
From January 1, 2024, inactive individual entrepreneurs will have an obligation to submit new tax reports on universal declaration.
From January 1, 2024, the third stage of universal declaration in the Republic of Kazakhstan is being introduced, within which the "Declaration of Assets and Liabilities" (form 250.00) must be submitted by managers, founders (participants) of legal entities and individual entrepreneurs, as well as their spouses.
At the same time, 2,127 sole proprietors have been recognized as inactive in the Karaganda region, which from January 1, 2024 will also be required to submit tax reports on universal declaration (form 250.00).
In order to check whether you are an inactive sole proprietor, you need to go to the Internet resource of the State Revenue Committee www.kgd.gov.kz , in menu "Electronic services", section "Search for unreliable taxpayers".
In this regard, the Committee launched push notifications via mobile applications of second-tier banks about the presence of sole proprietors in the list of inactive.
Please note that there are 60 calendar days left before the entry into force of the norm for submitting a tax return on the form 250.00.