In accordance with Article 105 of the Tax Code of the Republic of Kazakhstan, the deregistration of a taxpayer registered for certain types of activities is carried out by the state revenue authorities, depending on the type of activity and the grounds for deregistration.
Deregistration is carried out in the following cases:
🔹 Based on a notification of termination of activities — if the taxpayer ceases to carry out the types of activities specified in paragraph 1 of Article 104 of the Tax Code, or deregisters all taxable items and items related to taxation indicated in the registration data.
🔹 Based on information from the State Electronic Register of Permits and Notifications — if the licence authorising the relevant type of activity is terminated.
🔹 Based on a decision of the state revenue authority — in the following cases:
* termination of lease agreements, agency agreements or oil processing agreements provided for by Article 105 of the Tax Code, relating to certain activities involving the production and sale of petroleum products, as well as the wholesale sale of tobacco products;
* the taxpayer’s absence from the address specified in the licence when carrying out the activity referred to in subparagraph 4) of paragraph 1 of Article 104 of the Tax Code;
* failure to submit an excise tax declaration and/or calculation within three months from the day following the statutory filing deadline, by taxpayers carrying out the types of activities specified in subparagraphs 1), 2), 3), 5) and 7) of paragraph 1 of Article 104 of the Tax Code.
Please note! The grounds and procedure for deregistration depend on the nature of the activity carried out. Taxpayers must notify the state revenue authorities in a timely manner when terminating their activities and fulfil their tax reporting obligations.
