ASTANA ( WNAM MONITORING ): ChatGPT, the artificial intelligence-based chatbot developed by OpenAI, has officially become a value-added tax (VAT) payer in Kazakhstan, reported the State Revenue Committee’s press service on May 27.
Starting from May 2025, OpenAI, L.L.C. — a leading U.S. organization in the field of artificial intelligence and the creator of ChatGPT — has undergone conditional registration in Kazakhstan to pay VAT on services provided to individuals in the country.
According to the State Revenue Committee, this step is part of broader efforts to enhance cooperation with global digital platforms and ensure legal and transparent taxation in the digital economy.
ChatGPT operates based on the GPT (Generative Pre-trained Transformer) language model, which is trained on a large volume of text data. It is capable of understanding questions and requests, generating logical and meaningful responses, assisting with translations, writing, programming, learning, and more. It serves as a virtual assistant, consultant, conversation partner, and a tool for creativity and productivity.