Dear taxpayers!
According to paragraphs 4 and 6 of Article 85 of the Code of the Republic of Kazakhstan "On Taxes and other Mandatory payments to the Budget" (hereinafter referred to as the Tax Code), the removal from VAT registration on the basis of a decision of the tax authority is carried out without notification if the first head or sole founder is declared deceased, if from the moment of death (declaration of deceased) six months have elapsed.
In accordance with paragraph 1, paragraph 1 of Article 78 of the Tax Code, tax authorities exclude a taxpayer from the state database of taxpayers on the basis of information from national registers of identification numbers or on a tax application due to the death or declaration of a deceased individual.
In accordance with paragraph 1 of Article 412 of the Tax Code, the obligation to issue an ESF extends:
- for VAT payers;
- for commission agents and freight forwarders who are not registered for VAT;
- for taxpayers, regardless of VAT registration, but selling goods included in the "List of exemptions" (the list of exemptions is available on the website kgd.gov .kz);
- on taxpayers selling imported goods;
- to the structural subdivision of the authorized body in the field of the state material reserve when they release goods;
- for taxpayers who are not VAT payers, in the case of the sale of goods that have entered the "Virtual Warehouse" module of the electronic invoices information system to such taxpayers;
- for resident legal entities (with the exception of state institutions and state organizations of secondary education), non-residents operating in the Republic of Kazakhstan through a branch, representative office, individual entrepreneurs, persons engaged in private practice, not registered as a VAT payer in the Republic of Kazakhstan, under a civil transaction, the value of which exceeds 1000 times the size the monthly calculation index established by the law on the republican budget and effective on the date of such a transaction;
- for taxpayers - for international cargo transportation services.
In case of discharge of the ESF in violation of the deadlines provided for in Article 413 of the Tax Code, it entails administrative liability under Part 3 and Part 4 of Article 280-1 of the Code of the Republic of Kazakhstan "On Administrative Offenses".
"Indirect Tax Administration Department"