agent, diplomatic and equivalent to it representation, consular office in the HBB NP). A document confirming the receipt of a tax declaration on deregistration or a document on the refusal to accept a tax declaration on deregistration.

Dates of issuing IIN

In accordance with paragraph 3 of Article 75 of the Tax Code of the Republic of Kazakhstan, registration of foreigners as taxpayers is carried out by the tax authority with the issuance of a registration certificate within 3 working days.