As part of the implementation of the provisions of the new Tax Code, the Order of the Acting Minister of Finance of the Republic of Kazakhstan dated October 31, 2025, No. 654 "On certain issues of fulfilling tax obligations during liquidation, reorganization, and termination of activities by taxpayers" was officially adopted.

First of all, it should be noted that the liquidation procedure for specific categories of taxpayers remains generally unchanged.

The simplified procedure for fulfilling a tax obligation upon the termination of activities (hereinafter - the Procedure) was developed in accordance with paragraph 6 of Article 74 of the Tax Code. It defines the mechanism for fulfilling tax obligations upon the termination of activities by individual entrepreneurs (hereinafter - the IEs) who simultaneously meet the following criteria: they are not registered as VAT payers; they do not operate as a joint venture; they do not engage in restricted types of business activities; they have no tax arrears or social security payment debts; they have fully calculated and paid all taxes, budget payments, and social contributions for the tax period preceding the liquidation reporting period; they have no outstanding notifications, including those issued based on desk audit results; and they do not hold open bank accounts.

The termination of an IE's activities under this simplified framework is conducted electronically. The taxpayer must submit a tax application for the termination of activities via the Taxpayer's office, alongside the liquidation tax returns and a tax application for the de-registration of their cash register machine (CRM), if applicable.

The timeline for the termination procedure, from the date of filing the application to the final de-registration of the individual entrepreneur, is 13 to 15 days. Please note that employees of the state revenue authorities are not manually involved in this automated liquidation process.

Consequently, when the provisions of the New Tax Code are applied for the termination of operations within the Integrated Tax Administration System (ITAS), the system generates the status "at the stage of liquidation" within the taxpayer's profile. Following this, within 10 calendar days, the system automatically checks for compliance with the IE termination criteria (verifying the absence of debt, the submission of liquidation TRFs, the tax risk level, outstanding notifications, etc.).

If all conditions are met after 10 days, the system automatically updates the tax application status to "processed," and the expiration date of the "at the liquidation stage" status is recorded in the entrepreneur's profile data. Following this, the IE is automatically removed from the registration system within 3 working days.

Please be advised that all taxes, budget payments, and social contributions declared in the liquidation tax returns must be settled no later than 10 (ten) calendar days from the date the liquidation tax return is submitted to the SRO. In practice, taxpayers frequently receive rejections for termination due to outstanding arrears for CSHI (resulting from a lack of payment for the specific reporting month in which the termination application was filed).

In this regard, to avoid a denial of termination, taxpayers are advised to re-check their personal accounts for any outstanding arrears 10 calendar days after submission. If any debts are found, they should be paid within three days. This window allows the system to successfully record the payment of the outstanding balance, ensuring the application is processed successfully and the IP is automatically de-registered. If payment is not made, the system will reject the application, forcing the taxpayer to restart the entire termination procedure from the beginning (re-submitting the termination application, filing liquidation tax reporting form, etc.).

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1231664?lang=ru