Deregistration of a VAT payer

1. A taxpayer is removed from the taxpayer registration upon:

1) transition from the general taxation system to a special tax regime;

2) termination of activity or liquidation of the taxpayer.

When transitioning from the general taxation system to a special tax regime, the taxpayer, along with notification of the applicable tax regime, as stipulated by the legislation of the Republic of Kazakhstan on permits and notifications, submits a liquidation tax report to the tax authority.

2. Deregistration of a taxpayer shall be carried out in the event of:

1) termination of activity or liquidation of the taxpayer, with the exception of termination of activity or liquidation due to bankruptcy, - from the date of submission of the application (tax application) for termination of activity to the relevant registration authority;

2) termination of activity or liquidation of the taxpayer due to bankruptcy - from the date of deregistration of an individual entrepreneur or exclusion of a legal entity from the number registers;

 

3) termination of activities or liquidation of a taxpayer due to recognition by a court decision that has entered into legal force of the registration of an individual entrepreneur or legal entity as invalid - from the date of registration of the taxpayer;

4) reorganization of legal entities by merger or acquisition - from the date of submission of the liquidation tax report and the transfer deed;

5) reorganization of a legal entity by division - from the date of submission of the liquidation tax report and the separation deed;

6) the death of an individual registered as an individual entrepreneur - from the date of exclusion from the taxpayer database;

7) the transition from the general taxation system to a special tax regime - from the date the special tax regime begins to apply.

3. The provisions of this article shall not apply to taxpayers subject to conditional registration as taxpayers.