The Department of State Revenue for the Abai region informs that within the framework of Article 109 of the Code of the Republic of Kazakhstan "TAX CODE of the REPUBLIC OF KAZAKHSTAN" dated 07/18/2025 (Tax Code), the state revenue authorities are conducting a judicial procedure for the compulsory liquidation of taxpayers.
According to the provisions of this article, taxpayers subject to compulsory liquidation will be liquidated if there are no claims against them from creditors and other persons whose rights and legitimate interests may be affected by the actions of such taxpayers.
Taxpayers included in the register of inactive taxpayers who simultaneously meet the following conditions are subject to compulsory termination of their activities:
Until January 1 of the calendar year, but not less than the limitation period established by Article 65 of this Code:
1) who did not submit tax reports on his own;
2) who did not carry out export-import operations;
3) who has not made payments and/or money transfers to bank accounts;
4) not registered as a value-added tax payer;
5) who is not the head and (or) founder of another legal entity, a participant in a joint venture;
6) did not suspend the submission of tax reports;
7) objects that are not subject to property taxes, vehicles, or land taxes, with the exception of objects subject to the specified taxes on individuals.;
8) not having arrears on social payments;
9) has no arrears in taxes and payments to the budget, customs payments and taxes in the amount of more than 6 times the monthly calculation index effective on January 1 of the corresponding financial year.
The provisions of the first part of this paragraph shall not apply to the taxpayer:
1) subject to tax monitoring;
2) carrying out activities in accordance with the subsoil use contract;
3) having an unfulfilled or executed notification by submitting an explanation on the elimination of violations based on the results of desk control, tax audits - if there are such violations.;
4) in respect of which measures (arrests, restrictions) have been applied by bailiffs and (or) other authorized bodies;
5) is or was a party to a currency agreement on export or import, under which the procedures of currency control for the purposes of repatriation of national and (or) foreign currency have not been completed.;
6) who made payments and/or money transfers to bank accounts during the limitation period.
The tax authorities annually:
1) no later than March 1, form an initial list of entities meeting the conditions of paragraph 1 of this Article.;
2) no later than April 1, publish in the mass media a list of entities subject to compulsory liquidation, indicating the following information:
identification number (if any);
taxpayer registration number;
last name, first name, patronymic (if it is indicated in the identity document) of an individual or the name of the entity;
names of the tax authority at the location of the entity;
addresses of the tax authority for receiving applications (claims) from creditors and (or) other persons whose rights and legitimate interests are affected in the event of forced liquidation (de-registration, termination of activity) of the entity;
3) no later than May 1, after the publication in the mass media of the formed list of subjects, requests for information are sent to:
second–tier banks and organizations engaged in certain types of banking operations - on payments and (or) money transfers;
authorized state bodies – on the availability of property, vehicles funds, land plots;
registration authority – about the presence (absence) of information in the registry of numbers.
Applications (claims) of creditors or other persons are accepted by the tax authorities with the attachment of documents confirming the legality of the claims, until June 1 of the calendar year.
The final list of entities subject to compulsory liquidation (de-registration, termination of operations) is formed no later than July 1 of the calendar year, provided that the information specified in this article is received and there are no applications (claims) from creditors or other persons.
In this regard, the list of taxpayers subject to compulsory liquidation formed by the state revenue authorities is posted on the web portals of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan. https://portal.kgd.gov.kz tab – departments by region - Abai region, in the section: For individual entrepreneurs and legal entities."