How to get out of the list of inactive taxpayers?

In case of late fulfillment of tax obligations, taxpayers may be included in the list of taxpayers recognized as inactive. How to get out of the list of inactive taxpayers was told in the State Revenue Committee.

Inactive taxpayers are persons who have not submitted for the tax period after one year, after the deadline for submission established by the Tax Code:

1) corporate income tax declaration (for legal entities), individual income tax declaration (for individual entrepreneurs);

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 by both a legal entity and an individual entrepreneur;

3) a simplified declaration, provided that for two tax periods following the specified tax period, such a declaration is not submitted by both a legal entity and an individual entrepreneur.

The taxpayer can check whether he is listed with the lists of inactive persons on the website kgd.gov.kz , in the "Electronic services" menu in the "Search for unreliable payers" section.

 

If you are on the list of unreliable payers

If the taxpayer is on this list, then he needs to:

1) fulfill tax obligations on submission of tax reports and payment of calculated taxes;

2) to appear at the UGD at the location to compile administrative material under Article 272 of the Code of the Republic of Kazakhstan "On Administrative Offenses".

The total period for exclusion from the list of unreliable is no later than 5 working days.

After 5 days, you can check the exclusion from the site in the section "Search for unreliable payers".

 

What should inactive taxpayers fear?

Being on the lists of inactive taxpayers is fraught:

- removal from VAT registration;

- doubt of counterparties in the company's activities;

- inability to open a bank account and issue/ receive loans.

In total, in 2022, the number of taxpayers recognized as inactive amounted to 11,180.