What documents do you need to submit to the state revenue authorities to terminate the entrepreneurial activity of an individual entrepreneur?

The removal of an individual from the registration register as an individual entrepreneur and a person engaged in private practice is carried out by the tax authority, provided that there are no outstanding tax obligations.

An individual entrepreneur or a person engaged in private practice, in the event of a decision to terminate the activity, simultaneously submits to the tax authority at the place of location:

1) tax application for termination of activity;

2) notification of the beginning or termination of activities as a taxpayer engaged in certain types of activities;

3) liquidation tax reports;

4) tax application for de-registration of the cash register (if any).

 

Closing sole proprietors in a simplified manner

Termination of the activities of certain categories of individual entrepreneurs in a simplified manner is carried out without conducting desk control.

To terminate the activity in a simplified manner, an individual entrepreneur must meet the following conditions::

1) not to be registered as a VAT payer;

2) not to carry out activities in the form of joint ventures;

3) not to carry out certain types of activities, (production of gasoline (except for aviation), diesel fuel, wholesale and (or) retail sale of gasoline (except for aviation), diesel fuel, production of ethyl alcohol and (or) alcoholic beverages, wholesale and (or) retail sale of alcoholic beverages, production and (or) wholesale sale of tobacco products, gambling, electronic trade in goods).

4) be absent from the tax audit plan or from the list of random tax audits based on the results of the risk assessment system activities, or be absent from the semi-annual schedule of tax audits conducted in a special order based on the risk assessment;

5) do not have arrears on taxes and social payments;

6) do not have a high level of risk under the risk management system.

 

In the event of a decision to terminate the activity of an individual entrepreneur, it is necessary to submit it to the state revenue authority at the place of its location at the same time:

1) tax application for termination of activity;

2) liquidation tax reports;

3) a tax application for de-registration of a cash register (if any).

A tax application for termination of activity can be submitted online through the taxpayer's account.

Liquidation tax reports are prepared by the types of taxes, payments to the budget and social payments for which an individual entrepreneur who ceases to operate is a payer or a tax agent, for the period from the beginning of the tax period in which the tax application for termination of activity is submitted to the date of submission of such an application.

After that, it will be removed from the registration register as an individual entrepreneur.

 

Also, in a simplified procedure, the tax authority shall terminate the activities of sole proprietors working under the patent, if the next calculation of the patent value is not submitted within sixty calendar days:

- from the date of expiration of the patent;

- after the end of the suspension period.

 

Information about the removal of an individual entrepreneur or a person engaged in private practice from the registration register will be posted on the Internet resource of the authorized body www.kgd.gov.kz in the "Electronic Services" tab/Search for taxpayers", as well as in the mobile application E-Salyq Azamat within three working days from the date of removal of such taxpayers from the registration register.