On the procedure for submitting Form 200 during the transition to a simplified taxation regime
In connection with the incoming requests from taxpayers, the procedure for submitting tax reports during the transition from a generally established tax regime to a special tax regime based on a simplified declaration is explained.
A taxpayer applying a generally established taxation regime has the right to switch to a simplified regime subject to the conditions established by the tax legislation of the Republic of Kazakhstan.
This raises the question:
What type of form 200 should be submitted — liquidation or regular?
According to Article 114 of the Tax Code of the Republic of Kazakhstan, tax reporting is divided into the following types:
initial;
another one;
additional information;
additional information on notification;
liquidation.
Liquidation tax reporting is provided only in the following cases::
termination of the taxpayer's activity;
Reorganizations;
de-registration for certain types of taxes.
The next tax report is submitted for the relevant tax period as part of the taxpayer's ongoing activities.
The transition from a generally established taxation regime to a simplified one does not constitute the termination of a taxpayer's activity and does not entail its liquidation or reorganization.
Conclusion
In this regard, when switching to a simplified taxation regime, Form 200 is presented as a regular tax report, rather than a liquidation one.
Important
The correct definition of the type of tax reporting allows you to avoid technical errors when receiving reports and notifications based on the results of desk control.

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1201559?lang=kk