Individual entrepreneurs who simultaneously meet the following conditions at the time of filing a tax application for termination of activity are subject to termination of activity in a simplified manner.:
who are not registered as a value added tax payer;
those who do not carry out activities in the form of joint entrepreneurship;
those who do not carry out certain types of activities specified in paragraph 1 of Article 88 of the Tax Code;
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 manner based on risk assessment, as well as periodic tax audits based on risk assessment;
those who do not have tax debts or social payment arrears;
those who do not have a high level of risk in the risk management system.
Department of State Revenue for the city of Kostanay