The Department of State Revenue for the Karaganda region informs:
According to Article 109 of the Tax Code of the Republic of Kazakhstan, a taxpayer who
is included in the register of inactive taxpayers is subject to compulsory termination of activity.;
✅ During the limitation period, it simultaneously meets all the following conditions:
📄 Did not submit tax reports on its own;
, Did not perform export-import operations;
🏦 Did not make payments and/or money transfers to bank accounts;
Was not registered as a VAT payer;
Was not the head and/or founder of another legal entity or a participant in a joint venture;
, Did not suspend the submission of tax reports;
🏠🚗🌱 Does not own objects of taxation for property tax, vehicles and land tax (with the exception of objects of individuals);
, Has no arrears on social payments;
Has no arrears on taxes, payments to the budget, customs payments and taxes in the amount of more than 6 times the MCI effective on January 1 of the corresponding fiscal year.
⚠️ Important exceptions: 🚫 The article does not apply to taxpayers:
🔎 who are under tax monitoring;
, working under subsurface use contracts;
having certain notices, arrests, and other restrictions provided for by law.
⚖️ Procedure for termination of activity:
📌 Termination of activity is carried out only on the basis of a judicial act that has entered into legal force.
After that, the taxpayer is removed from the registration register.

Source : https://www.gov.kz/memleket/entities/kgd-karaganda/press/news/details/1255328?lang=ru