According to Article 93 of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (hereinafter referred to as the Tax Code), the following conditions must be met at the same time as compulsory termination of activity:

      1) before January 1 of the calendar year, but this Code href="http://10.61.43.123/kaz/docs/K1700000120#z48">Article 48 within the period not less than the limitation period for filing a claim:

     did not submit tax returns;

    did not perform export-import operations;

     if payment during the calendar year and (or) has not made payments to bank accounts and (or) money transfers, as well as pension payments and (or) social payments, except for cases where the amount of money transfer is determined by the law on the republican budget and does not exceed 141 times the monthly calculation indicator effective as of January 1 of the relevant financial year; As of January 1:

is not registered as a value added tax payer; href="http://10.61.43.123/kaz/docs/K1700000120#z214">has not suspended the submission of tax reports in accordance with Article 214;

      there are no taxable objects shown in ownership, with the exception of objects subject to property, vehicle taxes, land tax, unified land tax;

     social payments not in arrears;

     resident legal entities, their structural subdivisions, structural subdivisions of a non-resident legal entity, non-resident legal entities that carry out their activities through a permanent establishment without opening a structural subdivision, individual entrepreneurs.

      The provisions of this paragraph:

      1) are subject to tax monitoring according to this Code;

      2) do not apply to taxpayers who carry out their activities in accordance with the contract for the use of subsoil.

       Tax authorities annually:

      1) initial entities that meet the requirements of paragraph 1 of this article forms the list not later than March 1;

      2) the following data:

      identification number (if any);

     tax payer registration number;

     surname, first name, patronymic of an individual (if it is indicated in the identity document) or name of the subject;

     tax at the location of the subject the name of the body;

places the created list of subjects subject to compulsory liquidation in the media not later than April 1, indicating the address of the tax body, in order to receive applications (protests) of creditors and (or) other persons whose rights and legal interests are affected in the case of the subject being forcibly liquidated (de-registered, suspended);

3) After the created list of entities is placed in the mass media not later than May 1, for information:

     to second-level banks and organizations that carry out certain types of banking operations - about payments and (or) money transfers defined in subsection 1) of the first part of paragraph 1 of this article;

     to authorized state bodies - about the availability of property, vehicles, land plots about;

     sends requests to the registration body - about the presence (absence) of information in the National Register of Identification Numbers.

the final list of entities subject to deregistration, termination of activity) shall be drawn up no later than July 1 of the calendar year after receiving the information specified in subparagraph 3) of paragraph 2 of this article and in the absence of requests (protests) from creditors or other persons. (removal from accounting registration, termination of activity) shall be sent to the court no later than September 1 of the calendar year.

According to what has been said, if the conditions of the above-mentioned article of the Tax Code are met, the taxpayer may terminate his activity by force.

Source : https://www.gov.kz/memleket/entities/kostanai-kamysty-arka/press/news/details/963317?lang=kk