The obligation to submit the liquidation tax return provided for in paragraph 2 of Article 74 of the Tax Code of the Republic of Kazakhstan arises within three working days from the date of approval of the interim liquidation balance sheet for legal entities and structural subdivisions of legal entities undergoing liquidation. The submission of the liquidation tax return provided for in paragraph 2 of Article 74 of the Tax Code of the Republic of Kazakhstan serves as the basis for carrying out tax administration, including the conduct of a tax audit. The tax debt of a taxpayer undergoing liquidation shall be settled using the funds of such persons, including funds received from the sale of their property, in the order of priority established by the laws of the Republic of Kazakhstan. The tax debt of a structural subdivision of a resident legal entity ceasing its activities, or of structural subdivisions of a non-resident legal entity operating through a permanent establishment or a structural subdivision that is ceasing its activities, shall be settled using the funds of the legal entity that established them. If the property of the taxpayer undergoing liquidation is insufficient to fully settle the tax debt, the remaining amount of the tax debt shall be settled by the founders (participants) of the taxpayer undergoing liquidation in the cases established by the laws of the Republic of Kazakhstan. Taxes, payments to the budget, penalties, and fines overpaid (or erroneously paid) by the taxpayer undergoing liquidation, as well as customs duties, customs fees, taxes, and penalties that have been overpaid and/or excessively collected, shall, in accordance with the procedure and subject to the conditions established by the legislation of the Republic of Kazakhstan, be offset against the taxpayer's outstanding liabilities, and any remaining balance shall be refunded to the taxpayer undergoing liquidation.

   The taxpayer undergoing liquidation shall apply to the registration authority to complete the termination procedure no later than three working days from the date of receipt of the notification from the tax authority confirming that information on the absence (or existence) of outstanding liabilities has been forwarded to the registration authority, provided that such notification confirms the absence of outstanding liabilities.

Source : https://www.gov.kz/memleket/entities/kgd-astana/press/news/details/1264505?lang=ru