Removal from the registration account for value added tax.

In accordance with paragraph 6, paragraph 4, Article 85 of the Tax Code of the Republic of Kazakhstan, the removal from the VAT registration on the basis of a decision of the tax authority in the form established by the authorized body is carried out without notifying the taxpayer, if the first head or the sole founder of a legal entity or an individual entrepreneur is, among other things, an incapable or partially capable and missing individual.

At the same time, on the basis of subclause 1 of clause 5 of Article 85 of the Tax Code, a decision on removal from VAT registration is made by the tax authority at the taxpayer's location no later than five working days from the date of establishing the cases specified in subclause 6 of clause 4 of Article 85 of the Tax Code.

Subparagraph 4 of paragraph 6 of Article 85 of the Tax Code of the Republic of Kazakhstan determines that a VAT payer is recognized as a VAT payer from the date of occurrence of the cases established in paragraph 6 of paragraph 4 of Article 85 of the Tax Code of the Republic of Kazakhstan by the decision of the tax authority.

Thus, if the head and founder of the taxpayer in the sole person is an unknown missing individual, the state revenue authorities shall remove the taxpayer from the VAT registration from the date of recognition of such a head (sole founder) as unknown absent.