📌 Who is included in the Register?
The Register includes taxpayers who have not independently submitted tax returns for 12 months following the submission of their last tax return.
This provision applies to:
🔹 resident legal entities;
🔹 non-resident legal entities conducting business in Kazakhstan through a permanent establishment or structural subdivision;
🔹 individual entrepreneurs.
❗️ An exception is made for taxpayers who have suspended the submission of tax returns in accordance with the Tax Code.
📅 When is the Register compiled?
Every year, no later than April 30, the tax authority issues a decision to include taxpayers in the Register. The Register is published on the authorized body’s official website no later than the date on which the relevant decision is issued.
🔄 How can a taxpayer be removed from the Register?
A taxpayer is removed from the Register upon submission of an amended tax return for the relevant tax period, where the tax return is automatically recognized as submitted with zero indicators.
The tax authority issues a decision to remove the taxpayer from the Register no later than three working days following the date of submission of the amended tax return. The updated Register is published on the authorized body’s official website no later than the date of the relevant decision.
Taxpayers are also removed from the Register of Inactive Taxpayers when they are removed from the registers of numbers or when an individual entrepreneur is deregistered.
⚠️ The Department recommends that taxpayers submit their tax returns on time and ensure that their registration status remains up to date.
Compliance with tax legislation helps prevent issues related to inclusion in the Register of Inactive Taxpayers.
Department of State Revenue for the Karaganda Region
