State registration of the termination of the activity of a legal entity, de-registration from the record registration of a branch and representative office
You can obtain a service via the Portal:
1. Sign in on the portal and press the “Order service online” button.
2. Fill in an application. Attach the following:
- document confirming the publication of an announcement on termination of the activity of a legal entity in mass media;
- resolution of legal entity`s property owner or of authorized body or of legal entity`s body that is authorized thereto in constituent documents sealed by legal entity’s stamp;
- document on legal entity`s stamp liquidation;
- National Bank notification on annulment of issue of shares (for joint-stock companies);
- application and branch (representative office) statute in case of de-registration of a branch or representative office.
3. Pay the state duty for service delivery.
- Specify tax authority.
- Choose type of entity.
- Choose payment method (via payment cards of any bank or individual account to Sberbank JSC DB) and pay the state duty.
- Insert data of payment card/ individual account (number, owner`s full name, duration and CV-code).
- Upon payment completion, the payment receipt will be issued. All receipts are kept in Personal Cabinet in the “Services` payment history” section.
- Sign an application with digital signature.
- View the Order on state registration of the termination of the activity of a legal entity in Personal Cabinet (“History of obtained services” section).
Note:
- the service can be obtained by the registered legal entities, branches and representative offices except banks, political parties, branches and representative offices thereof ;
- to legal entities that are small and medium businesses, the service is provided free of charge.
Documents required for submission to "Government for Citizens" Public Corporation"
Legal entity, in whose share the state participates, submits a statement with a register holder's note.
- The decision of the owner of the property of the legal entity or the body authorized by the owner or the body of the legal entity authorized to do so by the constituent documents, sealed with the seal of the legal entity. If the legal entity is a private business entity, the documents are not required to be sealed.
- Document confirming the publication in periodicals distributed throughout the territory of the Republic of Kazakhstan of information on the liquidation of a legal entity, the procedure and timing for filing claims by creditors.
- The term for filing claims may not be less than two months from the date of publication of the liquidation announcement, except in cases of bankruptcy. In case of bankruptcy, creditors' claims for bankruptcy must be filed no later than one month from the date of publication of the announcement of the procedure for filing claims by creditors.
- Certificate of cancellation of bonds and (or) shares and (or) report on the results of the redemption of bonds or a letter from the authorized body that performs state regulation of the securities market, about the absence of registered with the authorized body that carries out state regulation of the securities market, issues of shares and (or) bonds.
- A document confirming the payment to the State Corporation "Government for Citizens" for the state registration of the termination of the activity of a legal entity that is a commercial organization, with the exception of legal entities that are small and medium-sized businesses.
An application for state registration of the liquidation of a legal entity is submitted to the registration authority no earlier than two months after the publication of information on the liquidation of the legal entity.
The state registration of the termination of the activity of a legal entity, in respect of which a court has issued a decision on the compulsory liquidation of a legal entity, is carried out on the basis of such a decision that has entered into legal force.
- Application.
- The decision of the Government of the Republic of Kazakhstan (local executive body) on the privatization of the state enterprise as a property complex.
- Copy of the contract of sale of the state enterprise property complex.
- Copy of the transfer act of the state enterprise.
- Document confirming payment for state registration of a legal entity or registration of a branch (representative office).
The registration authority, having received the decision to liquidate the legal entity, checks compliance with the liquidation procedure established by the legislative acts of the Republic of Kazakhstan, enters information about the liquidation of the legal entity in the national register of business identification numbers.
State revenue agencies, based on information from the National register of business identification numbers, provide information on the absence (presence) of debt, which is recorded in the state revenue agencies, for a legal entity that is ceasing operations, or refuse to provide the specified information on debt in case of non-fulfillment of obligations by such legal entity in accordance with the procedure, defined by the Code of the Republic of Kazakhstan "on taxes and other mandatory payments to the budget" (Tax code) and the Code of the Republic of Kazakhstan "on customs regulation in the Republic of Kazakhstan".
If violations of the liquidation procedure are not detected during the verification process, the registration authority registers the termination of the legal entity's activity within 5 business days following the day of filing the application for state registration of the liquidation of the legal entity with the necessary documents attached. State registration of the termination of the activity of a natural monopoly entity is carried out by the registration authority with the prior consent of the authorized body that manages the natural monopolies.
When violations of the procedure for liquidation of a legal entity are detected, as well as in cases where branches (representative offices) of the legal entity being liquidated have not been removed from the registration register, debts are recorded in the state revenue bodies, or the state revenue bodies refuse to provide the specified information about the debt, or such legal entity fails to fulfill its obligations in accordance with the procedure, in accordance with the Code of the Republic of Kazakhstan " on taxes and other mandatory payments to the budget "(Tax code) and the Code of the Republic of Kazakhstan" on customs regulation in the Republic of Kazakhstan", the registration authority makes a decision to refuse state registration of the termination of the legal entity.
- Application.
- Regulations on branches (representative offices), except for joint-stock companies.
- Document confirming payment to the budget of the registration fee for removing the branch (representative office) of a legal entity that is a non-profit organization from the registration register.
- Document confirming payment to the state Corporation "Government for citizens" for the removal from the registration of a branch (representative office) of a legal entity that is a commercial organization.
The state revenue authorities on the basis of information of the National registry of business identification numbers represent data on absence (existence) of debt, the accounting of which is conducted in state revenues, terminates operations of the branch (representative office) of a foreign legal entity or refuse to view the information about the debt in case of default in such branches (representative offices) of foreign legal entity's obligations in the order, defined by the Code of the Republic of Kazakhstan "on taxes and other mandatory payments to the budget" (Tax code) and the Code of the Republic of Kazakhstan "on customs regulation in the Republic of Kazakhstan".
Removal from the registration of a branch (representative office) of a legal entity, in respect of which the court issued a decision to declare the debtor bankrupt and liquidate it with the initiation of bankruptcy proceedings, is carried out on the basis of a court ruling that has entered into force on the completion of the bankruptcy procedure.
The removal from the record registration of branch (representative office) of a legal person against whom court issued decision on compulsory liquidation of the legal entity, on the basis of this decision, entered into force.
If violations of the procedure of termination of activity of branch (representative office) of a legal entity established by the laws of the Republic of Kazakhstan, as well as in cases of debt, the accounting of which is conducted in state revenues, the branch (representative office) of a foreign legal entity or refusal of the state revenue agencies in the submission of information about the debt in case of default in such branches (representative offices) of foreign legal entity's obligations in the order, in accordance with the Code of the Republic of Kazakhstan " on taxes and other mandatory payments to the budget "(Tax code) and the Code of the Republic of Kazakhstan" on customs regulation in the Republic of Kazakhstan", the registration authority makes a decision to refuse to remove a branch (representative office) from the registration register.
Order on state registration of the termination of the activity of a legal entity, de-registration from the record registration of a branch and representative office or motivated refusal.
On the portal - otification of state registration of legal entities for small and medium-sized businesses or a reasoned response from the service provider to refuse to provide public services in the form of an electronic document certified by the service provider's EDS is sent.
- "The breach of a procedure for liquidation of a legal entity (branch or representative office as well as branches (representative offices) of a legal entity being liquidated that have not been de-registered.
- The presence of tax arrears, arrears in mandatory pension contributions and social security deductions, or the dismissal of state revenue authorities to provide specified information on the arrears in the event of the failure by such a legal entity (branch or representative office of a foreign legal entity) to fulfill the tax obligation in the manner established by the Tax Code.
- The set of the inaccuracy of documents submitted by the service recipient to receive the public service, and (or) data (information) contained therein.
- An unsatisfactory response from an authorized government agency to the enquiry for “no objection” required to provide the public service, as well as an unsatisfactory conclusion of the examination, study or inspection.
- If there is a court decision (sentence) that has entered into legal force with respect to the service recipient prohibiting the activity or certain activity types requiring the public service receipt.
- If there is a court decision that has entered into legal force in relation to the service recipient based on which the service recipient is deprived of a special right in connection with receiving the public service.
- The absence of consent of the service recipient provided in accordance with Article 8 of the Law of the Republic of Kazakhstan ""On personal data and their protection"", to access sensitive personal data which are required to provide the public service."
- appeal;
- initiative of an administrative body or official.
General requirements for the appeal
The appeal submitted in hard copy or electronic form shall indicate:
- Full name, IIN, postal address of a natural person, BIN of a legal entity;
- name of administrative body, official to whom the appeal is submitted;
- the essence of an appeal;
- date of filing an appeal;
- signature of the applicant or his representative;
- other information provided for by legislation of the Republic of Kazakhstan.
If the administrative procedure is on a paid basis, the applicant must submit a document confirming the payment.
Source: Administrative Procedural Code of Republic of Kazakhstan,
The Law of the RK "On Public services"
Small and medium businesses - free of charge
Within 5 working days, following the day of filing an application for state registration of liquidation of legal entity with the necessary documents attached.
State registration of termination of activities of public and religious associations with Republican and regional status, including the removal from registration of branches and representative offices of foreign and international non-profit non-governmental organizations - no later than 5 working days at the location of the service provider, no later than 10 working days outside the location of the service provider, following the day of filing the application with the necessary documents.