The tax authority maintains a Register of Inactive Taxpayers (hereinafter referred to as the “Register”).
A taxpayer shall be included in the Register if the taxpayer has failed to independently submit tax returns for twelve months following the submission of the last tax return.
The provisions described herein shall apply to resident legal entities, non-resident legal entities conducting business in the Republic of Kazakhstan through a permanent establishment or a structural subdivision, and individual entrepreneurs, except for taxpayers who have suspended the submission of tax returns in accordance with the Tax Code of the Republic of Kazakhstan.
The tax authority shall issue a decision to include a taxpayer in the Register annually, no later than 30 April.
The Register shall be published on the website of the authorized body no later than the date on which such decision is issued.
A taxpayer shall be removed from the Register upon submission of an amended tax return for the relevant tax period, whereupon the tax return is automatically deemed to have been submitted with zero values.
The tax authority shall issue a decision to remove the taxpayer from the Register no later than three business days following the date of submission of the amended tax return.
The updated Register shall be published on the website of the authorized body no later than the date on which the tax authority issues the decision to remove the taxpayer from the Register.
In the event that a taxpayer is removed from the relevant registers of registration numbers or an individual entrepreneur is deregistered, such taxpayers shall simultaneously be removed from the Register.
