The Register of Inactive taxpayers is a list of taxpayers who have not submitted tax reports for a long time. The register includes resident legal entities, non—resident legal entities operating in the Republic of Kazakhstan through a permanent establishment or structural subdivision, as well as individual entrepreneurs who have not independently submitted tax reports within 12 months after the last reporting was submitted. This rule does not apply to taxpayers who have suspended the submission of tax reports in accordance with the Tax Code. A taxpayer is excluded from the register upon submission of additional tax reporting for the tax period, for which reporting is automatically recognized as having been submitted with zero indicators. The decision on exclusion is made no later than three working days following the day of submission of additional tax reports. When a taxpayer is excluded from the registers of numbers or an individual entrepreneur is removed from the registration register, the exclusion from the register of inactive taxpayers is carried out simultaneously. Basis: Article 108 of the Tax Code of the Republic of Kazakhstan.

Source : https://www.gov.kz/memleket/entities/kgd-sko/press/news/details/1311512?lang=ru