In accordance with Article 93 of the Code of the Republic of Kazakhstan "On Taxes and other mandatory Payments to the Budget" (hereinafter referred to as the Tax Code), the termination of activities is subject to compulsory:
- resident legal entities, their structural divisions,
- structural divisions 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:
- who did not submit tax reports;
- who have not performed export-import operations;
- who have not made payments and (or) money transfers to bank accounts, except in cases where 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 on 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;
- those who have not suspended the submission of tax reports in the manner prescribed by Articles 213 and 214 of this Code;
- objects that are not subject to property taxes, vehicles, land tax, unified land tax, with the exception of objects subject to the specified taxes from individuals;
- those who are not in arrears on social payments;
- those who do not have tax arrears on taxes and payments to the budget, customs payments and taxes in the amount of more than 6 times the monthly calculation index established by the law on the republican budget and effective on January 1 of the corresponding financial year.
Taxpayers are not subject to compulsory termination of activity:
1) subject to tax monitoring in accordance with this Code;
2) carrying out activities in accordance with the subsoil use contract.
Tax authorities annually:
1) no later than March 1, form an initial list of entities that meet the conditions of paragraph 1 of this article;
2) no later than April 1, publish in the mass media the formed list of entities subject to compulsory liquidation, indicating the following information:
identification number (if any);
taxpayer registration number;
surname, first name, patronymic (if it is indicated in the identity document) of an individual or the name of the subject;
names 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 (de-registration, termination of activity) of the entity;
3) no later than May 1, after the publication in the mass media of the formed list of subjects for obtaining information, send requests to:
second–tier banks and organizations engaged in certain types of banking operations - on payments and (or) money transfers defined in subparagraph 1) 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.
Applications (claims) of creditors or other persons are accepted by the tax authorities with the attachment of documents confirming the legality of the claims submitted, until June 1 of the calendar year.
The final list of entities subject to compulsory liquidation (de-registration, termination of activity) is formed no later than July 1 of the calendar year, provided that the information specified in subparagraph 3) of paragraph 2 of this article is received and there are no statements (claims) of creditors or other persons.
Statements of claim for compulsory liquidation (de-registration, termination of activity) in respect of 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 above, in case of compliance with the above conditions of the article of the Tax Code, the taxpayer has the opportunity to terminate the activity forcibly.