The State Revenue Department for the Beimbet Mailin district informs that in accordance with Article 93 of the Code of the Republic of Kazakhstan “On taxes and other obligatory payments to the budget” (hereinafter referred to as the Tax Code), the following are subject to compulsory termination of activities:
- resident legal entities, their structural subdivisions,
- structural subdivisions of a non-resident legal entity,
- non-resident legal entities operating through a permanent establishment without opening a structural unit,
- individual entrepreneurs who simultaneously meet the following conditions:
1) before January 1 of the calendar year, but not less than the limitation period established by Article 48 of this Code:
- not submitting tax reports;
- who did not carry out export-import operations;
- those who did not make payments and (or) money transfers through bank accounts, except for cases when the amount of payment and (or) money transfer for a calendar year does not exceed 141 times the monthly calculation index established by the law on the republican budget and effective as of January 1 of the corresponding financial year, as well as receiving pension and (or) social benefits;
- not registered as a payer of value added tax;
2) as of January 1 of the calendar year:
- not registered as a payer of value added tax;
- have not suspended the submission of tax returns in the manner prescribed by Articles 213 and 214 of this Code;
- objects of taxation on property, vehicles, land tax, unified land tax that do not have the right of ownership, with the exception of objects of taxation with the specified taxes from individuals;
- not having debts on social payments;
- who do not have tax debts on taxes and payments to the budget, customs payments and taxes in the amount of more than 6-fold monthly calculation index established by the law on the republican budget and effective as of January 1 of the corresponding financial year.
The following taxpayers are not subject to compulsory termination of activities:
1) subject to tax monitoring in accordance with this Code;
2) carrying out activities in accordance with the subsoil use contract.
2. Tax authorities annually:
1) no later than March 1, an initial list of entities that meet the conditions of paragraph 1 of this article is formed;
2) not later than April 1, they publish in the mass media a list of entities subject to compulsory liquidation, indicating the following information:
identification number (if any);
taxpayer registration number;
last name, first name, patronymic (if it is indicated in the identity document) of an individual or the name of an entity;
the name of the tax authority at the location of the subject;
addresses of the tax authority for receiving applications (claims) of creditors and (or) other persons whose rights and legitimate interests are affected in the event of forced liquidation (deregistration, termination of activity) of the entity;
3) not later than May 1, after the formed list of subjects is posted in the media, in order to obtain information, send requests to:
second-tier banks and organizations carrying out certain types of banking operations - on payments and (or) money transfers specified in subparagraph 1) of part one of paragraph 1 of this article;
authorized state bodies - on the availability of property, vehicles, land plots;
the registering authority - on the presence (absence) of information in the National Register of Identification Numbers.
3. Applications (claims) of creditors or other persons are accepted by the tax authorities with the attachment of documents confirming the legitimacy of the claims presented, until June 1 of the calendar year.
4. The final list of entities subject to compulsory liquidation (deregistration, termination of activities) is formed no later than July 1 of the calendar year, subject to receipt of the information specified in subparagraph 3) of paragraph 2 of this article, and the absence of applications (claims) of creditors or other persons.
5. Claims for forced liquidation (deregistration, termination of activities) in respect of the entities included in the list specified in paragraph 4 of this article shall be sent by the tax authorities to the court no later than September 1 of the calendar year.
In view of the foregoing, if the above conditions of the article of the Tax Code are met, the taxpayer has the opportunity to terminate the activity forcibly.
State Revenue Administration
in Beimbet Maylin area