State Revenue Department for the East Kazakhstan region informs that under the Article 93 of the Code of the Republic of Kazakhstan" On Taxes and Other Mandatory Budget Payments " dated 25.12.2017 No. 120-VI, the procedure of compulsory liquidation of taxpayers is currently in progress by state revenue bodies.
According to the standards of this article, taxpayers subject to compulsory liquidation will be liquidated if there are no claims in respect of them from creditors and other persons whose rights and legitimate interests may be affected by the actions of such taxpayers, as well as simultaneously meeting the following conditions:
1) The following persons should be included in the list:
- legal entities-residents, branch and representative offices of legal entities;
- non-resident legal entities operating through a permanent establishment without opening branch, representative offices;
- individual entrepreneurs.
2). The subjects specified in paragraph 1 of this Article (hereinafter -subjects) must simultaneously meet the following conditions:
1) before 1 January of the calendar year, but not less than the limitation period established by Article 48 of this Code:
who did not submit tax reports;
who did not perform export-import operations;
who have not made payments and (or) money transfers to bank accounts, except in cases where the amount of payment and (or) money transfer for a calendar year does not exceed 141 times the monthly calculation index established by the law on the republican budget and effective on January 1 of the corresponding financial year, as well as receiving pension and (or) social benefits;
who were not registered as a payer of value added tax;
2) as at 1 January of the calendar year:
who are not registered as a payer of value added tax;
who did not suspend the submission of tax reports in accordance with the procedure established by Articles 213 and 214 of this Code;
without ownership rights for objects that are not subject to property taxes, vehicles, land tax, unified land tax, with the exception of objects subject to these taxes from individuals;
who do not have arrears in social payments;
who do not have tax arrears in taxes and budget payments, customs payments and taxes in excess of 6 times the monthly calculation index established by the law on the republican budget and applicable at 1 of the corresponding financial year.
The provisions of this paragraph do not apply to taxpayers:
1) subject to tax monitoring in accordance with this Code;
2) carrying out activities in accordance with the contract for subsurface use.
The final list of persons subject to compulsory liquidation (de-registration , suspension of the activities) is formed no later than 1 July of the calendar year, provided that the information specified in subparagraph 3) of paragraph 2 of this article is received and there are no statements (claims) of creditors or other persons.
Therefore the list of taxpayers subject to compulsory liquidation formed by the state revenue bodies is posted on the web portals of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan www.kgd.gov.kz tab – East Kazakhstan region, in the section:" The list of entities subject to compulsory liquidation ".