An individual's tax liability is terminated in the following cases::

His death;

declaring him dead on the basis of a court decision that has entered into legal force.

The tax liability of an individual entrepreneur is terminated after the termination of the individual entrepreneur's activity in accordance with the procedure established by the legislation of the Republic of Kazakhstan.

The tax liability of a legal entity is terminated:

after its liquidation;

after its reorganization by way of incorporation (in relation to the affiliated legal entity), merger and separation.

Source : https://www.gov.kz/memleket/entities/kgd-kyzylorda/press/news/details/1068752?lang=kk