The State Revenue Department of East Kazakhstan region informs the public that, pursuant to Article 109 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (No. 214-VIII, dated July 18, 2025), state revenue authorities are initiating judicial procedures for the compulsory liquidation of certain taxpayers.
Under the provisions of this article, a taxpayer who is listed in the register of inactive taxpayers and simultaneously meets the following criteria throughout the limitation period shall be subject to the compulsory termination of activity:
1) failure to submit required tax reports independently;
2) no export-import operations performed.
3) no payments or money transfers initiated through bank accounts.
4) not registered as a value-added tax payer.
5) not serving as the head, founder, or participant of another legal entity or joint venture;
6) did not suspend the submission of tax reports.
7) does not own assets subject to property, vehicle, or land taxes excluding those taxed as individual property.
8) has no outstanding arrears on social security payments.
9) has no tax, budget, or customs arrears exceeding 6 times the Monthly Calculation Index in effect as of January 1 of the relevant financial year.
The taxpayer is not subject to compulsory liquidation procedure:
1) subject to tax monitoring.
2) engaged in activities governed by a subsoil use contract.
3) having an unfulfilled notification or an ongoing response to a cameral audit or tax inspection in cases where violations were identified.
4) subject to active enforcement measures (such as asset seizures or restrictions) imposed by bailiffs and (or) other authorized bodies.
5) currently or previously a party to an export or import currency agreement where the currency control procedures for the repatriation of national and (or) foreign currency remain incomplete.
6) having conducted payments and (or) money transfers through bank accounts during the statutory limitation period.
The termination of a taxpayer’s activities is executed by the tax authority based on a judicial act that has entered into legal force in accordance with the laws of the Republic of Kazakhstan.
A taxpayer whose activity has been forcibly terminated is removed from the tax authority's registration records. This deregistration is carried out in accordance with tax registration procedures based on the finalized judicial act.
The final list of entities subject to compulsory liquidation is established no later than July 1 of each calendar year.
Consequently, the state revenue authorities publish the initial list of taxpayers subject to compulsory liquidation on the web portal of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan www.kgd.gov.kz, tab - East Kazakhstan region, in the "About Us" – "Community Outreach" section.