In accordance with Article 91 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget "(hereinafter-the Tax Code):
An inactive legal entity is recognized as:
- resident legal entity,
-a non-resident legal entity operating in the Republic of Kazakhstan through a permanent establishment,
- a structural subdivision of a non-resident legal entity that has not submitted a declaration for the tax period after one year, after the deadline for submission established by the Tax Code:
on corporate income tax;
for gambling business tax, for a fixed tax, provided that for the three tax periods following the specified tax period, such a declaration is not submitted;
a simplified declaration, provided that no such declaration has been submitted for the two tax periods following the specified tax period.
An inactive individual entrepreneur is an individual entrepreneur who has not submitted a declaration for the tax period after one year, after the deadline for submission established by the Tax Code:
for individual income tax;
for gambling business tax, for a fixed tax, provided that for the three tax periods following the specified tax period, such a declaration is not submitted;
a simplified declaration, provided that for two tax periods following the specified tax period, such a declaration is not submitted,
or the calculation of the value of the patent within two years from the expiration date of the last patent.
The tax authorities annually, no later than April 30, issue an order to recognize taxpayers as inactive, information about which is published on the Internet resource of the authorized body no later than the date of issuing such an order.
Recognition of the taxpayer as inactive, entails:
- refusal of banks or organizations engaged in certain types of banking operations to open bank accounts (with the exception of correspondent accounts, as well as bank accounts intended for receiving benefits and social benefits paid from the state budget and the State Social Insurance Fund);
- withdrawal as a payer of value added tax, if the first head or sole founder (participant) of a legal entity, or an individual entrepreneur, a person engaged in private practice, is an inactive sole proprietor or legal entity; the first head or sole founder (participant) of a legal entity.
As of 22.04.2021, the total number of taxpayers recognized as inactive in the Kostanay region is 560, including 357 legal entities and 203 individual entrepreneurs.
Information about taxpayers recognized as inactive is posted on the Internet resource of the State Revenue Committee of the Republic of Kazakhstan: www.kgd.gov.kz, in the section "Electronic services" - "Search for unreliable taxpayers".
To be excluded from the list of inactive persons, the taxpayer must:
- fulfill tax obligations to submit tax reports, taking into account the statute of limitations;
- pay fines for failure to submit tax reports within the time period established by the Tax Code, if they are applied to the taxpayer in accordance with the legislation of the Republic of Kazakhstan.
Information about taxpayers recognized as inactive is excluded from the Internet resource of the authorized body no later than one working day following the day of adoption of the relevant order of the tax authority.