The state revenue authorities of the Republic of Kazakhstan annually carry out measures to compulsorily terminate the activities of inactive taxpayers. This procedure is executed in accordance with Article 109 of the Tax Code of the Republic of Kazakhstan and is aimed at maintaining the actualization of the state register of taxpayers.

The procedure for the compulsory liquidation of taxpayers is governed by Chapter 7 of the Rules for Tax Registration of Taxpayers, approved by Order No. 640 of the Minister of Finance of the Republic of Kazakhstan dated October 28, 2025.

Legal entities and individual entrepreneurs that have ceased operations for an extended period and concurrently meet the statutory criteria established by law are subject to compulsory liquidation.

Accordingly, a taxpayer listed in the register of inactive taxpayers that simultaneously meets the following conditions throughout the statutory limitation period shall be subject to the compulsory termination of activity, if they:

1) did not submit tax reports independently;

2) did not perform export-import operations;

3) have not made payments and/or money transfers to bank accounts;

4) were not registered as a value-added tax payer;

5) are not the head and (or) founder of another legal entity, a participant in a joint venture;

6) did not suspend the submission of tax reports;

7) are not subject to property taxes, vehicles, or land taxes, except for objects subject to the specified taxes on individuals.;

8) have no arrears on social payments;

9) have no arrears in taxes and payments to the budget, customs payments and taxes in the amount of more than 6 times the monthly calculation index effective on January 1 of the relevant financial year.

The taxpayer is not subject to compulsory termination of activity, if they:

1) are subject to tax monitoring;

2) carrying out activities in accordance with the subsurface use contract;

3) have an unfulfilled or executed notification by submitting an explanation on the elimination of violations based on the results of cameral control, tax audits, if there are such violations.;

4) measures (arrests, restrictions) have been applied in respect of them by bailiffs and (or) other authorized bodies;

5) are or were a party to a currency agreement on export or import, under which the procedures of currency control for the purposes of repatriation of national and (or) foreign currency have not been completed.;

6) made payments and/or money transfers to bank accounts during the limitation period.

The procedure is executed in stages. An initial list of taxpayers is compiled by March 1, and it is published in the mass media by April 1. Then the state revenue authorities send inquiries to authorized/state bodies and banks, accept applications from creditors, after which the final list is approved by July 1. Statements of claim for compulsory liquidation are sent to the court no later than September 1.

It is important to emphasize that the compulsory termination of activities is executed only on the basis of a court decision that has entered into legal force. If, prior to the conclusion of the liquidation procedure, the taxpayer resumes business operations, resumes filing tax returns, conducts banking transactions, or settles outstanding tax liabilities, they may be removed from the list of entities subject to compulsory liquidation.

Taxpayers can verify whether a legal entity or an individual entrepreneur is included in the register of inactive entities subject to liquidation on the official website of the State Revenue Committee at www.kgd.gov.kz. Should any questions arise, taxpayers are advised to contact their local state revenue authorities at their place of registration in a timely manner.

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1271804?lang=ru