The Department of State Revenue for the Karaganda region, within the framework of the final provisions of the Order of the Minister of Finance of the Republic of Kazakhstan No. 640 dated October 28, 2025 "On certain issues related to the tax registration of taxpayers", reports the following.
In accordance with Article 109 of the Tax Code of the Republic of Kazakhstan, a taxpayer who is included in the register of inactive taxpayers and meets the following conditions during the limitation period is subject to compulsory termination of activity.:
1) who did not submit tax reports on his own;
2) who did not carry out export-import operations;
3) who did not make payments, money transfers on 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) is not reorganized or is not the legal successor of the reorganized legal entity;
7) did not suspend the submission of tax reports;
8) objects that are not subject to property taxes, vehicles, or land taxes, with the exception of objects subject to the specified taxes on individuals.;
9) not having arrears on social payments;
10) not having 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 taxpayer is not subject to compulsory termination of activity.:
1) subject to tax monitoring;
2) carrying out activities in accordance with the subsoil use contract;
3) having an unfulfilled or executed by submitting an explanation to the notification of 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.
Actions of the State revenue authority:
1) annually, no later than March 1, an initial list of taxpayers subject to compulsory termination of their activities is formed;
2) annually, no later than April 1, a list of taxpayers subject to compulsory liquidation is posted in the mass media, indicating the following information:
Individual identification number, business identification number;
taxpayer registration number;
last name, first name and patronymic (if it is indicated in the identity document) of an individual, or the name of a legal entity;
names of the state revenue authority at the location of the entity;
addresses of the state revenue authority for receiving applications (claims) from creditors and (or) other persons whose rights and legitimate interests are affected in the event of a taxpayer's compulsory liquidation;
3) annually, no later than May 1, requests are generated in:
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, land plots;
registration authority - about the presence (absence) of information in the registry of numbers;
4) annually, no later than June 1, accepts applications (claims) from creditors or other persons;
5) annually, no later than July 1, formulates the final list of taxpayers subject to compulsory liquidation.;
6) annually, no later than September 1, submits claims to the court for compulsory liquidation.
On March 01, 2026, the initial list of taxpayers subject to compulsory termination was formed.
Applications (claims) from creditors or other persons are accepted by the tax authorities with attached documents confirming the validity of the claims, until June 1, 2026.