The Department of State Revenue of the Aktobe region informs that in accordance with Article 93 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 termination of activities is subject to compulsory:
- resident legal entities, their structural divisions;
- structural divisions of a non-resident legal entity;
- non-resident legal entities operating through a permanent establishment without opening a structural unit;
- individual entrepreneurs who simultaneously meet the following conditions:
1) before January 1 of the calendar year, but not less than the limitation period established by Article 48 of this Code:
who did not submit tax reports;
who did not perform export-import operations;
who have not made payments and (or) money transfers to bank accounts, except in cases where the amount of payment and (or) money transfer for a calendar year does not exceed 141 times the monthly calculation index established by the law on the republican budget and effective on January 1 of the corresponding financial year, as well as receiving pension and (or) social benefits;
not registered as a value added tax payer;
2) as of January 1 of the calendar year:
not registered as a value added tax payer;
who have not suspended the submission of tax reports in the manner prescribed by Articles 213 and 214 of this Code;
objects that are not subject to property taxes, vehicles, land tax, unified land tax, with the exception of objects subject to these taxes from individuals;
those who are not in arrears on social payments;
those who do not have tax arrears on taxes and payments to the budget, customs payments and taxes in the amount of more than 6 times the monthly calculation index established by the law on the republican budget and effective on January 1 of the corresponding fiscal year.
In this connection, the list of taxpayers subject to compulsory liquidation formed by the tax authorities is posted on the web portal of the Department of State Revenue in the Aktobe region (akb.kgd.gov.kz ) in the section "About the Department" - "Public services" - "List of taxpayers subject to compulsory liquidation" with an indication of the tax authority at the place of registration of such taxpayers.
According to the norms of the above-mentioned article of the Law, taxpayers subject to compulsory liquidation will be liquidated in the absence of claims against them from creditors and other persons whose rights and legitimate interests may be affected by the actions of such taxpayers.
If there are claims against these taxpayers, we ask you to apply to the State Revenue Departments at the place of their registration by June 1 of the calendar year:
1. Department of State Revenue for Aitekebiysky district Aktobe region, Aitekebiysky district, S.T.Zhurgenova str.Y.Altynsarina 3.
2. State Revenue Department for Kargalinsky district
Aktobe region, Kargalinsky district, Badamsha village, 32 Aiteke bi str., 1st floor, office.1
3. State Revenue Department for Mugalzhar district Aktobe region, Mugalzharsky district, Kandyagash, 68A Dzhambula str., 1st floor, office. 1.
4. State Revenue Department for Khromtau district, Aktobe region, Khromtau district, Khromtau, 38 Dzhambula street.
5. Department of State Revenue in Aktobe Aktobe region, g. Aktobe, 97 Maresyev str., kab 2, kab 21.