According to the amendments adopted on 3 July 2013 which were introduced into paragraph 1 of Article 598 of the RK Tax Code, but becomes effective backdated – on 1 January 2013, a tax application for obtainment of information on nonexistence (existence) of tax arrears, OPC payable and social charges can be filed by a taxpayer by two ways: in person or through the “electronic government” web portal.
At that, the application can in person be filed in the tax authority, according to the place of his registration, or in the Public Service Center (PSC). Therefore, the taxpayer now can choose, at its own discretion, where the application for obtainment of information on nonexistence of tax arrears shall be filed in: the tax authority or the PSC.
Also, the taxpayer can file the application remotely in an electronic form on the website of e-government or in the taxpayer’s dashboard of his organization. To obtain the application through the e-government portal, a digital signature of an organization is required. The signature is issued by the PSC. To obtain the application through the taxpayer’s dashboard, the taxpayer’s electronic key has to be obtained, with the help of which the tax reporting is submitted.
Source: www.yantsen.net