📅 An individual entrepreneur or a person engaged in private practice, no later than 30 calendar days from the date of the decision to terminate their activities, simultaneously submits to the tax authority at their location:

, statement of termination of activity;
liquidation tax reporting in accordance with paragraph 2 of Article 74 of the Tax Code.

, Debt repayment

The tax debt of an individual entrepreneur or a person engaged in private practice who ceases to operate is repaid at the expense of such person's money, including those received from the sale of their property, in the order of priority established by the laws of the Republic of Kazakhstan.

When is he recognized as having stopped?

An individual entrepreneur or a person engaged in private practice is deemed to have ceased operations upon de-registration with the tax authority.

Grounds for de - registration:

Simultaneous compliance with the conditions:

absence of tax arrears, arrears on social payments, including those based on the results of tax administration;
absence of excessively (erroneously) paid amounts of taxes, payments to the budget, penalties and fines, as well as excessively paid customs duties, fees, taxes and penalties subject to refund.

Source : https://www.gov.kz/memleket/entities/kgd-karaganda/press/news/details/1269905?lang=ru