Deregistration as a VAT payer

The photo shows the workflow of an accountant or financial specialist. A man in a business suit does calculations: he types data on a calculator with one hand, makes notes in documents with the other. There are folders with filed invoices and financial tables on the table. The atmosphere of photography emphasizes business and analytical work related to accounting, taxes or reporting

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.