The Code of the Republic of Kazakhstan "On Taxes and other mandatory payments to the Budget" (Tax Code)
Article 91. Inactive taxpayer
Аnactive taxpayers include inactive legal entities and individual entrepreneurs.
An inactive legal entity is a resident legal entity, a non-resident legal entity operating in the Republic of Kazakhstan through a permanent establishment, as well as a structural subdivision of a non-resident legal entity that has not submitted for the tax period after one year after the deadline for submission established by this Code.:
1) corporate income tax declaration;
2) a declaration on gambling business tax, on a fixed tax, provided that for three tax periods following the specified tax period, such a declaration is not submitted;
3) a simplified declaration, provided that no such declaration has been submitted for the two tax periods following the specified tax period.
An inactive individual entrepreneur is an individual entrepreneur who has not submitted for the tax period after one year after the deadline for submission established by this Code:
1) declaration of individual income tax;
2) a declaration on gambling business tax, on a fixed tax, provided that for three tax periods following the specified tax period, such a declaration is not submitted;
3) a simplified declaration, provided that for two tax periods following the specified tax period, such a declaration is not submitted;
4) calculation of the patent value within two years from the expiration date of the last patent.
Paragraphs 2 and 3 of this Article do not apply to resident legal entities, non-resident legal entities operating in the Republic of Kazakhstan through a permanent establishment, structural subdivisions of a non-resident legal entity, and individual entrepreneurs who have suspended their activities for the period of its suspension.
Tax authorities annually, no later than April 30, issue an order to recognize taxpayers as inactive, information about which is published on the Internet resource of the authorized body no later than the date of issuance of such an order.
Information about taxpayers recognized as inactive is excluded from the Internet resource of the authorized body in accordance with the order of the tax authority adopted within five working days after:
1) fulfillment by the taxpayer of the tax obligation to submit tax reports;
2) payment of fines for failure to submit tax reports within the time period established by this Code, if they are applied to the taxpayer in accordance with the legislation of the Republic of Kazakhstan.
Information about taxpayers recognized as inactive is excluded from the Internet resource of the authorized body no later than one working day following the day of the adoption of the relevant order of the tax authority.
If a taxpayer is excluded from the State Register of Legal Entities or removed from registration as an individual entrepreneur, such taxpayers are simultaneously excluded from the list of inactive
taxpayers.
"Department for working with taxpayers"
Chief specialist Koldasbaev K.A.