--- title: "Connecting a Company to the Insurance Database: Agreement and Access Conditions" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-10-16 canonical: https://buhgpt.kz/suraqtar/podklyuchit-kompaniyu-k-baze-strahovyh-dannyh-dogovor-i-u-en source: BuhGPT --- # Connecting a Company to the Insurance Database: Agreement and Access Conditions > **TL;DR:** In 2026, connecting a company to the insurance database, entering into an agreement with the database operator, and the conditions for accessing it are not governed by Articles 79 and 80 of the Tax Code of the Republic of Kazakhstan : Article 79 establishes the grounds for ter --- In 2026, connecting a company to the insurance database, entering into an agreement with the database operator, and the conditions for accessing it are not governed by Articles 79 and 80 of the Tax Code of the Republic of Kazakhstan: Article 79 establishes the grounds for terminating a tax obligation, while Article 80 establishes preliminary measures related to ensuring its fulfilment (Article 79 of the Tax Code of the Republic of Kazakhstan; Article 80 of the Tax Code of the Republic of Kazakhstan). Therefore, the specified provisions of the Tax Code cannot be used to determine the insurance database operator, the composition of participants, the procedure for concluding an agreement, the technical conditions for data exchange, or the period for correcting an insurance report. Who Maintains the Database and How It Is Organised Articles 79 and 80 of the Tax Code of the Republic of Kazakhstan do not contain provisions concerning the organisation that creates and maintains the insurance database. They also do not define the operator's legal form, ownership of its shares, the database structure, the information to be included, the procedure for maintaining the register of insurance agents, or the stages for launching the information system. Article 79 of the Tax Code of the Republic of Kazakhstan concerns a different area. A legal entity's tax obligation terminates after its liquidation, as well as after reorganisation by way of accession—with respect to the legal entity that has been absorbed—merger, or division (Article 79 of the Tax Code of the Republic of Kazakhstan). Consequently, this article cannot serve as grounds for concluding an agreement on the provision of insurance information or for connecting a company's information system. For an individual entrepreneur and a person engaged in private practice, the tax obligation terminates after the cessation of activities in accordance with the procedure established by the legislation of the Republic of Kazakhstan (Article 79 of the Tax Code of the Republic of Kazakhstan). For an individual, it terminates in the event of death or if the person is declared deceased pursuant to a final and binding court decision, subject to the provisions of Article 73 of the Tax Code of the Republic of Kazakhstan (Article 79 of the Tax Code of the Republic of Kazakhstan). Therefore, it is incorrect to use Article 79 of the Tax Code of the Republic of Kazakhstan to describe the launch of an insurance database by class or type of insurance. In particular, this provision does not establish: - the procedure for launching the insurance database management system; - rules for organising the collection of information from insurers and other participants; - the stages of testing information exchange; - technical requirements for data formats, transmission channels, and transmission periods; - the conditions for admitting a new company to live information exchange. Thus, the legal formalisation of access and the technical configuration of information exchange must be considered separately from the rules governing the termination of a tax obligation. The content of Article 79 of the Tax Code of the Republic of Kazakhstan does not support the conclusion that a new participant must undergo a specific procedure for testing the insurance database or conclude a particular agreement with its operator. Who May Submit Data to the Database Article 80 of the Tax Code of the Republic of Kazakhstan does not contain a list of information providers for the insurance database. This article cannot be used to classify a company as an insurance organisation, guarantee organisation, pension fund, government authority, or another category of insurance information provider. Article 80 of the Tax Code of the Republic of Kazakhstan governs preliminary measures that the tax authority applies before measures for ensuring the fulfilment of a tax obligation in the cases provided for by the Code. Such measures are implemented by sending documents issued by the tax authority (Article 80 of the Tax Code of the Republic of Kazakhstan). The list includes: - tax authority notices; - informational and warning notifications; - mandatory notifications. These documents relate to ensuring the fulfilment of a tax obligation. They do not define the range of information providers for the insurance database, do not replace an information provision agreement, and do not establish a commercial company's right to transmit or receive insurance data. Therefore, Article 80 of the Tax Code of the Republic of Kazakhstan does not support the conclusion that a single contractual basis for connecting to the insurance database applies to all commercial participants. This provision also does not establish equal access conditions for providers, the procedure for granting access to information, or the database operator's obligations when interacting with individual categories of participants. What Reports the Database Issues and Who Receives Them The cited provisions of the Tax Code of the Republic of Kazakhstan do not divide insurance reports into restricted-access reports, standard-access reports, and consolidated reports. Articles 79 and 80 of the Tax Code of the Republic of Kazakhstan do not define the content of such documents, the composition of personal information, recipient categories, or rules for disclosing insurance secrets. Therefore, the cited articles do not provide grounds for asserting that a particular insurance report includes information: - on double insurance, insurance payments, premiums, or the sum insured; - on insured events, insured objects, or insurance agents; - on the number of agreements and the volume of premiums and payments; - on the policyholder, insured person, or beneficiary; - on report recipients and the permissible scope of data provided to them. For an accountant, this means that tax Articles 79 and 80 cannot be used as the statutory basis for the content of an insurance report or a company's right to receive it. Internal regulations, access applications, and agreements should not cite these articles as provisions defining report categories. Separate rules of the Tax Code of the Republic of Kazakhstan concerning information exchange also cannot automatically be applied to insurance databases. For example, Article 89 governs the restriction of access to online resources and online platforms when a foreign company fails to comply with certain tax notifications, rather than the issuance of insurance reports (Article 89 of the Tax Code of the Republic of Kazakhstan). Under this provision, the decision to restrict access is made by the tax authority. The grounds may be a foreign company operating through an online platform in Kazakhstan failing to comply with a registration notification or a notification concerning discrepancies identified through desk control (Article 89 of the Tax Code of the Republic of Kazakhstan). These provisions do not describe access to the insurance database. Obligations of the Organisation Maintaining the Database Articles 79, 80, and 89 of the Tax Code of the Republic of Kazakhstan do not establish the obligations of the organisation maintaining the insurance database. In particular, they do not impose an obligation to generate insurance reports, keep records of requests, disclose the name of the provider of disputed information, or correct a report within five business days. Article 89 does not specify the stated period of five business days for correcting an insurance report. The article provides for other periods and a different procedure: - the decision to restrict access is issued by the tax authority within one business day following the day on which the period for complying with the relevant notification expires (Article 89 of the Tax Code of the Republic of Kazakhstan); - the decision is sent to the authorised authority for mass media within three business days after it is issued (Article 89 of the Tax Code of the Republic of Kazakhstan); - the authorised authority takes measures to restrict access within three business days after receiving the decision (Article 89 of the Tax Code of the Republic of Kazakhstan); - after the reason for the restriction has been remedied, the tax authority issues a decision to lift it within one business day (Article 89 of the Tax Code of the Republic of Kazakhstan); - the decision to lift the restriction is sent to the authorised authority for mass media within three business days after it is issued (Article 89 of the Tax Code of the Republic of Kazakhstan); - measures to lift the restriction are taken within three business days after the decision is received (Article 89 of the Tax Code of the Republic of Kazakhstan). These periods apply to tax authority decisions concerning the restriction and restoration of access to an online resource or online platform. They cannot be used as the periods for processing requests, correcting information, or issuing reports from the insurance database. The other cited provisions of the Tax Code of the Republic of Kazakhstan concern controlled foreign companies. They govern the taxation of profits, the submission of a statement of participation or control, the elimination of double taxation, and tax credits, but not the obligations of the insurance database operator (Article 335 of the Tax Code of the Republic of Kazakhstan; Article 336 of the Tax Code of the Republic of Kazakhstan; Article 398 of the Tax Code of the Republic of Kazakhstan; Article 399 of the Tax Code of the Republic of Kazakhstan; Article 414 of the Tax Code of the Republic of Kazakhstan). What the Company and Accountant Should Do The practical procedure for handling documents should be organised as follows: - Do not cite Articles 79 and 80 of the Tax Code of the Republic of Kazakhstan as grounds for connection. Article 79 governs the termination of a tax obligation, while Article 80 governs preliminary measures related to ensuring its fulfilment (Article 79 of the Tax Code of the Republic of Kazakhstan; Article 80 of the Tax Code of the Republic of Kazakhstan). - Separate tax and insurance procedures. The tax authority notices and notifications listed in Article 80 of the Tax Code of the Republic of Kazakhstan do not constitute an agreement on the provision of insurance information and do not confirm access to the insurance database (Article 80 of the Tax Code of the Republic of Kazakhstan). - Do not apply the periods in Article 89 to work with insurance reports. The one-day and three-day periods in this article apply to decisions to restrict and lift restrictions on access to online resources and online platforms (Article 89 of the Tax Code of the Republic of Kazakhstan). - Separate database connection from the rules on controlled foreign companies. A statement of participation or control must be submitted by a resident no later than 31 March of the year following the reporting tax period, as at 31 December of the reporting period (Article 336 of the Tax Code of the Republic of Kazakhstan). This period is not the deadline for submitting an application for access to the insurance database. - Do not use the rules on the taxation of CFC profits as a description of the access fee. The aggregate profits of controlled foreign companies are included in taxable income in accordance with the procedure prescribed by the Tax Code of the Republic of Kazakhstan and, for a resident individual, in annual income and the individual income tax return (Article 335 of the Tax Code of the Republic of Kazakhstan; Article 399 of the Tax Code of the Republic of Kazakhstan). - Do not substitute tax credit rules for contractual conditions. The provisions on eliminating double taxation and crediting tax paid by a controlled foreign company apply to a resident's tax obligations, not to payment for access to insurance data (Article 398 of the Tax Code of the Republic of Kazakhstan; Article 414 of the Tax Code of the Republic of Kazakhstan). When preparing an agreement, it is important for the accountant to distinguish between the subject matter of the document and the company's tax obligations. If the agreement concerns the transmission or receipt of insurance information, references to articles of the Tax Code of the Republic of Kazakhstan should be used only for the tax matters that they directly govern. For example, Article 336 may apply to a resident's obligation to report participation or control in a CFC, but it does not define the conditions for information exchange with the insurance database (Article 336 of the Tax Code of the Republic of Kazakhstan). This approach prevents different procedures from being conflated: the termination of a tax obligation, the sending of tax notices and notifications, the restriction of access to online resources, the taxation of CFC profits, and connection to an industry database. Frequently Asked Questions Can a company connect to the insurance database under Article 80 of the Tax Code of the Republic of Kazakhstan? — No. Article 80 lists preliminary measures related to ensuring the fulfilment of a tax obligation: notices, informational and warning notifications, and mandatory notifications. It does not establish the conditions for connecting to the insurance database (Article 80 of the Tax Code of the Republic of Kazakhstan). Does Article 79 of the Tax Code of the Republic of Kazakhstan identify the organisation that maintains the insurance database? — No. The article governs the termination of the tax obligations of a legal entity, an individual entrepreneur, a person engaged in private practice, and an individual (Article 79 of the Tax Code of the Republic of Kazakhstan). Can a tax notification be regarded as an agreement on the provision of insurance information? — No. Tax authority notifications relate to preliminary measures for ensuring the fulfilment of a tax obligation. Article 80 of the Tax Code of the Republic of Kazakhstan does not give them the status of an agreement for access to the insurance database (Article 80 of the Tax Code of the Republic of Kazakhstan). Does the Tax Code of the Republic of Kazakhstan establish a five-day period for correcting an insurance report? — The cited provisions contain no such period. Article 89 contains one-day and three-day periods for decisions and measures to restrict or restore access to online resources and online platforms, not a period for correcting an insurance report (Article 89 of the Tax Code of the Republic of Kazakhstan). Does the 31 March deadline relate to connection to the insurance database? — No. No later than 31 March of the year following the reporting tax period, a resident submits a statement of participation or control in a controlled foreign company. The statement is prepared as at 31 December of the reporting period (Article 336 of the Tax Code of the Republic of Kazakhstan). Do the provisions on CFCs govern the cost of access to insurance data? — No. Articles 335 and 399 concern the inclusion of CFC profits in taxable or annual income, Article 398 concerns the elimination of double taxation, and Article 414 concerns credits for tax paid by a CFC (Article 335 of the Tax Code of the Republic of Kazakhstan; Article 398 of the Tax Code of the Republic of Kazakhstan; Article 399 of the Tax Code of the Republic of Kazakhstan; Article 414 of the Tax Code of the Republic of Kazakhstan). How does a standard-access report differ from a restricted-access report? — The cited provisions of the Tax Code of the Republic of Kazakhstan do not introduce such categories of insurance reports or describe the differences between them. Therefore, Articles 79 and 80 of the Tax Code of the Republic of Kazakhstan cannot be cited as the statutory basis for this classification. Sources - Tax Code of the Republic of Kazakhstan, Article 79, “Grounds for Terminating a Tax Obligation”. - Tax Code of the Republic of Kazakhstan, Article 80, “Preliminary Measures Related to Ensuring the Fulfilment of a Tax Obligation”. - Tax Code of the Republic of Kazakhstan, Article 89, “Restriction of Access to Online Resources and/or an Online Platform”. - Tax Code of the Republic of Kazakhstan, Articles 335 and 399 on the taxation of the profits of a controlled foreign company. - Tax Code of the Republic of Kazakhstan, Article 336 on a statement of participation or control in a controlled foreign company. - Tax Code of the Republic of Kazakhstan, Article 398 on eliminating double taxation of the profits of a controlled foreign company. - Tax Code of the Republic of Kazakhstan, Article 414 on credits for tax paid by a controlled foreign company. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_