A taxpayer shall be deregistered as a value-added tax (VAT) payer in the following cases:

upon transition from the general taxation regime to a special tax regime;

upon termination of activities or liquidation of the taxpayer.

When transitioning from the general taxation regime to a special tax regime, the taxpayer shall, simultaneously with the notification on the applied taxation regime submitted in accordance with the legislation of the Republic of Kazakhstan on permits and notifications, submit a liquidation tax return for the tax to the tax authority.

A taxpayer shall be removed from VAT registration in the following cases:

upon termination of activities or liquidation of the taxpayer, except where such termination or liquidation is due to bankruptcy — from the date of submission of the application (tax application) for termination of activities to the relevant registration authority;

upon termination of activities or liquidation of the taxpayer due to bankruptcy — from the date of deregistration of the individual entrepreneur or removal of the legal entity from the taxpayer registration registers;

upon termination of activities or liquidation of the taxpayer due to a court decision that has entered into legal force declaring the registration of the individual entrepreneur or legal entity invalid — from the date of the taxpayer's VAT registration;

upon reorganization of legal entities through merger or accession — from the date of submission of the liquidation tax return and the transfer deed;

upon reorganization of a legal entity through division — from the date of submission of the liquidation tax return and the division balance sheet;

upon the death of an individual registered as an individual entrepreneur — from the date of removal from the taxpayer database;

upon transition from the general taxation regime to a special tax regime — from the effective date of application of the special tax regime.

These provisions shall not apply to taxpayers subject to conditional VAT registration.

Source : https://www.gov.kz/memleket/entities/kgd-astana/press/news/details/1259772?lang=ru