What documents must be submitted to the state revenue authorities to terminate the entrepreneurial activity of an individual entrepreneur? Which of the individual entrepreneurs can terminate their activities in a simplified manner? These questions will be answered by the state Revenue Department of Mangystau region.

Termination of the activities of certain categories of individual entrepreneurs (hereinafter referred to as PCs) in a simplified manner

At the time of filing a tax application for termination of activity, a PC that meets the following conditions simultaneously during the limitation period of the claim:

1) accounting as an unregistered VAT payer;

2) not carrying out activities in the form of joint entrepreneurship;

3) not carrying out certain types of activities;

4) Not Included in the list of selective tax audits based on the results of activities of the risk assessment system or not included in the semi-annual schedule of tax audits conducted in a special order based on risk assessment, as well as periodic tax audits based on risk assessment;

5) no tax arrears, social benefits arrears;

6) there is no high level of risk under the risk management system.

The PC simultaneously submits to the tax office at its location:

1) tax request for termination of activity;

2) distribution of tax reports;

3) a tax application for writing off the CMC (if any).

No later than three working days from the date of execution of the tax obligation, the tax authority carries out the removal of the PC from the register and places information on the removal of the PC from the register on the internet resource of the authorized body.

The status of the PC can be clarified independently in the taxpayer's office, in the mobile application "e–salyq Business" or on the official internet resource of the state enterprise of the Ministry of Finance of the Republic of Kazakhstan (www.kgd.gov.kz) in the section" electronic services " / "business assistance" / "search for taxpayers".

Features of the fulfillment of tax obligations by certain categories of individual entrepreneurs when terminating activities

This article establishes the specifics of fulfilling the tax obligation of the PC, which ceases to exist, simultaneously meeting the following conditions:

1) VAT payers who do not carry out financial and economic activities from the date of inclusion in the regulation. They are not VAT accounting or VAT payers;

2) not included in the list of selective tax audits based on the results of the activities of the risk assessment system or included in the semi–annual schedule of tax audits conducted in a special order based on the assessment of the degree of risk, as well as periodic tax audits based on the assessment of the degree of risk.

If a decision is made to terminate the activities of the PC, it is submitted to the tax authority at the location at the same time:

1) tax request for termination of activity;

2) notification of the beginning or termination of activity as a taxpayer carrying out certain types of activities in accordance with the form approved by the authorized body in the field of permits and notifications;

3) distribution of tax reports;

4) a tax application for writing off the cash register (if any).

At the same time, in case of failure to comply with the notification based on the results of on–camera control in relation to the PC, a tax audit is carried out in accordance with the procedure provided for in Chapter 18 of the tax code.

At the same time, the tax audit must begin no later than ten working days after the expiration of the deadline for executing such notification and (or) receiving an explanation of disagreement on the identified violations.

Information on the release of a PC from registration is posted on the internet resource of the authorized body within three working days from the date of release of a PC from registration.

Fulfillment of the tax obligation of the sole proprietor in the event of termination of activity

 Within one month from the date of the decision to terminate the activities of the PC, it simultaneously submits to the MCC at its location:

1) tax application for conducting a tax audit;

2) liquidation tax reporting.

A tax audit must begin no later than 20 working days after the tax authority receives a tax application from an individual entrepreneur or a person engaged in private practice who terminates activities.

The tax obligation of a PC that has ceased to exist is considered fulfilled after the end of the tax audit and in the absence or repayment of tax arrears, arrears on social benefits, including arrears arising from the results of the tax audit, the date of execution of the tax obligation is the date of removal of the PC from registration with the tax authority.

The tax authority shall carry out deregistration as a PC no later than 3 working days from the date of execution of the tax obligation and place on the internet resource of the authorized body information on deregistration of such a taxpayer.

Features of the fulfillment of tax obligations by certain categories of liquidated individual entrepreneurs who terminate their activities based on the results of the tax audit

Individual entrepreneurs may terminate their activities based on the results of the audit report if they meet the following conditions at the same time:

1) taking into account the amendments to the liquidated PC, which ceases to operate during the period of the claim period established by Article 48 of this code, the total amount of the MCF does not exceed 150,000 times the monthly calculation index established by the law on the Republican budget and effective as of January 1 of the corresponding financial year;

2) the conclusion of an audit on taxes concluded within no more than 20 calendar days prior to the date of submission of a tax application for termination of activity to the tax authority;

3) not registered or not registered as a taxpayer carrying out certain types of activities during the limitation period established by Article 48 of this code. At the same time, if, based on the results of the audit on taxes, obligations arise to calculate and pay taxes and payments to the budget, calculate, withhold, transfer social benefits, such obligations must be fulfilled by the liquidated PC, which ceases to operate, within ten calendar days from the day following the date of submission to the taxpayer of the corresponding audit opinion on taxes.

If a decision is made to terminate the activities of the PC, it simultaneously submits it to the tax authority at its location:

1) tax request for termination of activity;

2) distribution of tax reports;

3) tax audit results;

4) a tax application for the write–off of the cash register in accordance with the procedure established by Article 169 of the IC (if the cash register is registered with the tax authority).

In cases of non–compliance with the notification and (or) disagreement of the tax authorities with the explanations provided by the taxpayer, a tax audit is carried out in relation to the liquidated PC, which ceases to operate.

The tax liability of the PC that has ceased to exist is considered fulfilled after the implementation of the FI, provided that the tax arrears, social benefits arrears are absent or repaid, and the violations identified according to the results of the FI are eliminated in full.

Failure to comply with the rules established by Article 60 of the PC is also the basis for refusing to be removed from registration as a PC.

The date of receipt of the PC from the registration account with the Tax Authority is the date of execution of the tax obligation in accordance with paragraph 11 of Article 60 of the IC.

The tax authority shall remove the PC from the register no later than three working days from the date specified in paragraph 12 of this article. Information about the removal of the PC from the register is posted on the internet resource of the authorized body.

(unofficial translation)

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/971040?lang=kk