The procedure for termination of the activity of an individual entrepreneur
Termination of the activities of certain categories of sole proprietors in a simplified manner
Sole proprietors who, at the time of filing a tax application for termination of activity, simultaneously meet the following conditions during the limitation period:
1) are not registered as a VAT payer;
2) those who do not carry out activities in the form of joint entrepreneurship;
3) those who do not carry out certain types of activities;
4) missing from the list of random tax audits based on the results of the risk assessment system or missing from the semi-annual schedule of tax audits conducted in a special order based on a risk assessment, as well as periodic tax audits based on a risk assessment;
5) those who do not have tax arrears, social payment arrears;
6) those who do not have a high level of risk in the risk management system.
An individual entrepreneur submits to the tax authority at his place of residence at the same time:
1) a tax application for termination of activity;
2) liquidation tax reporting;
3) a tax statement on the deregistration of the KKM (if any).
Upon termination of activity in a simplified manner, taxes, payments to the budget and social payments reflected in the liquidation tax reporting shall be paid no later than ten calendar days from the date of submission of the liquidation tax reporting to the tax authority.
The tax authority, no later than three working days from the date of fulfillment of the tax obligation, removes the sole proprietor from the registration register and posts information on the removal of the sole proprietor from the registration register on the Internet resource of the authorized body.
The status of an individual entrepreneur can be clarified independently in his Taxpayer's Office, in the mobile application "e-Salyq Business" or on the official Internet resource of the SRC of the Ministry of Finance of the Republic of Kazakhstan (www.kgd.gov.kz ) in the section "Electronic services" / "Business assistance" / "Search for taxpayers".
Peculiarities of the fulfillment of tax obligations by certain categories of individual entrepreneurs upon termination of activity
This article establishes the specifics of fulfilling the tax obligation of sole proprietors who terminate their activities while meeting the following conditions:
1) are VAT payers who do not carry out financial and economic activities from the date of registration for VAT, or are not VAT payers;
2) are not included in the list of selective tax audits based on the results of risk assessment system activities or are not included in the semi-annual schedule of tax audits conducted in a special manner based on risk assessment, as well as periodic tax audits based on risk assessment.
The sole proprietor, in case of a decision to terminate the activity, simultaneously submits to the tax authority at the location:
1) a tax statement on termination of activity;
2) notification of the beginning or termination of activities as a taxpayer carrying out certain types of activities in the form approved by the authorized body in the field of permits and notifications, if such accounting is available;
3) liquidation tax reporting;
4) a tax statement on the deregistration of the cash register (if any).
At the same time, in case of non-fulfillment of the notification based on the results of desk control, a tax audit is conducted in respect of an individual entrepreneur in accordance with the procedure provided for in Chapter 18 of the Tax Code.
In this case, the tax audit must be initiated no later than ten working days after the expiration of the deadline for the execution of such notification and (or) receipt of an explanation of disagreement on the violations identified.
Information on the removal of an individual entrepreneur from the registration register is posted on the Internet resource of the authorized body within three working days from the date of removal of an individual entrepreneur from the registration register.
Fulfillment of a sole proprietor's tax obligation upon termination of activity
The sole proprietor, within a month from the date of the decision to terminate his activity, simultaneously submits to the OGD at his place of residence:
1) a tax application for conducting a tax audit;
2) liquidation tax reporting.
A tax audit must be initiated no later than twenty working days after the tax authority receives a tax statement from an individual entrepreneur or a person engaged in private practice who is ceasing operations.
The tax obligation of an individual entrepreneur who has ceased operations is considered fulfilled after the completion of a tax audit and in the absence or repayment of tax debts, social payment arrears, including those formed as a result of a tax audit, the date of removal of the individual entrepreneur from registration with the tax authority is the date of fulfillment of the tax obligation.
The tax authority shall, no later than three working days from the date of fulfillment of the tax obligation, carry out de-registration as an individual entrepreneur and post information on the removal of such a taxpayer from registration on the Internet resource of the authorized body.
Features of the fulfillment of tax obligations by certain categories of liquidated individual entrepreneurs who cease their activities based on the results of the audit on taxes
Sole proprietors may terminate their activities based on the results of the audit conclusion if they simultaneously meet the following conditions:
1) the total amount of the SRS, taking into account adjustments of the liquidated sole proprietor ceasing operations, for the period of the limitation period established by Article 48 of the Tax Code, is no more than 150,000 times the MCI established by the law on the republican budget and effective on January 1 of the corresponding financial year;
2) have an audit opinion on taxes drawn up no more than 20 calendar days before the date of submission of a tax application to the tax authority on termination of activity;
3) are not or have not been registered as a taxpayer engaged in certain types of activities during the limitation period established by Article 48 of the Tax Code. At the same time, if, according to the results of the audit conclusion on taxes, obligations arise for the calculation and payment of taxes and payments to the budget, calculation, withholding, transfer of social payments, such obligations are subject to fulfillment by the liquidated sole proprietor, ceasing operations, within ten calendar days from the day following the day of delivery to the taxpayer of the relevant audit conclusion on taxes.
If an individual entrepreneur decides to terminate his activity, he simultaneously submits it to the tax authority at his place of residence:
1) a tax statement on termination of activity;
2) liquidation tax reporting;
3) conclusion of the tax audit;
4) a tax application for the de-registration of a KKM in the manner prescribed by Article 169 of the Tax Code (in the case of registration of a KKM with a tax authority).
In cases of non-fulfillment of the notification and (or) disagreement of the tax authorities with the explanations provided by the taxpayer, a tax audit is conducted in respect of the liquidated sole proprietor who ceases operations.
The tax obligation of an individual entrepreneur who has ceased operations is considered fulfilled after the implementation of the QC, provided that there is no or repayment of tax arrears, arrears on social payments, and elimination of violations identified by the results of the QC in full.
The tax authority shall, no later than three working days from the date specified in paragraph 12 of this article, remove the sole proprietor from the registration register. Information on the removal of an individual entrepreneur from the registration register is posted on the Internet resource of the authorized body.
Department of State Bodies for the district of Beimbet Mailin