In the Republic of Kazakhstan, a mandatory notification procedure has been introduced for the commencement and termination of passenger and baggage transportation by taxi. Pursuant to the Law of the Republic of Kazakhstan “On Automobile Transport” and the Law “On Permits and Notifications”, individual entrepreneurs and legal entities are required, prior to commencing taxi transportation activities, to submit a notification to the authorized government agency via the elicense.kz portal.
As part of the update of legislative requirements, the notification procedure has also been extended to individuals engaged in self-employment. Thus, self-employed citizens providing taxi transportation services for passengers and baggage are required to submit a notification on the commencement of activities on the same basis as other business entities.
The notification on commencement of activities must be submitted by all the persons who actually provide passenger and baggage transportation using passenger vehicles, including those operating through online platforms and mobile applications. At the same time, persons who do not themselves carry out transportation activities but merely provide vehicles for rent are not considered carriers and are therefore not subject to this requirements.
Upon termination of taxi transportation activities, the applicant must submit a notification on the termination of activities. This is required to remove the relevant information from the state register and to avoid potential legal and administrative consequences.
Additionally, it should be noted that changes in tax regimes and the development of digital platforms do not eliminate the established notification procedure. Regardless of the applicable tax regime, the provision of taxi transportation services for passengers and baggage without submitting the relevant notification is not permitted.