IIN in Kazakhstan – Your New Tax Residence

Kazakhstan is one of few jurisdictions that has not attached to the International Convention of the Organization for Economic Co-operation and Development (OECD), that is engaged in improvement of the international tax system by promoting policies aimed at achieving maximum, sustained economic growth and employment, and improving living standards in member countries, while ensuring financial stability and thus promoting the development of the world economy.

At the same time, KZ is not on the blacklist of companies due to active cooperation in its other branches. The change of tax resident of the company will reduce risks of cancellation of bank secrecy and automatic exchange of information with other financial institutions. It is enough to register a natural person, being a non-resident, as a taxpayer in Kazakhstan, to receive the individual identification number (IIN), the analogue of the Russian TIN. A person loses the status of a tax resident in Russia or any other state, thereby exempting the beneficiary’s personal income from additional taxation.

General information on IIN (TIN)

The individual identification number (IIN) has been introduced in Kazakhstan since January 1, 2012. This is the unique number consisting of a combination of 12 digits assigned to a natural person, generated from his personal unique and unchangeable data. Any changes and modifications of the code are not possible to preserve the integrity of information banks of different levels.

IIN is shown in the following documents of RK: Birth certificate, Passport; Residence permit of a foreigner in RK; Certificate of stateless person; Registration certificate for Foreigners and stateless persons in case of absence of RK documents certifying identity.

Individual identification number will be used by any person all his life, with the time it shall replace the TIN, SIC and other codes of statistics, collecting all the information in a single, unchanged place. This is the goal pursued when implementing the individual number. Good practices of other countries showed the necessity in the uniform system of data registration for certain person. Relations between the society and government are thus simplified.

IIN obtaining by a non-resident in Kazakhstan

In certain operations conducted by a non-resident in Kazakhstan, the former needs IIN.

Registration of the bank account in Kazakhstan, execution of real estate and property, appointment to managerial positions and receipt of income requires IIN registration.

IIN requires a number of documents notary certified submit to the Tax office of RK, where as a result the registration certificate as established shall be issued. Registration of non-residents as taxpayers with subsequent receipt of the registration certificate shall be completed within 3 days.