On taxes and other obligatory payments to the budget (Tax Code)

Article 91. Inactive taxpayer

1. Inactive taxpayers are dormant legal entities and individual entrepreneurs.

2. A dormant legal entity is a resident legal entity, a non-resident legal entity operating in the Republic of Kazakhstan through a permanent establishment, as well as a structural unit of a non-resident legal entity that failed to submit, within one year after the deadline established by this Code, for a taxable period:

1) a corporate income tax declaration;

2) a declaration on a gambling tax, on a fixed tax, if no such declaration has been submitted for three taxable periods following the specified taxable period;

3) a simplified declaration, if no such declaration has been submitted for two taxable periods following the specified taxable period.

3. A dormant individual entrepreneur is an individual entrepreneur who failed to submit, within one year after the deadline established by this Code, for a taxable period:

1) an individual income tax declaration;

2) a declaration on a gambling tax, on a fixed tax, if no such declaration has been submitted for three taxable periods following the specified taxable period;

3) a simplified declaration, if no such declaration has been submitted for two taxable periods following the specified taxable period.

4) the calculation of a patent value within two years from the expiration date of the most recent patent.

4. Paragraphs 2 and 3 of this article shall not apply to resident legal entities, non-resident legal entities operating in the Republic of Kazakhstan through a permanent establishment, structural units of a non-resident legal entity and individual entrepreneurs, who suspended activities, during the period of suspension.

5. Annually, on or before April 30, tax authorities issue an order on recognizing taxpayers as inactive, information on them is published on the website of the authorized body on the date of such an order.

6. Information on taxpayers recognized as inactive is removed from the website of the authorized body in accordance with the tax authority’s order issued within five business days after:

1) the taxpayer’s fulfillment of a tax obligation for filing tax returns;

2) the payment of fines for failure to file tax returns within the time limit established by this Code, if they are applied to the taxpayer in accordance with the legislation of the Republic of Kazakhstan.

7. Information on taxpayers recognized as inactive shall be removed from the website of the authorized body within one business day following the day of the tax authority’s relevant order.

8. If a taxpayer is removed from the State Register of Legal Persons or deregistered as an individual entrepreneur, such taxpayers are concurrently removed from the list of inactive taxpayers.