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

Article 78. Removal of a taxpayer from the state database of taxpayers

1.Tax authorities shall remove a taxpayer from the state database of taxpayers on the basis of data from national registers of identification numbers, or pursuant to a tax application due to:

1) the death of an individual or declaring him/her dead;

2) relocation of an individual for permanent residence from the Republic of Kazakhstan and termination of citizenship, provided he/she has no unfulfilled tax obligations or taxable and (or) tax-related items in the territory of the Republic of Kazakhstan;

3) excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2021);




4) removal of legal entities, their structural units from the National Register of Business Identification Numbers or deregistration of structural units of legal entities;

5) change of the place of effective management (the location of the actual management body) in the Republic of Kazakhstan of a legal entity established in accordance with the legislation of a foreign state;

6) termination of a non-resident’s activity through a permanent establishment;

7) termination of activity in the Republic of Kazakhstan by a foreigner or a stateless person;

8) termination of rights to the assets, shares and (or) participatory interests of a non-resident specified in subparagraphs 4), 5) and 6) of paragraph 2 of Article 75 of this Code, provided that such a non-resident has no other taxable item in the Republic of Kazakhstan;

9) termination of activity of a diplomatic mission and equivalent representative office of a foreign state, a consular establishment of a foreign state accredited in the Republic of Kazakhstan;

10) termination of a non-resident’s activity through a dependent agent in the Republic of Kazakhstan, who is considered to be a permanent establishment of this non-resident in accordance with paragraph 3 of Article 220 of this Code;

11) closure of a non-resident legal entity registered as a taxpayer for the purpose of opening a current account with a resident bank, provided that such non-resident does not have current accounts with resident banks, and also in the absence of information about opening current accounts within six months from the date of the bank’s notification receipt.

2. In order to exclude from the state taxpayers database of the persons specified in subparagraphs 3) - 11) of paragraph 2 of Article 75 of this Code, the tax authority shall direct to the registering authority an electronic notice of deregistration of:

1) a non-resident legal entity operating in the Republic of Kazakhstan through a permanent establishment without opening a branch, representative office - on the basis of a tax application for deregistration;

2) a non-resident legal entity that is a tax agent calculating income tax, acquiring (selling) property, shares, securities, participatory interests in accordance with Article 650 of this Code - on the basis of a tax application for deregistration;

3) excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2021);




4) a diplomatic mission and equivalent representative office of a foreign state, a consular establishment of a foreign state accredited in the Republic of Kazakhstan - on the basis of information on the termination of activities of a diplomatic mission and equivalent representative office of a foreign state, a consular establishment of a foreign state accredited in the Republic of Kazakhstan, furnished by the authorized state body conducting foreign policy activity;

5) a non-resident legal entity specified in subparagraph 8) of paragraph 2 of Article 75 of this Code - on the basis of a dependent agent’s tax application for deregistration;

6) a non-resident legal entity that has a current account with a resident bank - on the basis of a bank notification of closing the non-resident’s current account.

3. An electronic notice indicating information about non-residents specified in paragraph 2 of this article shall be directed by tax authorities to the registration body within one business day from the date of receipt of the tax application for deregistration, of the bank’s notification.

4. Removal of a taxpayer from the state database of taxpayers shall be made by a tax authority on the basis of information from national registers of identification numbers provided that the taxpayer has no unfulfilled tax obligations.

Footnote. Article 78 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 No. 241-VI (shall be enforced from 01.07.2019); dated 10.12.2020 No. 382-VI (effective from 01.01.2021).

Clause 2. Registration of an individual entrepreneur and a private practice owner