The State Revenue Department of Zhambyl region informs that the following amendments and additions have been made to the tax legislation in terms of Value Added Tax:
Simplification of the procedure for termination of the activity of value added tax payers
Amendments to subparagraph 1) of paragraph 1 of Article 59 and subparagraph 1) of paragraph 1 of Article 66 of the Tax Code (effective from January 1, 2022)
It provides for the application of a simplified liquidation procedure to value-added tax payers who, according to tax reporting data, did not carry out business activities during the limitation period.