📢 The State Revenue Department for the Karaganda Region informs taxpayers about the compulsory termination of their activities
⚖️ In accordance with Article 109 of the Tax Code of the Republic of Kazakhstan, the compulsory termination of activities is предусмотрено for taxpayers included in the register of inactive taxpayers who meet the conditions established by law.
🔎 Who is subject to compulsory termination of activities?
Pursuant to paragraph 1 of Article 109, a taxpayer included in the register of inactive taxpayers is subject to compulsory termination of activities if, during the limitation period, the taxpayer simultaneously meets the following conditions:
1️⃣ Has not independently submitted tax returns.
2️⃣ Has not carried out export or import transactions.
3️⃣ Has not made payments and/or transfers of money through bank accounts.
4️⃣ Has not been registered for value-added tax (VAT) purposes.
5️⃣ Has not acted as the head and/or founder of another legal entity or as a participant in joint entrepreneurship.
6️⃣ Has not suspended the submission of tax returns.
7️⃣ Has not owned property subject to property tax, vehicles subject to vehicle tax, or land subject to land tax, except for taxable items belonging to individuals.
8️⃣ Has no outstanding social payment liabilities.
9️⃣ Has no outstanding tax liabilities, payments to the budget, customs duties or taxes exceeding six times the monthly calculation index (MCI) in effect as of January 1 of the relevant financial year.
⚠️ In which cases do these provisions not apply?
The provisions of the first part of paragraph 1 of Article 109 do not apply to taxpayers:
🔹 subject to tax monitoring;
🔹 carrying out activities under a subsoil use contract;
🔹 having outstanding notifications on the elimination of violations identified through desk audits or tax inspections, or notifications considered fulfilled through the submission of explanations, where such violations exist;
🔹 subject to measures (seizures or restrictions) imposed by enforcement officers and/or other authorized bodies;
🔹 who are or were parties to a foreign exchange contract relating to exports or imports for which foreign exchange control procedures aimed at the repatriation of national and/or foreign currency have not been completed;
🔹 who have made payments and/or transfers of money through bank accounts during the limitation period.
📌 What else should be taken into account?
The period taken into account when including a taxpayer in the register of inactive taxpayers is also included in the period considered for the compulsory termination of activities.
🏛️ How is compulsory termination of activities carried out?
In accordance with paragraph 2 of Article 109 of the Tax Code of the Republic of Kazakhstan:
⚖️ The compulsory termination of a taxpayer’s activities is carried out by the tax authority on the basis of a court decision that has entered into legal force, in accordance with the requirements of the laws of the Republic of Kazakhstan.
📄 A taxpayer whose activities have been compulsorily terminated on the basis of a court decision that has entered into legal force is deregistered with the tax authority in accordance with the established tax registration procedure.
✅ The State Revenue Department for the Karaganda Region recommends that taxpayers fulfil their tax obligations on time, submit tax returns within the prescribed deadlines, and ensure that their registration status remains up to date.
🤝 Compliance with tax legislation is an important condition for the proper fulfilment of tax obligations.
