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

Article 92. A taxpayer in liquidation (terminating activity)

1. A taxpayer in liquidation (terminating activity) is a person who submitted a tax application for a tax audit in connection with liquidation (termination of activity) or a tax application for terminating activity. In this case, information on such a taxpayer is placed on the website of the authorized body within three business days from the submission of a relevant application.

2. Tax authorities remove a person being in liquidation (terminating activity) from the list of taxpayers in case of:

1) his/her/its removal from the National Register of Business Identification Numbers - within three business days from the receipt of such information;

2) his/her deregistration as an individual entrepreneur and a private practice owner - within three business days from the date of deregistration.
Article 93. Features of involuntary termination of taxpayers’ activities

1. Resident legal entities, their structural units, structural units of a non-resident legal entity, non-resident legal entities operating through a permanent establishment without setting up a structural unit, individual entrepreneurs are subject to involuntary termination of activities, if they meet all of the following requirements at the same time:

1) before January 1 of a calendar year, but not less than the limitation period established by Article 48 of this Code, they:

haven’t filed tax returns;

haven’t performed export-import transactions;

have made no payments and (or) money transfers in bank accounts, except for cases when the amount of payment and (or) transfer of money for a calendar year shall not exceed 141 times the Monthly Calculation Indexes established by the law on the republican budget and effective as of January 1 of a relevant financial year, and also cases of receiving pension and (or) welfare benefits;

haven’t been registered as VAT payers;

2) as of January 1 of a calendar year, they:

are not registered as VAT payers;

haven’t suspended the filing of tax returns as prescribed by Articles 213 and 214 of this Code;

don’t own items subject to taxation on property, vehicles, land, by uniform land tax, except for items subject to taxation by specified taxes imposed on individuals;

have no arrears in social welfare payments;

have no tax arrears in taxes and payments to the budget, customs payments and taxes in the amount exceeding 6 times the monthly calculated index established by the law on the republican budget and effective as of January 1 of a relevant financial year.

The provisions of this paragraph shall not apply to taxpayers:

1) subject to tax monitoring in accordance with this Code;

2) carrying out activities under a subsoil use contract.

2. Tax authorities annually:

1) on or before March 1, draw up a preliminary list of entities that meet the conditions of paragraph 1 of this article;

2) on or before April 1, place this list of entities subject to compulsory liquidation in the mass media, indicating the following details:

the identification number (if any);

the registration number of a taxpayer;

the last name, first name, patronymic (if it is indicated in an identity document) of an individual or the name of an entity;

the name of a tax authority at the location of the entity;

the address of a tax authority for accepting applications (claims) of creditors and (or) other persons whose rights and legitimate interests are affected in the event of compulsory liquidation (deregistration, termination of activities) of the entity;

3) no later than May 1, after the placement of this list of entities in the mass media, send requests to:

second-tier banks and organizations carrying out certain types of banking operations - on payments and (or) transfers of money specified in Subparagraph 1) of part one of Paragraph 1 of this Article;

authorized state agencies – on existence of property, vehicles, land plots;

registering authority – on existence (absence) of information in the National Register of Identification Numbers.

3. Tax authorities accept applications (claims) of creditors or other persons along with documents confirming the legitimacy of claims, before June 1 of a calendar year.

4. The final list of entities subject to involuntary liquidation (deregistration, termination of activities) shall be drawn up on or before July 1 of a calendar year, given the receipt of information specified in subparagraph 3) of paragraph 2 of this article and absence of applications (claims) from creditors or other persons.

5. Claims for involuntary liquidation (deregistration, termination of activities) in respect of entities included in the list specified in paragraph 4 of this article shall be forwarded by tax authorities to a court on or before September 1 of a calendar year.

Footnote. Article 93 as amended by the Law of the Republic of Kazakhstan dated 26.12.2018 No. 203-VI (shall be enforced from 01.01.2019); dated 02.04.2019 No. 241-VI (shall be enforced from 01.07.2019).

Chapter 10. IN-HOUSE AUDIT