A taxpayer is subject to removal by the tax authority from the registration register of a taxpayer engaged in certain types of activities that are not subject to licensing on the basis of a notice of commencement or termination of activities in the following cases::
- termination of the types of activities specified in paragraph 1 of Article 104 of the Tax Code;
- de-registration of all taxable and tax-related items specified in the registration data.

 The removal of a taxpayer from the registration register of a taxpayer engaged in certain types of activities subject to licensing is carried out by the tax authority on the basis of information from the state electronic register of permits and notices of termination of the license.
 The removal of a taxpayer from the registration register of a taxpayer engaged in certain types of activities is carried out on the basis of a decision of the tax authority in the following cases::
- termination of the agreement of a taxpayer engaged in the types of activities specified in subitems 1), 2) and 5) of paragraph 1 of Article 104 of the Tax Code:
- the absence of a taxpayer carrying out the type of activity specified in subparagraph 4) of paragraph 1 of Article 104 of the Tax Code at the address indicated in the license.;
- failure to submit a declaration and (or) calculation of excise tax by a taxpayer engaged in the types of activities specified in the subitems 1), 2), 3), 5) and 7) paragraph 1 of Article 104 of the Tax Code, within a three-month period from the day following the day of the deadline established by the Tax Code for their submission.

Source : https://www.gov.kz/memleket/entities/kgd-astana/press/news/details/1243532?lang=ru