Article 93. Tax risk management System of the Tax Code of the Republic of Kazakhstan

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 1. The tax risk management system is a set of measures carried out by a tax authority in tax administration in order to identify tax risks and determine measures to minimize them.

 Tax risk is the probability of non–compliance with the tax legislation of the Republic of Kazakhstan and other legislation of the Republic of Kazakhstan, the control over compliance with which is entrusted to the tax authorities.

 2. Measures to minimize tax risk in tax administration are divided into preventive and control measures.

 Preventive measures to minimize tax risk are carried out by informing taxpayers (tax agents) about the deadlines for submitting tax forms, paying taxes and payments to the budget, tax registration and (or) the need to fulfill other tax obligations.

 Control measures to minimize tax risk are carried out through desk control, electronic invoice statement control, tax control and other forms of control.

 The application of measures to minimize tax risk to a taxpayer (tax agent) is determined, among other things, using the automated information system of the tax authority.

 The procedure for organizing tax risk management is determined by the authorized body.

 3. The information obtained during tax risk management, as well as the procedure for organizing tax risk management, are confidential information, access to which is limited by the legislation of the Republic of Kazakhstan.

 Tax officials use the information they receive solely to perform the tasks and functions assigned to the tax authority, and are not entitled to distribute it either during the performance of their duties or after their completion.

 It is prohibited to provide this information to other persons, including taxpayers.

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 93. Peculiarities of compulsory termination of taxpayers' activities of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. Resident legal entities, their structural subdivisions, structural subdivisions of a non-resident legal entity, non-resident legal entities operating through a permanent establishment without opening a structural subdivision, and individual entrepreneurs who simultaneously meet the following conditions are subject to compulsory termination.:

1) before January 1 of the calendar year, but not less than the limitation period established by Article 48 of this Code:

those who did not submit tax reports;

those who did not carry out export-import operations;

those who have not made payments and/or money transfers to bank accounts, except in cases where the amount of payment and/or money transfer for a calendar year does not exceed 141 times the monthly calculation index established by the law on the republican budget and effective on January 1 of the relevant financial year, as well as receiving pension and/or) social benefits;

who were not registered as a value added tax payer;

2) as of January 1 of the calendar year:

who are not registered as a value added tax payer;

who have not suspended the submission of tax reports in accordance with the procedure established by Articles 213 and 214 of this Code;

non-proprietary objects subject to taxes on property, vehicles, land tax, unified land tax, with the exception of objects subject to specified taxes on individuals;

those who are not in arrears on social payments;

those who do not have tax arrears on taxes and payments to the budget, customs payments and taxes in the amount of more than 6 times the monthly calculation index established by the law on the republican budget and effective on January 1 of the corresponding fiscal year.

The provisions of this paragraph do not apply to taxpayers:

1) subject to tax monitoring in accordance with this Code;

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

2. Tax authorities annually:

1) no later than March 1, an initial list of subjects meeting the conditions of paragraph 1 of this Article shall be formed.;

2) no later than April 1, publish in the mass media a list of entities subject to compulsory liquidation, indicating the following information:

identification number (if any);

taxpayer registration number;

last name, first name, patronymic (if it is indicated in the identity document) of an individual or the name of the entity;

names of the tax authority at the location of the entity;

addresses of the tax authority for receiving applications (claims) from creditors and (or) other persons whose rights and legitimate interests are affected in the event of forced liquidation (de-registration, termination of activity) of the entity;

3) no later than May 1, after the publication in the mass media of the formed list of subjects, requests for information are sent to:

second–tier banks and organizations engaged in certain types of banking operations - on payments and (or) money transfers specified in subparagraph 1) the first part of paragraph 1 of this article;

authorized state bodies – on the availability of property, vehicles, land plots;

registration authority – on the availability (absence) of information in the National Register of Identification Numbers.

3. Applications (claims) of creditors or other persons shall be accepted by the tax authorities with the attachment of documents confirming the legality of the claims, before June 1 of the calendar year.

4. The final list of entities subject to compulsory liquidation (de-registration, termination of operations) is formed no later than July 1 of the calendar year, provided that the information specified in subparagraph 3) of paragraph 2 of this article is received and there are no applications (claims) from creditors or other persons.

5. Statements of claim for compulsory liquidation (de-registration, termination of activity) in respect of entities included in the list specified in paragraph 4 of this Article shall be sent by the tax authorities to the court no later than September 1 of the calendar year.

The footnote. Article 93 as amended by the Laws of the Republic of Kazakhstan dated 26.12.2018 No. 203-VI (effective from 01.01.2019); dated 02.04.2019 No. 241-VI (effective from 01.07.2019).

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