Article 75. The specifics of fulfilling a tax obligation in the event of liquidation of the Tax Code of the Republic of Kazakhstan
1. For the purposes of this article, liquidated taxpayers are recognized as:
resident legal entity being liquidated;
a structural subdivision of a non–resident legal entity that is ceasing operations 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.
2. The obligation to submit liquidation tax reports provided for in paragraph 2 of Article 74 of this Code arises within three working days from the date of approval of the interim liquidation balance sheet for the following persons:
the resident legal entity being liquidated;
a structural subdivision or permanent establishment of a non–resident legal entity that ceases to operate in the Republic of Kazakhstan;
termination of the activity of a structural subdivision of a resident legal entity in the event that such a structural subdivision is recognized as an independent payer of taxes and payments to the budget.
The submission of liquidation tax reports provided for in paragraph 2 of Article 74 of this Code is the basis for tax administration, including conducting a tax audit.
3. The tax debt of the liquidated taxpayer is repaid at the expense of the money of such persons, including those received from the sale of their property, in the order of priority established by the laws of the Republic of Kazakhstan.
The tax debt of the termination of the activity of a structural subdivision of a resident legal entity, structural subdivisions of a non–resident legal entity through the termination of a permanent establishment or structural subdivision is repaid at the expense of the money of the legal entity that created them.
If the property of the liquidated taxpayer is not sufficient to repay the full amount of tax arrears, the remaining part of the tax arrears is repaid by the founders (participants) of the liquidated taxpayer in cases established by the laws of the Republic of Kazakhstan.
4. Excessively (erroneously) paid amounts of taxes, payments to the budget and penalties, fines by the liquidated taxpayer, as well as excessively paid and (or) excessively collected amounts of customs duties, customs duties, taxes and penalties are subject to offset against repayment of his debts in accordance with the procedure and taking into account the conditions established by the legislation of the Republic of Kazakhstan, and the remaining part of it is to be returned to the liquidated taxpayer.
In cases where the taxpayer being liquidated is a legal entity with a structural subdivision, the amounts specified in part one of this paragraph shall also be offset against the repayment of the debts of the structural subdivision of such taxpayer.
If, as of the date of de-registration of the value-added tax payer, the taxpayer being liquidated has an excess of the value-added tax offset over the amount of the accrued tax to be refunded, the excess shall be refunded in accordance with the procedure established by this Code.
5. If, during the period from the date of submission of the liquidation tax report to the date of completion of tax administration, the liquidated taxpayer has tax obligations to calculate and pay taxes and payments to the budget, such person is obliged to fulfill these obligations in full on the basis of notification of the amounts accrued during the liquidation period.
In this case, taxes and payments to the budget, as well as social payments reflected in additional tax reports submitted in accordance with part one of this paragraph, shall be paid no later than ten calendar days from the date of submission of such additional tax reports to the tax authority.
6. If income of individuals and non-residents subject to withholding tax arises in the form of dividends during the period from the day following the day of completion of tax administration to the day of approval of the liquidation balance sheet, the liquidated legal entity is obliged to submit additional tax reports to the tax authority at its location in addition to the liquidation tax reports on such a tax obligation and fulfill it in full.
7. The basis for the submission of the liquidation balance sheet by the liquidated taxpayer to the tax authority at the location is the simultaneous observance of the following conditions:
1) the absence of tax arrears, arrears on social payments, including the results of tax administration;
2) the absence of excessively (erroneously) paid amounts of taxes, payments to the budget, penalties and fines, excess of the value-added tax attributed to the offset over the amount of the accrued tax, as well as excessively paid and (or) excessively collected amounts of customs duties, customs duties, taxes and penalties subject to refund in accordance with the procedure and in cases determined by the legislation of the Republic of Kazakhstan.
8. The liquidation balance sheet submitted in accordance with paragraph 7 of this Article by the liquidated taxpayer is the basis for the tax authority to send to the registration authority information on the absence (presence) of debt, providing that the liquidated taxpayer has no debt, with notification of such taxpayer.
9. The liquidated taxpayer is obliged to apply to the registration authority to complete the termination procedure no later than three working days from the date of receipt of the notification from the tax authority on sending information to the registration authority on the absence (presence) of debt, providing for the absence of debt.
The Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM.
President
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 75. Entering information about individuals, legal entities, and a structural subdivision of a legal entity into the state database of taxpayers of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan
1. Unless otherwise specified in paragraph 12 of Article 76 of this Code, information is entered into the state database of taxpayers by the tax authority after assigning an identification number to an individual, legal entity, or structural subdivision of a legal entity based on information from the national registers of identification numbers.
2. The tax authorities shall enter information into the state database of taxpayers on:
1) an individual, including a foreigner or a stateless person, – at the place of residence or stay;
2) a resident legal entity and its structural subdivision, a structural subdivision of a non-resident legal entity, a legal entity established in accordance with the legislation of a foreign state, the place of effective management (location of the actual management body) of which is located in the Republic of Kazakhstan, - at the location of;
3) a non-resident legal entity operating in the Republic of Kazakhstan through a permanent establishment without opening a branch or representative office, at the location of the permanent establishment;
4) a non-resident legal entity that is a tax agent in accordance with paragraph 8 of Article 650 of this Code or calculates income tax in accordance with paragraph 11 of Article 650 of this Code, acquiring (selling) shares, participation interests specified in subitems 3), 4) and 5) of paragraph 1 of Article 650 of this Code, – at the location of the legal entity that is a subsurface user specified in subitems 3), 4) and 5) of paragraph 1 of Article 650 of this Code. The provisions of this subparagraph shall not apply if a non-resident legal entity that is a tax agent in accordance with paragraph 8 of Article 650 of this Code or calculates income tax in accordance with paragraph 11 of Article 650 of this Code operates in the Republic of Kazakhstan through a permanent establishment registered with the tax authorities as a taxpayer.
If such a non-resident legal entity purchases (sells) securities, shares of participation in a legal entity, 50 or more percent of the asset value of which is the property of two or more persons who are subsurface users, then information is entered into the state database of taxpayers about the non-resident by the tax authority at the location of the authorized body.;
6) a non-resident legal entity that is a tax agent in accordance with paragraph 8 of Article 650 of this Code or calculates income tax in accordance with paragraph 11 of Article 650 of this Code, acquiring (selling) property, with the exception of property specified in subparagraph 4) of this paragraph, in the Republic of Kazakhstan – at the location of the property. The provisions of this subparagraph shall not apply if a non-resident legal entity that is a tax agent in accordance with paragraph 8 of Article 650 of this Code or calculates income tax in accordance with paragraph 11 of Article 650 of this Code operates in the Republic of Kazakhstan through a permanent establishment registered with the tax authorities as a taxpayer.;
7) the diplomatic and equivalent representation of a foreign state accredited in the Republic of Kazakhstan – at the location of the diplomatic and equivalent representation;
8) a non-resident legal entity operating through a dependent agent, which is considered as a permanent establishment of a non–resident in accordance with paragraph 3 of Article 220 of this Code, at the location (residence, stay) of the dependent agent;
9) a non-resident legal entity operating through an insurance company or insurance broker that is considered a permanent establishment of a non–resident in accordance with paragraph 1 of Article 220 of this Code - at the location of the insurance company or insurance broker;
10) a non-resident legal entity operating under a joint activity agreement, which is considered as a permanent establishment of a non–resident in accordance with paragraph 1 of Article 220 of this Code, at the location (residence, stay) of the resident party to the joint activity agreement.;
11) a non-resident legal entity that opens current accounts with second-tier resident banks at the location of such a resident bank.
3. Information is entered into the state database of taxpayers within three working days by the tax authorities from the date of receipt of information from the national registers of identification numbers.
The entry into the state database of taxpayers of information about a legal entity specified in subitems 3), 4) and 5) of paragraph 1 of Article 650 of this Code, which is a subsurface user, is carried out by the tax authority at its location within three working days from the date of receipt of information from the authorized body on the acquisition by a non-resident of shares, participation interests, in subitems 3), 4) and 5) of paragraph 1 of Article 650 of this Code.
The footnote. Article 75 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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