The State Revenue Department of East Kazakhstan region informs that under Article 93 of the Code of the Republic of Kazakhstan "On taxes and other mandatory payments to the budget" dated December 25, 2017 No. 120-VI, the state revenue bodies are conducting a forcible liquidation procedure of taxpayers.

Under this article, taxpayers subject to forcible liquidation will be liquidated if there are no claims in respect of them from creditors and other persons whose rights and legitimate interests may be affected by the actions of such taxpayers, as well as simultaneously meeting such requirements as follows:

1. 1. That list includes:

- resident legal entities, branches and representative offices of legal entities;

- non-resident legal entities operating through a structural unit that does not lead to the formation of branches and representative offices;

- resident legal entities, branches and representative offices of resident legal entities, information about which is not available in the national register of identification numbers;

- individual entrepreneurs.

2. The subjects specified in paragraph 1 of this Article (hereinafter - the subjects) must meet the following conditions at the same time:

1) before January 1 of the calendar year, but not less than the period of limitation established by Article 48 of this Code:

those who didn't submit tax reports;

who didn't perform export-import operations;

who didn't make payments and/or money transfers to bank accounts, except for cases where the payment amount and/or money transfer for a calendar year does not exceed 141 times the amount of monthly calculated index, established by the law on the republican budget and effective as of January 1 of the relevant fiscal year, as well as receiving pension and (or) social benefits;

who were not registered as a value added tax payer;

2 as of January 1 of the calendar year:

who are not registered as a value-added tax payer;

who didn't suspend submitting tax reports in accordance with the procedure established by Articles 213 and 214 of this Code;

who have no taxation objects taxes on property, vehicles, land tax, unified land tax on property right, except for objects subject to the specified taxes from individuals;

with no debt for social payments;

with no debt for 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 as of January 1 of the corresponding fiscal year.

The provisions of this paragraph do not apply to taxpayers who:

1) subject to tax monitoring in accordance with this Code;

2) do activities in accordance with the subsoil use contract.

The final list of entities subject to forcible liquidation (de-registration, termination of operations) is formed no later than July 1 of a calendar year, provided that the information specified in subparagraph 3) of paragraph 2 of this article is received and there are no applications (claims) from creditors or other persons.

In this connection, list of taxpayers subject to forcible liquidation formed by the state revenue bodies is posted on on the web portals of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan www.kgd.gov.kz  tab – East Kazakhstan region, in the section: About us  –  «Work with the population».

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/967992?lang=kk