Article 81. Notices of the tax authority of the Tax Code of the Republic of Kazakhstan
1. The tax authority notifies the taxpayer (tax agent):
1) the existence of tax arrears in the amount not exceeding the maximum amount of tax arrears.
For the purposes of this subparagraph, a taxpayer (tax agent) is a legal entity, a structural subdivision of a legal entity, a non-resident operating in the Republic of Kazakhstan through a permanent establishment, an individual entrepreneur, or a person engaged in private practice.;
2) on making settlements with a taxpayer who has not fulfilled the notification of confirmation of the actual turnover in the sale of goods, performance of works and provision of services;
3) on the commission of mutual settlements with the taxpayer, the notification of confirmation of the actual commission of turnover for the sale of goods, the performance of works and the provision of services of which is recognized as unfulfilled.
2. The notification of the existence of tax arrears is submitted by the tax authority to the taxpayer (tax agent) no later than five working days from the date of the formation of tax arrears in the amount not exceeding the maximum amount of tax arrears.
3. The notices specified in subitems 2) and 3) of paragraph 1 of this Article shall be submitted to the taxpayer's counterparty, who is the recipient of goods, works, and services on an electronic invoice reflected in the notification provided for in subitem 5) of paragraph 1 of Article 82 of this Code, within one business day following the day of suspension of electronic statements. invoices to the taxpayer.
Such notices contain information about the specified electronic invoices.
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 81. De-registration as an individual entrepreneur and a person engaged in private practice of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan
1. The removal of an individual from registration as an individual entrepreneur is carried out by the tax authority in accordance with the procedure established by this Code and (or) in accordance with the legislation of the Republic of Kazakhstan in the field of entrepreneurship.
2. The removal of an individual from the registration register as a person engaged in private practice is carried out by the tax authority in accordance with the procedure established by Article 66 of this Code.
3. The removal of an individual from registration as an individual entrepreneur and a person engaged in private practice is carried out by the tax authority, provided that there are no outstanding tax obligations, except in cases provided for by the legislation of the Republic of Kazakhstan in the field of entrepreneurship.
4. A taxpayer has the right to obtain from the tax authority at his location a written confirmation of his removal (refusal to remove) from registration as an individual entrepreneur and a person engaged in private practice.
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