The tax payer is removed from the registration register in the following cases::

      1) termination of activity or liquidation of a tax payer, with the exception of termination of activity or liquidation due to bankruptcy, from the date of submission of an application (tax statement) for termination of activity to the relevant registration authority.;

      2) termination of activity or liquidation of a tax payer due to bankruptcy – from the date of de-registration of an individual entrepreneur or exclusion of a legal entity from the registers of numbers;

      3) termination of the activity or liquidation of a tax payer due to the recognition of the registration of an individual entrepreneur or a legal entity as invalid by a judicial act that has entered into force – from the date of registration of the tax payer.;

      4) reorganization of legal entities through mergers and acquisitions – from the date of submission of the liquidation tax report and the transfer act;

      5) reorganization of a legal entity by way of separation – from the date of submission of the liquidation tax report and the separation act;

      6) death of an individual registered as an individual entrepreneur – from the date of exclusion from the taxpayer database;

      7) the transition from the generally established taxation procedure to a special tax regime – from the date of the beginning of the application of the special tax regime.

Source : https://www.gov.kz/memleket/entities/kgd-astana/press/news/details/1232658?lang=ru