If a taxpayer (tax agent) fails to repay the amount owed to the budget after taking all the measures provided for in Article 121 of the Tax Code, the tax authority has the right to take measures to declare him bankrupt in accordance with the legislation of the Republic of Kazakhstan on rehabilitation and bankruptcy.
The procedure for liquidation of a taxpayer (tax agent) declared bankrupt is carried out in accordance with the legislation of the Republic of Kazakhstan on rehabilitation and bankruptcy.
Main expert
collection department
State Revenue Department
in the Enbekshikazakh district
Musaev D.A..