An inactive taxpayer
In accordance with Article 91 of the Tax Code of the Republic of Kazakhstan "On Taxes and other mandatory payments to the Budget", an inactive individual entrepreneur is an entrepreneur who has not provided tax reports for more than a year and has not provided a response to relevant notifications from tax authorities.
Inactive taxpayers include inactive legal entities and individual entrepreneurs.
An inactive legal entity is recognized as those who have not submitted for the tax period after one year: 1) a corporate income tax declaration; 2) a gambling tax declaration, for a fixed tax, provided that no such declaration has been submitted for the three tax periods following the specified tax period; 3) a simplified declaration, provided that for the two tax periods following the specified tax period, such The declaration has not been submitted.
An inactive individual entrepreneur is an individual entrepreneur who has not submitted for the tax period after one year: 1) an individual income tax declaration; 2) a gambling tax declaration, for a fixed tax, provided that no such declaration has been submitted for the three tax periods following the specified tax period; 3) a simplified declaration, provided that for the two tax periods following the specified tax period, such The declaration has not been submitted; 4) calculation of the patent value within two years from the expiration date of the last patent.
In relation to such sole proprietors, the tax authorities issue an order to recognize them as inactive, information about which is published on an Internet resource.
According to the requirements of the Tax Code, banks are obliged to refuse to open bank accounts (with the exception of accounts intended for receiving benefits and social payments) to taxpayers recognized as inactive.
A serious consequence of the recognition of a taxpayer as inactive is an administrative penalty in the form of fines, while the tax authority has the right to impose a fine on each declaration not submitted on time, except for the first, for late delivery of which an administrative penalty in the form of a warning is provided.
In addition to the above, the tax authority will refuse to suspend the submission of tax reports to an inactive taxpayer until his status is restored.
An order to exclude a taxpayer from the list of inactive persons is accepted only after submitting tax reports for all past periods, as well as paying fines. Within one working day after the adoption of the relevant order, information about an inactive taxpayer is excluded from the Internet resource of the authorized body, which means the full restoration of the taxpayer's status.
However, for taxpayers who have committed such a violation for the first time, a warning is provided as a "punishment measure".
Lists of inactive taxpayers are posted on the website of the SRC of the Ministry of Finance of the Republic of Kazakhstan kgd.gov.kz in the section "Electronic service" - "List of taxpayers recognized as inactive"
Department of State Bodies for the district of Beimbet Mailin