According to the paragraph 3 of Article 67 of the Code of the Republic of Kazakhstan "On taxes and other mandatory payments to the budget" dated December 25, 2017 No. 120-VI (with amendments and supplements as of as of 01.01.2024) (hereinafter - the Code), when terminating activity in a simplified procedure based on of a taxpayer's tax application on terminating activity an individual entrepreneur submits it to the tax authority at its location at the same time:
1) tax application on terminating activity;
2) liquidation tax reporting;
3) a tax application on de-registration of a cash register machine (if any) according to the procedure established by the Article 169 of the Code.
Liquidation tax reports are compiled according to the tax types, payments to the budget and social payments for which an individual entrepreneur who ceases activity is a payer and (or) a tax agent for the period from the beginning of the tax period when the tax application for terminating activity is submitted until the date of submission of such an application.
According to the paragraph 4 of Article 67 of the Code, when terminating activities in a simplified procedure on the grounds provided for in subparagraph 1) of the paragraph 1 of the above-mentioned article, taxes, payments to the budget and social payments reflected in liquidation tax reporting are paid no later than ten calendar days from the date of submission of liquidation tax reports to the tax authority.
If the final date for payment of taxes, payments to the budget and social payments reflected in tax reporting submitted before the liquidation tax reporting, comes after the expiration of the period specified in part one of this paragraph, payment (transfer) shall be made no later than ten calendar days from the date of submission of the liquidation tax reporting.
The tax authority shall de-registrate an individual entrepreneur from the register and post information on the removal of the individual entrepreneur from the registration records on the authorized body's Internet resource no later than three working days from the date of fulfillment of tax obligations.