Article 74. General provisions on the fulfillment of tax obligations in case of liquidation, reorganization and termination of activities of the Tax Code of the Republic of Kazakhstan

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 1. For the purposes of this article, a person who ceases to operate is recognized as:

 resident legal entity being liquidated;

 a structural subdivision of a non–resident legal entity that ceases to operate in the Republic of Kazakhstan;

 permanent establishment of a non–resident legal entity that ceases to operate in the Republic of Kazakhstan;

 a structural subdivision of a resident legal entity that is ceasing operations;

 the individual entrepreneur who is terminating his activity;

 a person engaged in private practice who is terminating his activity;

 a legal entity that is being reorganized through separation, merger, division or incorporation;

 a permanent establishment without opening a structural subdivision of a non–resident legal entity that transfers rights and obligations to a resident foreign legal entity.

 2. Liquidation tax reports are compiled according to the types of taxes, payments to the budget and social payments for which the person ceasing to operate is a payer and (or) a tax agent for the period from the beginning of the tax period in which the obligation to submit liquidation tax reports arose until the date of submission of such reports to the tax authority.

 If the deadline for submitting regular tax reports for the tax period preceding the tax period in which the obligation to submit such regular tax reports arose occurs after the submission of liquidation tax reports, such regular tax reports shall be submitted no later than the date of submission of liquidation tax reports.

 3. Taxes, payments to the budget and social payments reflected in the regular tax reports submitted in accordance with the second part of paragraph 2 of this Article and liquidation tax reports shall be paid no later than ten calendar days from the date of submission of liquidation tax reports to the tax authority.

 4. Upon termination of activities related to monetary settlements, the person terminating the activity is obliged to submit to the tax authority at the location a tax statement on de-registration of the cash register machine (if any) in accordance with the procedure established by this Code.

 5. A person who ceases to operate, from the date of submitting an application for termination of activity to the relevant registration authority, is recognized by the tax authority as a taxpayer who is at the stage of liquidation (termination of activity).

 Information about such a taxpayer, within three working days following the day of submission of the application specified in part one of this paragraph, shall be included in the list of taxpayers at the stage of liquidation (termination of activity), to be posted on the Internet resource of the authorized body.

 6. The proper fulfillment of a tax obligation by a person who ceases to operate is verified through tax administration, including conducting a tax audit, in accordance with this Code.

 A tax audit is not carried out upon termination of business in a simplified manner.

 The procedures for fulfilling a tax obligation in the event of liquidation, reorganization and termination of activities by taxpayers (tax agents), including certain categories of taxpayers (tax agents), the simplified procedure for fulfilling a tax obligation in the event of termination of activities, as well as the conditions for classifying taxpayers into separate categories of taxpayers are determined by the authorized body.

 7. The exclusion of a taxpayer from the list of taxpayers who are at the stage of liquidation (termination of activity) is carried out by the tax authority within three working days following the day of:

 1) receiving information about the exclusion of numbers from the registers;

 2) de-registration of an individual entrepreneur or a person engaged in private practice;

 3) making a decision on the refusal to de-register an individual entrepreneur or a person engaged in private practice;

 4) the taxpayer's request to change the decision on liquidation (termination of activity).

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

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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 74. General provisions of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. The authorized body keeps records of taxpayers by forming a state database of taxpayers.

2. The state database of taxpayers is an information system designed to keep records of taxpayers.

3. The formation of the state database of taxpayers consists of:

1) registration of an individual, a legal entity, or a structural subdivision of a legal entity with tax authorities as a taxpayer;

2) in the taxpayer's registration account:

as an individual entrepreneur and a person engaged in private practice;

for value added tax;

as a taxpayer engaged in certain types of activities.

4. Registration of an individual, a legal entity, and structural divisions of a legal entity as a taxpayer includes:

1) entering information about these persons into the state database of taxpayers;

2) modification and (or) addition of registration data in the state database of taxpayers;

3) exclusion of information about the taxpayer from the state database of taxpayers.

5. The registration of a taxpayer includes the registration of a taxpayer specified in subparagraph 2) of paragraph 3 of this article, the introduction of changes and (or) additions to the registration data of a taxpayer, and the removal of a taxpayer from the relevant registration register.

6. The taxpayer's registration data is information about the taxpayer submitted or submitted to the tax authorities.:

1) authorized state bodies;

2) second-tier banks or organizations engaged in certain types of banking operations, in accordance with subitems 1) and 7) of Article 24 of this Code;

3) the taxpayer.

7. For the purposes of this Code, it is recognized:

1) the place of residence of an individual is the place of registration of a citizen in accordance with the legislation of the Republic of Kazakhstan in the field of population migration;

2) the place of residence of a citizen of the Republic of Kazakhstan residing outside the Republic of Kazakhstan who does not have a place of registration in the Republic of Kazakhstan is the place of the last registration of a citizen in the Republic of Kazakhstan in accordance with the legislation of the Republic of Kazakhstan in the field of population migration;

3) the location of an individual entrepreneur and a person engaged in private practice is the place of preferential activity of an individual entrepreneur and a person engaged in private practice, declared at registration with the tax authority as an individual entrepreneur and a person engaged in private practice.;

4) the location of a resident legal entity, its structural subdivision, or a structural subdivision of a non-resident legal entity is the location of its permanent operating body, entered in the National Register of Business Identification Numbers;

5) the location of a non-resident legal entity operating through a permanent establishment without opening a branch or representative office is the place of business in the Republic of Kazakhstan, declared at the time of registration as a taxpayer with the tax authority;

6) the location of a legal entity established in accordance with the legislation of a foreign state, the place of effective management of which is located in the Republic of Kazakhstan, is the location of the actual management body in the Republic of Kazakhstan, determined by a meeting of the board of directors or a similar management body, declared when registering as a taxpayer with a tax authority and indicated in the relevant minutes of the management body;

7) the place of stay of a foreigner or a stateless person is the place of temporary stay of a foreigner or a stateless person, determined in accordance with the legislation of the Republic of Kazakhstan in the field of population migration.

At the same time, for a foreigner or a stateless person who is not staying in the Republic of Kazakhstan, who has a tax obligation to pay tax in accordance with Article 658 of this Code, the place of residence of the person paying income from sources in the Republic of Kazakhstan to such a foreigner or a stateless person is recognized as the place of residence.

The footnote. Article 74 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2021).

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