of February 20, 2026 No. 117
About modification and amendments in the order of the acting minister of finance of the Republic of Kazakhstan of October 31, 2025 No. 654 "About some questions of execution of the tax liability in case of liquidation, reorganization and the termination of activities by taxpayers (tax agents)"
I ORDER:
1. Bring in the order of the acting minister of finance of the Republic of Kazakhstan of October 31, 2025 No. 654 "About some questions of execution of the tax liability in case of liquidation, reorganization and the termination of activities by taxpayers (tax agents)" (it is registered in the Register of state registration of regulatory legal acts at No. 37312) the following changes and amendments:
changes in Kazakh are made to preamble, the text in Russian does not change;
state Item 1 in the following edition:
"1. Approve:
1) Rules of execution by taxpayers (tax agents) of the tax liability in case of liquidation, including separate categories of taxpayers (tax agents), according to appendix 1 to this order;
2) Rules of execution by taxpayers (tax agents) of the tax liability by reorganization, including separate categories of taxpayers (tax agents) according to appendix 2 to this order;
3) Rules of execution of the tax liability in case of the termination of activities by taxpayers (tax agents), including separate categories of taxpayers (tax agents), according to appendix 3 to this order;
4) the Simplified procedure for execution of the tax liability in case of the activities termination, and also conditions of reference of taxpayers to separate categories of taxpayers, according to appendix 4 to this order;
5) form of the tax statement on conducting tax audit according to appendix 5 to this order;
6) form of the tax statement for the termination of activities according to appendix 6 to this order.";
in Rules of execution by taxpayers (tax agents) of the tax liability in case of liquidation, including separate categories of taxpayers (tax agents) approved by the specified order:
state Item 6 in the following edition:
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