The liquidation of a resident legal entity under desk control is carried out in accordance with the following conditions simultaneously during the limitation period
1) is a value-added tax payer who does not carry out business activities provided for in the provisions of Article 2 of the Entrepreneurial Code of the Republic of Kazakhstan from the date of registration for value-added tax;
2) is not a value-added tax payer;
3) those who do not have tax and social payment arrears;
4) is not registered as a taxpayer engaged in certain types of activities in accordance with paragraph 1 of Article 104 of the Tax Code.
This paragraph also applies to legal entities whose period from the date of establishment is less than the limitation period.
In the event of a decision on liquidation, the resident legal entity being liquidated simultaneously submits to the OGD at its location:
1) a tax application for termination;
2) interim liquidation balance;
3) liquidation tax reports (for the current quarter, year);
4) a tax statement on the de-registration of a cash register machine in accordance with the procedure specified in paragraph 4 of Article 111 of the Tax Code (A tax statement on the de-registration of a cash register machine is submitted by the liquidated person in case the cash register machine is registered with the OGD).
OGD, within 3 business days from the date of receipt of the tax application for termination of operations, sends requests to authorized bodies, second-tier banks and organizations engaged in certain types of banking operations. Information on requests must be provided by authorized bodies no later than 10 working days. The OGD carries out desk control within 10 working days from the date of receipt of all information from the authorized bodies and issues an opinion (2 copies) no later than 3 working days after its signing.
In case of detection of discrepancies based on the results of desk control, the resident legal entity is notified no later than 5 working days from the date of receipt of the conclusion.
If the notification is not executed or the OGD does not agree with the explanations provided by the taxpayer, or the taxpayer has made a downward adjustment, a tax audit is conducted, and it begins no later than 10 working days after the deadline for executing the notification.
Payment of tax arrears and social security payments is made no later than 10 calendar days from the date of drawing up the report.
The resident legal entity being liquidated submits the liquidation balance sheet to the OGD at its location within 3 working days from the date of receipt of the conclusion of the desk control (if there is no debt).
Basis: Order of the Acting Minister of Finance of the Republic of Kazakhstan dated October 31, 2025 No. 654 "On certain issues of fulfillment of tax obligations during liquidation, reorganization and termination of activities by taxpayers (tax agents)".
