📌 As part of the implementation of the provisions of the new Tax Code of the Republic of Kazakhstan, Order No. 654 of the Acting Minister of Finance of the Republic of Kazakhstan dated October 31, 2025, “On Certain Issues Concerning the Fulfillment of Tax Obligations upon Liquidation, Reorganization and Termination of Activities by Taxpayers” was adopted.
⚖️ Who can use the simplified procedure for terminating activities?
In accordance with paragraph 6 of Article 74 of the Tax Code of the Republic of Kazakhstan, a simplified procedure for fulfilling tax obligations upon termination of activities is предусмотрена.
This procedure is available to individual entrepreneurs who simultaneously meet the following conditions:
✅ are not registered as value-added tax payers;
✅ do not conduct business in the form of joint entrepreneurship;
✅ do not engage in certain types of activities for which the simplified termination procedure is not permitted;
✅ have no tax arrears or outstanding social payment obligations;
✅ have fulfilled their obligations to calculate and pay taxes, payments to the budget and social payments for the tax period preceding the period covered by the liquidation tax return;
✅ have no outstanding notices, including notices issued following desk audits;
✅ have no open bank accounts.
📝 What documents must be submitted?
To terminate activities under the simplified procedure, an individual entrepreneur must submit the following documents electronically through the Taxpayer’s Office:
🔹 a tax application for termination of activities;
🔹 a liquidation tax return;
🔹 an application for deregistration of a cash register, if applicable.
⏳ How long does the termination procedure take?
The overall procedure, from the date of submission of the tax application to deregistration as an individual entrepreneur, takes approximately 13–15 days.
Employees of the state revenue authorities do not directly participate in this procedure, as its main stages are carried out automatically by the information system.
🔎 How is the procedure carried out?
📍 Stage 1. Once the application for termination of activities is received by the Integrated Tax Administration System, the status “Under Liquidation” is automatically assigned in the taxpayer’s additional information.
📍 Stage 2. Within 10 calendar days, the system automatically checks whether the individual entrepreneur meets the established requirements. The checks include the presence of outstanding debts, submission of the liquidation tax return, risk category, outstanding notices and other applicable requirements.
📍 Stage 3. If the individual entrepreneur meets all the established requirements, after 10 calendar days the system automatically assigns the application the status “Processed.” The date on which the “Under Liquidation” status ends is recorded in the taxpayer’s additional information.
📍 Stage 4. Within the following three business days, the individual entrepreneur is automatically deregistered.
⚠️ What should you pay particular attention to?
Taxes, payments to the budget and social payments reflected in the liquidation tax return must be paid no later than 10 calendar days from the date the liquidation tax return is submitted to the state revenue authority.
In practice, one of the common reasons for refusal to terminate activities is the presence of outstanding mandatory payments, including contributions and deductions payable to the compulsory social health insurance system for the reporting month in which the application for termination was submitted.
💡 Recommendations for individual entrepreneurs
To avoid refusal to terminate activities, we recommend taking the following steps:
🔹 Recheck your tax accounts for outstanding debts after 10 calendar days have elapsed from the date of submission of the tax application.
🔹 If any outstanding debt is identified, pay it as soon as possible without waiting until the final days.
🔹 Make sure that the payment information is reflected in the system and that no outstanding debt remains.
These steps will help ensure that the system records the payments in a timely manner and processes the application positively, provided that all other legal requirements are met.
❗ Important! If outstanding debt remains or non-compliance with the established requirements is identified during the automated verification, the system will refuse to terminate the activities. In this case, the individual entrepreneur must eliminate the reasons for refusal and repeat the termination procedure, including resubmitting the application for termination and the liquidation tax return.
📌 The Department of State Revenue for the Karaganda Region recommends that individual entrepreneurs carefully verify the fulfillment of all tax obligations before initiating the termination procedure, pay taxes and social payments on time, and regularly monitor the status of their tax accounts.
