Introduction

The public service "suspension and resumption of submitting tax reporting" is one of the most in-demand services provided by the state revenue authorities of the Republic of Kazakhstan. This service makes it possible for taxpayers who temporarily do not carry out activities to legally suspend the obligation to submit certain forms of tax reporting and, upon resumption of activities, to restore the execution of tax obligations in the established manner.

The legal foundations for providing the service are defined by the Tax Code of the Republic of Kazakhstan, the Law of the Republic of Kazakhstan "On State Services," as well as the Rules for the provision of state services approved by the Ministry of Finance of the Republic of Kazakhstan.

​Right to suspend and resume submitting tax reporting

       According to Article 117 of the Tax Code of the Republic of Kazakhstan, a taxpayer (tax agent) has the right to:

• ​suspend the submission of tax reporting;

• ​resume the submission of tax reporting prior to the expiration of the suspension period;

​    The taxpayer is obligated to resume the submission of tax reporting upon the resumption of activities.

The total period of suspension of submitting tax reporting must not exceed the statute of limitations established by tax legislation.




Procedure for obtaining the public service

In order to suspend or resume the submission of tax reporting, the taxpayer submits the corresponding tax application via:

• ​the web application "Taxpayer Office";

• ​the "e-Government" web portal;

• ​the State Corporation "Government for Citizens";

• ​the service provider;

• ​mobile applications of banking organizations

​       The public service is provided free of charge in electronic or paper form. Based on the results of reviewing the application, the state revenue authority issues a decision to suspend or to refuse the suspension of submitting tax reporting.

​​Resumption of submitting tax reporting

The tax authority recognizes the submission of tax reporting as resumed in the case of:

• ​submission of tax reporting by the taxpayer from the date of submitting tax reporting;

• ​detection of the fact that the taxpayer resumed activities during the suspension period or from the date activities were resumed

​The start of activities by a taxpayer leading to the arising of a tax obligation to calculate and pay taxes, payments to the budget, and social obligations is recognized as the resumption of activities.

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1278881?lang=ru