Article 109. Compulsory termination of the taxpayer's activity of the Tax Code of the Republic of Kazakhstan

    1. A taxpayer who is included in the register of inactive taxpayers and simultaneously meets the following conditions during the limitation period is subject to compulsory termination of activity.:

    1) who did not submit tax reports on his own;

    2) who did not carry out export-import operations;

    3) who did not make payments and/or money transfers to bank accounts;

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

    5) who is 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) objects that are not subject to property taxes, vehicles, or land taxes, with the exception of objects subject to the specified taxes on individuals.;

    8) not having arrears on social payments;

    9) has 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 corresponding financial year.

    The provisions of the first part of this paragraph shall not apply to the taxpayer:

    1) subject to tax monitoring;  

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

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

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

    5) is or was 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) who made payments and/or money transfers to bank accounts during the limitation period.

    The period taken into account when the taxpayer is included in the register of inactive taxpayers is included in the period considered in case of compulsory termination of activity.

    2. The termination of the taxpayer's activities is carried out by the tax authority on the basis of a judicial act that has entered into legal force in accordance with the requirements of the laws of the Republic of Kazakhstan.

    A taxpayer whose activity has been forcibly terminated is removed from the registration register of the tax authority in accordance with the procedure of tax registration on the basis of a judicial act that has entered into legal force.  

The Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM.

President    

Republic of Kazakhstan     

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