The procedure for entering and excluding from the register of inactive taxpayers in the Republic of Kazakhstan

The Register of inactive taxpayers is one of the tools of tax administration aimed at identifying business not fulfilling their duties to submit tax reports. The register is maintained by the state revenue authorities according to the Article 108 of the Tax Code of the Republic of Kazakhstan.

According to Article 108 of the Tax Code of the Republic of Kazakhstan, the register of inactive taxpayers includes resident legal entities, non-resident legal entities operating through a permanent establishment or structural subdivision in Kazakhstan, as well as individual entrepreneurs who do not independently submit tax reports within twelve months after submitting the last tax report.

The tax authority annually, no later than April 30, decides on the entry of relevant persons in the register of inactive taxpayers. The register is posted on the authorized body's Internet resource no later than the date of making such a decision.

The Tax Code provides for the possibility of excluding a taxpayer from the register after eliminating the reasons serving as the basis for its inclusion.

After the required tax reports have been submitted, the tax authority shall make a decision on the taxpayer's removal from the register within no later than three business days. The updated register is published on the official website of the authorized state body no later than the date of the relevant decision.

In practice, the state revenue authorities recommend taxpayers:

Submit all missing tax reports.

Fulfill obligations to pay accrued taxes and other obligatory payments, if there any.

Check the fact of exclusion through the electronic services of the state revenue authorities.

For preventing entering in the register of inactive taxpayers, it is recommended to:

submit tax reports in a timely manner, even in the absence of business activities;

use a mechanism for suspending the submission of tax reports in case of temporary termination of activities;

check the availability of notifications in the Taxpayer's Office and information systems of state revenue authorities on a regular basis;

monitor the relevance of registration data and the fulfillment of tax obligations.

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1265509?lang=ru