Grounds for refusal to suspend or resume filing tax returns.

1) existence of tax arrears, arrears in social payments on the date of filing the application;

2) existence of the fact of failure to submit tax returns, taking into account the limitation period and the tax application for registration for value-added tax;

3) existence of the fact of recognition by the state revenue authority of the service recipient as inactive;

4) existence of unfulfilled notifications sent by the tax authority;

5) establishment of the inaccuracy of the documents submitted by the service recipient to receive the state service, and (or) the data (information) contained therein.

Source : https://www.gov.kz/memleket/entities/kgd-kyzylorda/press/news/details/980971?lang=kk