Article 59. The tax base of the Tax Code of the Republic of Kazakhstan

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 The tax base is the cost, physical or other characteristics of the taxable object, on the basis of which the amounts of taxes and payments to be paid to the budget are determined.

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

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Republic of Kazakhstan

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From January 1, 2026, to invalidate the Code of the Republic of Kazakhstan dated December 25, 2017 "On Taxes and Other Mandatory payments to the Budget" (Tax Code) in connection with the entry into force of the Tax Code dated July 18, 2025 No. 214-VIII SAM.

Article 59. Specifics of the fulfillment of tax obligations by certain categories of liquidated resident legal entities of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. This article establishes the specifics of fulfilling the tax obligation of a resident legal entity being liquidated, which simultaneously meets the following conditions:

1) is a value-added tax payer who does not carry out financial and economic activities from the date of registration for value-added tax, or is not a value-added tax payer;

2) does not apply a special tax regime for producers of agricultural products, aquaculture (fish farming) products and agricultural cooperatives;

3) it is not reorganized or is not the legal successor of the reorganized legal entity.

The provision of this subparagraph does not apply to legal entities reorganized by transformation.;

4) is not included in the list of random tax audits based on the results of the risk assessment system, or is not included in the semi-annual schedule of tax audits conducted in a special manner based on risk assessment, as well as periodic tax audits based on risk assessment;

5) is not registered as a taxpayer engaged in certain types of activities.

This article applies to resident legal entities that comply with the conditions specified in this paragraph during the limitation period established by Article 48 of this Code. The provisions of this paragraph shall also apply to legal entities whose period from the date of establishment is less than the limitation period established by Article 48 of this Code.

2. In the event of a decision on liquidation, a legal entity shall simultaneously submit to the tax authority at its location:

1) a tax statement on termination of business;

2) liquidation tax reporting;

3) interim liquidation balance;

4) a tax statement on de-registration of a cash register machine in accordance with the procedure established by Article 169 of this Code.

The document specified in subparagraph 4) of part one of this paragraph shall be submitted by the liquidated legal entity in the event that the cash register machine is registered with the tax authority.

3. Liquidation tax reports are compiled according to the types of taxes, payments to the budget and social payments for which the liquidated legal entity is a payer and (or) a tax agent for the period from the beginning of the tax period in which the tax statement on termination of activity is submitted until the date of submission of such statement.

If the deadline for submitting the next tax report comes after the submission of the liquidation tax report, the submission of such regular tax report shall be made no later than the date of submission of the liquidation tax report.

4. The liquidated legal entity shall pay taxes, payments to the budget and social payments reflected in the liquidation tax reporting, no later than ten calendar days from the date of submission of the liquidation tax reporting to the tax authority.

If the deadline for payment of taxes, payments to the budget and social payments reflected in the tax reports submitted before the liquidation tax report comes after the expiration of the period specified in part one of this paragraph, payment (transfer) shall be made no later than ten calendar days from the date of submission of the liquidation tax report to the tax authority.

5. Within three working days from the date of receipt of the tax statement on the termination of the activity of the liquidated legal entity, the tax authority shall send a request for the period during which no tax audit was conducted in respect of the legal entity, within the limitation period established by Article 48 of this Code.:

1) to the authorized state bodies – on the submission of information on transactions with property subject to state registration made by a legal entity that is ceasing operations, as well as on its property as of the date of receipt of the request from the tax authority;

2) to second-tier banks and (or) organizations engaged in certain types of banking operations – to provide information on the balances and movement of money in the bank accounts of a legal entity that is ceasing operations as of the date of receipt of the request from the tax authority.

The information on the requests of the tax authority specified in this paragraph shall be submitted no later than twenty working days from the date of their receipt, unless otherwise specified in subparagraph 13) of the first part of Article 24 of this Code.

6. Within ten working days from the date of receipt of all the information provided for in paragraph 5 of this Article, the tax authority shall carry out desk control and draw up an opinion in accordance with the procedure established by this Code.

The conclusion reflects the results of desk control and the status of calculations for taxes, payments to the budget and social payments.

The conclusion is drawn up in at least two copies and signed by officials of the tax authority. One copy of the report shall be handed over to the liquidated legal entity against signature no later than three working days after its signing or sent to him by registered mail with notification.

If a postal or other communication organization returns an opinion sent by a tax authority to a liquidated taxpayer (tax agent) by registered mail with a notification, the date of delivery of such an opinion is the date of the tax examination with the involvement of witnesses on the grounds and in accordance with the procedure established by this Code.

7. If violations are detected based on the results of desk control, the liquidated legal entity shall be notified no later than five working days from the date of receipt of the conclusion on the elimination of violations identified by the results of desk control, in accordance with the procedure established by Chapter 12 of this Code.

The execution of the notification on the elimination of violations identified by the results of desk control is carried out by the liquidated legal entity in accordance with the procedure established by Article 96 of this Code.

In case of non-fulfillment of the notification and (or) disagreement of the tax authorities with the explanations provided by the taxpayer, a tax audit is conducted in respect of the liquidated legal entity. In this case, the tax audit must be initiated no later than ten working days after the deadline for the execution of such notification and (or) receipt of an explanation of disagreement on the violations identified.

8. The tax debt of a liquidated legal entity arising, inter alia, on the grounds specified in paragraph 4 of this Article, shall be repaid at the expense of its money, including those received from the sale of its property, in the order of priority established by the laws of the Republic of Kazakhstan.

9. If the property of the liquidated legal entity is insufficient to repay the full amount of tax arrears, the remaining part of the tax arrears is repaid by the founders (participants) of the liquidated legal entity in cases established by the laws of the Republic of Kazakhstan.

10. If the liquidated legal entity has no tax arrears:

1) erroneously paid amounts of taxes, payments to the budget and penalties are subject to refund to this legal entity in accordance with the procedure established by Article 103 of this Code.;

2) overpaid amounts of taxes, payments to the budget and penalties are subject to refund to this legal entity in accordance with the procedure established by Article 101 of this Code.;

3) the amounts of fines paid shall be refunded to this legal entity on the grounds and in accordance with the procedure established by Article 106 of this Code.;

4) excessively (erroneously) paid amounts of customs duties, taxes, customs duties and penalties levied by customs authorities to the budget are subject to refund to this legal entity in accordance with the procedure established by the customs legislation of the Republic of Kazakhstan.

11. In case of income of individuals and non-residents subject to taxation at the source of payment in the form of dividends during the period from the day following the day the legal entity receives the conclusion based on the results of desk control until the day of approval of the liquidation balance sheet, the liquidated legal entity is obliged to submit to the tax authority at its location additional tax reporting to the liquidation tax reporting on such a tax obligation and fulfill it in full.

12. The liquidated legal entity submits the liquidation balance sheet to the tax authority at its location.

The liquidated legal entity shall submit the liquidation balance sheet within three working days from the date of receipt of the conclusion based on the results of desk control in the absence of tax arrears, arrears on social payments and compliance with the provisions established by paragraph 11 of this article.

13. In the event of violations identified by the results of desk control, tax arrears, social payment arrears, the liquidated legal entity shall submit the liquidation balance sheet within three working days from the date of repayment of tax arrears, social payment arrears, provided that the violations identified by the results of desk control are eliminated and the provisions established by paragraph 11 of this article are fulfilled.

14. After submitting the liquidation balance sheet specified in paragraph 12 of this Article and fulfilling the provisions established by paragraph 13 of this article, the tax authority shall send to the registering authority carrying out state registration, re-registration of legal entities, state registration of termination of activities of legal entities, registration, re-registration, de-registration of structural divisions, information on the absence (presence) debts, which are recorded with the tax authorities, for the liquidated legal entity in accordance with the procedure and terms, which are established by Article 100 of this Code.

The footnote. Article 59 as amended by the Laws of the Republic of Kazakhstan dated 05/24/2018 No. 156-VI (effective after ten calendar days after the date of its first official publication); dated 04/02/2019 No. 241-VI (effective from 07/01/2019); dated 12/20/2021 No. 85-VII (effective from 01/01/2022); from 12/21/2022 No. 165-VII (for the procedure of entry into force, see art. 4).

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