Article 96. The specifics of removing a non–resident legal entity from the registration of the Tax Code of the Republic of Kazakhstan

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 1. The tax authorities remove a non–resident legal entity from the registration register based on a tax application in the following cases::

 1) termination of a non-resident's activity through a permanent establishment;

 2) termination of the rights to property, shares and (or) participation interests of a non-resident in the event that such non-resident does not have another taxable object in the Republic of Kazakhstan;

 3) termination of the activity of a non-resident through a dependent agent in the Republic of Kazakhstan, which is considered as a permanent establishment of such non-resident;

 4) termination of the activity of the diplomatic mission;

 5) closing an account to such a non–resident legal entity registered as a taxpayer for the purpose of opening a current account with a resident bank, provided that such a non-resident does not have a current account with resident banks, as well as no information about opening a current account within six months from the date of receipt of the resident bank's notification.

 2. The tax authority removes a non–resident legal entity from the registration register on the basis of a tax application, with the exception of:

 1) a diplomatic mission – on the basis of information from the authorized state body in the field of foreign policy activities on the termination of the activities of such persons;

 2) a non–resident legal entity operating through a dependent agent, which is considered as a permanent establishment of a non–resident legal entity in accordance with subparagraph 3) paragraph 1 of Article 226 of this Code, – on the basis of a tax statement from a dependent agent;

 3) a non–resident legal entity that has a current account with a resident bank, based on a notification from the resident bank about the closure of the current account to a non–resident.

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 96. The results of the desk control of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. In case of detection of violations based on the results of desk control, the following documents are issued::

for violations with a high degree of risk, a notification on the elimination of violations identified by the tax authorities based on the results of desk control, with a description of the detected violations and their degree of risk.

At the same time, violations with a high degree of risk are violations identified by the results of desk control conducted after issuing invoices in electronic form in order to establish the actual turnover in the sale of goods, the provision of works and services.;

for violations with a moderate degree of risk, a notification on the elimination of violations identified by the tax authorities based on the results of desk control, with a description of the detected violations and their degree of risk attached.;

for violations with a low degree of risk, a notification of violations identified by the results of desk control, accompanied by a description of the violations identified and their degree of risk.

The notification of violations revealed by the results of desk control is sent to the taxpayer (tax agent) within ten working days from the date of detection of violations in the tax reporting for information.

The form of notification of violations identified by the results of desk control is established by the authorized body.

2. The execution of the notification on the elimination of violations identified by the tax authorities based on the results of desk control is carried out by the taxpayer (tax agent) within thirty working days from the day following the day of its delivery (receipt).

The execution by a taxpayer (tax agent) of a notification on the elimination of violations identified by the tax authorities based on the results of desk control is recognized as:

1) in case of agreement with the violations indicated in the notification, the elimination of the identified violations by the taxpayer (tax agent) by:

registration with tax authorities;

submission of tax reports on the notification for the tax period to which the violations relate;

payment of the amount of value-added tax to the budget, previously returned from the budget at the taxpayer's request for a refund of value-added tax, as well as payment of penalties in the amount specified in paragraph 4 of Article 104 of this Code, for each day from the date of transfer to the taxpayer of such amounts;

revocation, correction or addition of invoices issued in electronic form, in accordance with the procedure established by the tax legislation of the Republic of Kazakhstan;

2) in case of disagreement with violations with a moderate degree of risk indicated in the notification, the taxpayer (tax agent) submits an explanation on paper or electronic media about the absence of violations to the tax authority that sent the notification on the elimination of violations identified by the tax authorities based on the results of desk control.;

3) in case of disagreement with the violations with a high degree of risk indicated in the notification, the taxpayer (tax agent) submits an explanation on paper or electronic media to the tax authority that sent the notification on the elimination of violations identified by the tax authorities based on the results of desk control, indicating the circumstances confirmed by documents on the implementation of operations (transactions) specified in the notification.

2-1. The explanations provided for in subitems 2) and 3) of the second part of paragraph 2 of this Article must specify:

date of signing of the statement by the taxpayer (tax agent);

last name, first name and patronymic (if it is indicated in the identity document) or the full name of the person who provided the explanation, his place of residence (location);

taxpayer identification number (tax agent);

the name of the tax authority that sent the notification on the elimination of violations identified by the tax authorities based on the results of desk control;

the number and date of the notification for which the explanation is submitted;

the circumstances of a person's disagreement when submitting an explanation provided for in subparagraph 3) of the second paragraph of paragraph 2 of this article, with the mandatory attachment of copies of documents confirming the fact of transactions (transactions) specified in the violations.

When submitting the explanation provided for in subparagraph 2) In the second part of paragraph 2 of this Article, the taxpayer (tax agent) has the right to submit extracts from the registers of tax and (or) accounting (accounting) and (or) supporting documents and (or) indicate the circumstances of disagreement.

As part of the execution of the notification on the elimination of violations identified by the tax authorities based on the results of desk control, the demand for documents not related to the violations described in the notification is not allowed.

3. A taxpayer is not entitled to submit the explanation specified in subparagraph 2) of paragraph 2 of this Article for the following violations identified by the tax authorities based on the results of desk control:

1) when deducting expenses when calculating corporate income tax and offsetting the amount of value-added tax on purchased goods, works, services:

on the basis of an invoice and (or) other document, the action(s) on the extract of which are recognized as having entered into force by a judicial act or a decision of the criminal prosecution authority to terminate the pre-trial investigation on non-rehabilitating grounds, committed by a private business entity without actually performing work, rendering services, or shipping goods;

for transactions declared invalid on the basis of a court decision that has entered into legal force;

2) when deducting expenses when calculating corporate income tax on transactions performed without the actual performance of work, provision of services, shipment of goods with a taxpayer, the head and (or) founder (participant) of which is not involved in the registration (re-registration) and (or) the implementation of financial and economic activities of such a legal entity, established by the legislation of the Russian Federation. by a court decision that has entered into legal force;

3) when offsetting the amount of value-added tax on purchased goods, works, services:

for transactions (operations) with legal entities and (or) individual entrepreneurs whose registration has been declared invalid on the basis of a court decision that has entered into force.;

for transactions (operations) with legal entities whose re-registration has been declared invalid on the basis of a court decision that has entered into legal force.

4. A notification on the elimination of violations identified by the tax authorities based on the results of desk control shall be deemed unfulfilled if the taxpayer (tax agent) has not fulfilled it in accordance with the procedure and terms established by paragraph 2 of this Article.

At the same time, no decision is made by the tax authority in such cases.

The notification on the elimination of high-risk violations identified by the tax authorities based on the results of desk control shall be recognized by the tax authority as unfulfilled upon submission of the explanation specified in subparagraph 3) of the second part of paragraph 2 of this Article in the following cases::

violations of the requirement of paragraph 2-1 of this Article;

disagreement with the circumstances specified in the explanation.

If the notification of the elimination of violations with a high degree of risk identified by the tax authorities based on the results of desk control is deemed unfulfilled, a decision is made to recognize the notification of the elimination of violations identified by the tax authorities based on the results of desk control as unfulfilled.

The decision to recognize the notification of the elimination of violations identified by the tax authorities based on the results of desk control as unfulfilled is sent to the taxpayer (tax agent) in one of the following ways:

1) by registered mail with notification – from the date of the taxpayer's (tax agent's) mark in the notification of the postal or other communication organization. In this case, such a decision must be delivered by a postal or other communication organization no later than ten working days from the date of the stamp of acceptance by the postal or other communication organization.;

2) by electronic means:

from the date of delivery of the decision by the tax authority to the web application.

This method applies to taxpayers who interact with tax authorities electronically in accordance with the legislation of the Republic of Kazakhstan on electronic documents and electronic digital signatures.;

from the date of delivery of the decision to the user's personal account on the e-government web portal.

This method applies to taxpayers registered on the e-government web portal;

3) through the Government for Citizens State Corporation – from the date of its receipt in absentia.

The form and timing of the decision on recognizing the notification of elimination of violations identified by the tax authorities based on the results of desk control as unfulfilled shall be established by the authorized body.

4-1. An appeal by a taxpayer (tax agent) against the decision referred to in paragraph 4 of this Article shall be made within ten working days from the date of its delivery (receipt) to a higher tax authority and (or) an authorized body or court.

In this case, a copy of the complaint must be sent by the taxpayer (tax agent) to the tax authority that sent the decision specified in paragraph 4 of this article.

4-2. If, for a valid reason, the deadline set out in paragraph 4-1 of this Article is missed, this deadline shall be restored by the tax authority and (or) the authorized body considering the complaint at the request of the taxpayer (tax agent) filing the complaint.

In order to restore the missed deadline for filing a complaint, the tax authority considering the complaint recognizes as a valid reason the temporary disability of the individual to whom the decision referred to in paragraph 4 of this article was sent, as well as the head and (or) chief accountant (if any) of the taxpayer (tax agent).

The provisions of this paragraph shall apply to individuals to whom the decision referred to in paragraph 4 of this article has been sent, as well as to taxpayers (tax agents) whose organizational structure does not provide for the presence of persons replacing the above-mentioned persons during their absence.

In this case, the taxpayer (tax agent) must attach to the request for restoration of the missed deadline for filing a complaint a document confirming the period of temporary disability of the persons specified in part two of this paragraph and a document establishing the organizational structure of such taxpayer (tax agent).

The request of a taxpayer (tax agent) to restore the missed deadline for filing a complaint shall be satisfied by the tax authority and (or) the authorized body considering the complaint, provided that the taxpayer (tax agent) has filed the complaint and petition no later than ten working days from the date of the end of the period of temporary disability of the persons specified in part two of this paragraph.

4-3. Excluded by the Law of the Republic of Kazakhstan dated 12.12.2023 No. 45-VIII (effective sixty calendar days after the date of its first official publication).

5. When filing a complaint against the notification of elimination of violations identified by the tax authorities based on the results of desk control to a higher tax authority and/or an authorized body or court, the deadline for the execution of the notification of elimination of violations identified by the tax authorities based on the results of desk control is suspended.:

1) from the date of acceptance of the complaint by a higher tax authority and (or) an authorized body – until the issuance of a written decision by a higher tax authority and (or) an authorized body;

2) from the date of the court's acceptance of the complaint (application) for production – until the entry into force of the judicial act.

At the same time, in cases of filing a complaint to the court against the actions (inaction) of tax officials in notifying them of the elimination of violations provided for in subparagraphs 2) and 3) of paragraph 3 of this article, identified by the tax authorities based on the results of desk control, the taxpayer has the right to prove the actual receipt of goods, works, services from a legal entity and (or) an individual entrepreneur whose registration (re-registration) has been declared invalid on the basis of a court decision that has entered into legal force.

6. Failure to comply with the notification on the elimination of violations identified by the tax authorities based on the results of desk control within the time period established by the first part of paragraph 2 of this Article shall entail the suspension of spending operations on the taxpayer's bank accounts in accordance with Article 118 of this Code.

6-1. In the case of violations with a high degree of risk, failure to comply with the notice of elimination of violations identified by the tax authorities based on the results of desk control within the prescribed period and (or) recognition as unfulfilled entails a restriction on the issuance of electronic invoices in the electronic invoice information system in accordance with Article 120-1 of this Code.

7. Based on the results of desk control conducted in accordance with paragraph 6 of Article 59 and paragraph 7 of Article 66 of this Code, the tax authority draws up an opinion in the form established by the authorized body.

In this case, the date of completion of the desk control is the date of drawing up the conclusion specified in this paragraph.

The Code of the Republic of Kazakhstan dated December 25, 2017 No. 120-VI SAM.

This Code establishes the fundamental principles of taxation, regulates power relations for the establishment, introduction, amendment, cancellation, procedure for calculating and paying taxes and other mandatory payments to the budget, as well as relations related to the fulfillment of tax obligations.

President

Republic of Kazakhstan

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