Individual entrepreneurs are subject to termination of activity in a simplified manner without conducting desk control simultaneously under the following conditions:
is not a payer of value added tax;
does not carry out activities in the form of joint entrepreneurship;
not engaged in certain types of activities (production of gasoline (except aviation gasoline), diesel fuel and wholesale and (or) retail trade of gasoline or diesel fuel, production of ethyl alcohol (or) alcoholic beverages, wholesale and (or) retail trade of alcoholic beverages, production and wholesale of tobacco products, gambling, electronic goods trade);
missing in the plan of tax audits or in the list of elective tax audits based on the results of risk assessment measures, or missing in the semi-annual schedule of tax audits conducted in a special order based on risk assessment;
those who are not in arrears on taxes and social payments;
not having a high level of risks in the management system .
In the event of a decision to terminate the sole proprietor at the place of its location, they represent:
tax statement on termination of activity;
liquidation tax reporting;
a tax application for the removal of cash registers (if any).
In addition, the above-mentioned necessary documents can be submitted electronically via the Taxpayer's Cabinet web application.
Liquidation tax reporting is compiled by types of taxes, payments to the budget and social payments by an individual entrepreneur who ceases activity, for the period from the beginning of the tax period in which the tax application for termination of activity is submitted, until the date of submission of such an application and no later than ten calendar days from the date of submission to the tax authority of liquidation tax reporting, taxes, payments to the budget and social payments reflected in tax reporting are paid.
After the fulfillment of tax obligations, within three working days, a withdrawal is made in the quality of an individual entrepreneur and posted on the website www.kgd.gov.kz .