Deregistration as a VAT payer

Deregistration as a VAT payer in Kazakhstan can occur for a few reasons:

1) transition from a generally established taxation procedure to a special tax regime (STR);

2) termination of activity or liquidation of a taxpayer.

When a taxpayer switches from the generally established taxation procedure to a special tax regime (STR), they are required to submit liquidation tax reports to the tax authority with a notification of the applicable tax regime.