CODE OF THE REPUBLIC OF KAZAKHSTAN

10. The tax authority no later than three working days from the date of execution of the tax liability according to Item 8 of this Article performs removal from registration accounting as the individual entrepreneur and places information on removal of the individual entrepreneur from registration accounting on Internet resource of authorized body.

11. Provisions of this Article do not extend to individual entrepreneurs in case of use of features of execution of the tax liability in case of the termination of activities according to this Code.

Article 42. Execution of the tax liability of the private notary, private legal executive, lawyer, the professional mediator stopping activities

1. The private notary, the private legal executive, the lawyer, professional mediator within a month from the date of decision making about the termination of notarial, lawyer activities, activities for execution of executive documents, at the same time represent to dispute settlement according to the procedure of mediation to tax authority in the place of the stay:

1) tax statement for conducting documentary check;

2) liquidating tax statements.

2. Liquidating tax statements are constituted on types of tax, other obligatory payments in the budget, to the compulsory pension contributions compulsory for professional pension contributions and social assignments on which the private notary, the private legal executive, the lawyer, professional mediator stopping activities are payer and (or) the tax agent, from the beginning of tax period at which the tax application for conducting documentary check, before date of submission of such statement is submitted.

If the term of submission of the next tax statements comes after submission of liquidating tax statements, submission of such next tax statements is made no later than date of submission of liquidating tax statements.

3. Tax payment and other obligatory payments in the budget reflected in liquidating tax statements is made by the private notary, the private legal executive, the lawyer, professional mediator stopping activities no later than ten calendar days from the date of submission to tax authority of liquidating tax statements.

If the due date for tax payment and other obligatory payments in the budget, social assignments, transfer of compulsory pension contributions, the compulsory professional pension contributions reflected in the tax statements provided before liquidating tax statements comes after the expiration specified in part one of this Item, payment (transfer) is made no later than ten calendar days from the date of submission of liquidating tax statements.

4. Documentary check shall be begun no later than twenty working days after obtaining by tax authority of the tax statement of the private notary, the private legal executive, the lawyer, professional mediator stopping activities.

5. If the private notary, the private legal executive, the lawyer, professional mediator stopping activities have excessively paid amounts of taxes, payment and penalty fee, then the specified amounts are subject to offsetting on account of the repayment of tax debt of the private notary, the private legal executive, the lawyer, professional mediator stopping activities, according to the procedure, stipulated in Clause the 599th of this Code.

If the private notary, the private legal executive, the lawyer, professional mediator stopping activities have mistakenly paid amounts of taxes, payment and penalty fee in the budget, the specified amounts are subject to offsetting according to the procedure, stipulated in Clause 601 of this Code.

6. In case of absence at the private notary, the private legal executive, the lawyer, professional mediator stopping activities, tax debt:

1) mistakenly paid amounts of taxes and other obligatory payments in the budget are subject to return to this private notary, the private legal executive, the lawyer, professional mediator according to the procedure, stipulated in Clause 601 of this Code;

2) excessively paid amounts of taxes, payment and penalty fee in the budget are subject to return to this private notary, the private legal executive, the lawyer, professional mediator according to the procedure, stipulated in Clause 602 of this Code;

3) paid amounts of other obligatory payments in the budget are subject to return to this private notary, the private legal executive, the lawyer, professional mediator according to the procedure, stipulated in Clause the 606th of this Code;

4) paid amounts of penalties are subject to return to this private notary, the private legal executive, the lawyer, professional mediator stopping activities, according to the procedure, stipulated in Clause the 605th of this Code;

5) the amounts of the customs duties, taxes, customs fees and penalty fee levied by customs authorities which are excessively (mistakenly) paid to the budget are subject to return to this private notary, the private legal executive, the lawyer, professional mediator stopping activities, according to the procedure, established by the customs legislation of the Republic of Kazakhstan.

7. The tax liability of the private notary, private legal executive, lawyer, the professional mediator which stopped activities is considered fulfilled after completion of documentary check and in case of absence or repayment of the tax debt, debt on the compulsory pension contributions compulsory for professional pension contributions and social contributions including formed by results of documentary check to terms, stipulated in Clause the 608th of this Code.

8. Date of removal of the private notary, private legal executive, lawyer, professional mediator from registration accounting in tax authority is completion date of the tax liability according to Item 7 of this Article.

9. The tax authority no later than three working days from the date of execution of the tax liability according to Item 7 of this Article performs removal from registration accounting as the private notary, the private legal executive, the lawyer, professional mediator and places on Internet resource of authorized body information on removal of the private notary, the private legal executive, the lawyer, professional mediator from registration accounting.

10. The basis for refusal in removal from registration accounting as the private notary, the private legal executive, the lawyer, professional mediator is availability of tax debt, debt on the compulsory pension contributions compulsory for professional pension contributions, social assignments, unpaid in terms, stipulated in Clause the 608th of this Code.

This Article is applied to the individual entrepreneurs corresponding to the conditions determined by this Item during the term of limitation period, stipulated in Item 2 articles 46 of this Code. Provisions of this Item extend also concerning individual entrepreneurs whose period from the date of state registration as individual entrepreneurs less than the term of limitation period, stipulated in Item 2 articles 46 of this Code.

2. The individual entrepreneur in case of decision making about the activities termination at the same time represents to tax authority in the location:

1) tax statement for the activities termination;

2) the tax statement for removal from registration accounting on separate types of activity in the presence of such accounting;

3) liquidating tax statements;

4) No. 257-V ZRK is excluded according to the Law of the Republic of Kazakhstan of 28.11.2014

5) No. 257-V ZRK is excluded according to the Law of the Republic of Kazakhstan of 28.11.2014

6) tax statement for removal from accounting of cash register according to the procedure, stipulated in Clause 648th of this Code.

The document specified in the subitem 6) of this Item is submitted the individual entrepreneur stopping activities in case of statement of cash register on accounting in tax authority.

3. Liquidating tax statements are constituted on types of tax, other obligatory payments in the budget, to the compulsory pension contributions obligatory professional pension fee and to social assignments on which the individual entrepreneur stopping activities is taxpayer (tax agent), from the beginning of tax period at which the tax application for the activities termination, before date of submission of such statement is submitted.

If the term of submission of the next tax statements comes after submission of liquidating tax statements, submission of such next tax statements is made no later than date of submission of liquidating tax statements.

4. Tax payment, other obligatory payments in the budget, social assignments, transfer of compulsory pension contributions, the compulsory professional pension contributions reflected in liquidating tax statements is made by the individual entrepreneur stopping activities no later than ten calendar days from the date of submission to tax authority of liquidating tax statements.

If the due date for tax payment, other obligatory payments in the budget, social assignments, transfer of compulsory pension contributions, the compulsory professional pension contributions reflected in the tax statements provided before liquidating tax statements comes after the term specified in part one of this Item, payment (transfer) is made no later than ten calendar days from the date of submission to tax authority of liquidating tax statements.

5. The tax authority within three working days from the date of receipt of the tax statement of the individual entrepreneur for the termination of activities shall send inquiry:

1) in authorized state bodies - about submission of data on the transactions with the property which is subject to state registration, made by the physical person who is the individual entrepreneur stopping activities and also about its property as of the date of receipt of the tax statement for the activities termination;

2) in customs authorities - about submission of data on the foreign trade transactions made by the physical person who is the individual entrepreneur stopping activities and also about confirmation of absence of debt on customs payments and taxes on date not earlier than the date of receipt of the requirement of tax authority;

3) in the banks and (or) the organizations performing separate types of banking activities - about submission of data on remaining balance and movement of money on bank accounts of the individual entrepreneur stopping activities for the date of receipt of the tax statement for the activities termination.

The data on transactions provided by subitems 1) and 2) of this Item and also on movement of money on bank accounts are represented for the period during which tax audit concerning the individual entrepreneur stopping activities within the term of limitation period, stipulated in Clause 46th of this Code, about day of receipt by tax authority of the tax statement for the activities termination was not carried out.

6. The data on requests of tax authority specified in Item 5 of this Article shall be provided no later than twenty working days from the date of its obtaining if other is not established by the subitem 12) of Article of 581 of this Code.

7. The tax authority within ten working days from the date of receipt of all data shall exercise cameral control and constitute the conclusion according to the procedure, established by this Code.

In the conclusion results of cameral control and condition of calculations for taxes and other obligatory payments in the budget, to the compulsory pension contributions compulsory for professional pension contributions and social assignments are reflected.

The conclusion is constituted in number of at least two copies and signed by officials of tax authority. One copy of the conclusion is handed no later than three working days after its signing to the individual entrepreneur under list or goes to it by mail the registered mail with the notification.

In case of return by post or other organization of communication of the conclusion sent by tax authority to the individual entrepreneur by mail the registered mail with the notification, date of delivery of such conclusion is date of tax inspection on the bases and according to the procedure, the established this Code.

8. In case of identification of violations by results of cameral control the individual entrepreneur no later than five working days from the date of receipt of the conclusion is handed the notification on elimination of the violations revealed by results of cameral control, according to the procedure, established by Chapter 84 of this Code.

Execution of the notification on elimination of the violations revealed by results of cameral control is performed by the individual entrepreneur according to the procedure, stipulated in Clause the 587th of this Code.

In case of non-execution of the notification and (or) disagreement of tax authorities with the explanations provided by the taxpayer concerning the individual entrepreneur stopping activities documentary tax audit is carried out. At the same time documentary tax audit shall be begun no later than ten working days after the expiration of execution of such notification and (or) receipt of the explanation about disagreement on the revealed violations.

9. The tax debt of the individual entrepreneur stopping activities is settled by the money of the specified individual entrepreneur including received from realization of its property according to the procedure of the priority established by legal acts of the Republic of Kazakhstan.

10. If the individual entrepreneur stopping activities has excessively paid amounts of taxes, payment and penalty fee in the budget, then the specified amounts are subject to offsetting on account of repayment of tax debt of this individual entrepreneur according to the procedure, stipulated in Clause the 599th of this Code.

If the individual entrepreneur stopping activities has mistakenly paid amounts of taxes, payment and penalty fee in the budget, the specified amounts are subject to offsetting according to the procedure, stipulated in Clause 601 of this Code.

11. In case of absence at the individual entrepreneur stopping activities, tax debt:

1) mistakenly paid amounts of taxes and other obligatory payments in the budget are subject to return to this taxpayer according to the procedure, stipulated in Clause 601 of this Code;

2) excessively paid amounts of taxes, payments, collection and penalty fee in the budget are subject to return to this taxpayer according to the procedure, stipulated in Clause 602 of this Code;

3) paid amounts of other obligatory payments in the budget are subject to return to this taxpayer according to the procedure, stipulated in Clause the 606th of this Code;

4) paid amounts of penalties are subject to return to this taxpayer according to the procedure, stipulated in Clause the 605th of this Code;

5) the amounts of the customs duties, taxes, customs fees and penalty fee levied by customs authorities which are excessively (mistakenly) paid to the budget are subject to return to this taxpayer according to the procedure, established by the customs legislation of the Republic of Kazakhstan.

12. Payment (transfer) of tax debt, debt on the compulsory pension contributions compulsory for professional pension contributions, social assignments is made by the taxpayer no later than ten calendar days from the date of creation of the conclusion or execution of the notification on elimination of the violations revealed by results of cameral control.

13. The individual entrepreneur is recognized struck off the registration register as the individual entrepreneur from the date of:

1) creation of the conclusion - in the absence of violations by results of cameral control and tax debt, debt on the compulsory pension contributions compulsory for professional pension contributions, social assignments;

2) execution of the notification on elimination of the violations revealed by results of cameral control - in the presence of such violations and lack of tax debt, debt on the compulsory pension contributions compulsory for professional pension contributions, social assignments;

3) repayments of tax debt, debt on the compulsory pension contributions compulsory for professional pension contributions, social assignments - in the presence of tax debt and condition of elimination of the violations revealed by results of cameral control, in full.

Information on the removal of the individual entrepreneur from registration accounting according to the procedure established by this Item is placed on Internet resource of authorized body within three working days from the date of removal from registration accounting as the individual entrepreneur.

The basis for refusal in removal from registration accounting as the individual entrepreneur is availability of tax debt, debt on the compulsory pension contributions compulsory for professional pension contributions and social assignments, unpaid in terms, stipulated in Item the 12th this Article.

Information on individual entrepreneurs to whom it is refused removal from registration accounting according to this Item is placed on Internet resource of authorized body within three working days from the date of the expiration of payment, stipulated in Item the 12th this Article.

Article 43-1. The termination of activities of separate categories of individual entrepreneurs in the simplified procedure

1. The termination of activities of separate categories of individual entrepreneurs in the simplified procedure is performed without carrying out cameral control, stipulated in Clause 586th of this Code, on the basis:

1) tax statement of the taxpayer for the termination of activities or

2) the written consent containing in the tax statement for suspension (prolongation, renewal) of submission of tax statements or in calculation of cost of the patent.

2. The individual entrepreneurs who are citizens of the Republic of Kazakhstan or oralmans, corresponding at the time of submission of the tax statement for the activities termination to at the same time following conditions are subject to the termination of activities in the simplified procedure:

1) not staying on the registration registry as the taxpayer on value added;

2) not performing activities in the form of joint venture;

3) not being the payers of the single land tax applying separate accounting of the income and expenses, property on types of activity to which the special tax regime for country or farms does not extend;

4) not performing separate types of activity specified in Item 1 of Article 574 of this Code;

5) the systems of risks assessment which are absent in respect of tax audits based on results of actions;

6) not having tax debt, debt on the compulsory pension contributions compulsory for professional pension contributions and social assignments.

This Article is applied to the individual entrepreneurs corresponding to the conditions determined by subitems 1) - 5) parts one of this Item, during the term of limitation period, stipulated in Item 2 articles 46 of this Code, before date of submission of the tax statement for the termination of activities or approach of cases, stipulated in Item the 5th this Article.

3. In case of the termination of activities in the simplified procedure for the basis provided by the subitem 1) of part one of Item 1 of this Article, the individual entrepreneur represents to tax authority in the place of the stay at the same time:

1) tax statement for the activities termination;

2) liquidating tax statements;

3) the tax statement for removal from accounting of cash register (in case of its availability) according to the procedure, stipulated in Clause the 648th of this Code.

Liquidating tax statements are constituted on types of tax, other obligatory payments in the budget, to the compulsory pension contributions compulsory for professional pension contributions and social assignments on which the individual entrepreneur stopping activities is payer and (or) the tax agent, from the beginning of tax period at which the tax application for the activities termination, before date of submission of such statement is submitted.

If the term of submission of the next tax statements comes after submission of liquidating tax statements, submission of such next tax statements is made no later than date of submission of liquidating tax statements.

4. In case of the termination of activities in the simplified procedure for the basis provided by the subitem 1) of part one of Item 1 of this Article, tax payment and other obligatory payments in the budget, social assignments, transfer of compulsory pension contributions, the compulsory professional pension contributions reflected in liquidating tax statements are made no later than ten calendar days from the date of submission to tax authority of liquidating tax statements.

If the due date for tax payment and other obligatory payments in the budget, social assignments, transfer of compulsory pension contributions, the compulsory professional pension contributions reflected in the tax statements provided before liquidating tax statements comes after the expiration specified in part one of this Item, payment (transfer) is made no later than ten calendar days from the date of submission of liquidating tax statements.

The tax authority no later than three working days from the date of execution of the tax liability according to this Item performs removal of the individual entrepreneur from registration accounting and places information on removal of the individual entrepreneur from registration accounting on Internet resource of authorized body.

The tax authority refuses removal from registration accounting as the individual entrepreneur and places information on Internet resource of authorized body:

1) in case of discrepancy to conditions, stipulated in Item 2 these Articles, and (or) failure to meet requirements of Item 3 of this Article within three working days from the date of submission of the tax statement for the activities termination;

2) in case of failure to meet requirements, provided by this Item, within three working days from expiry date of tax payment and other obligatory payments in the budget, social assignments, transfer of compulsory pension contributions, compulsory professional pension contributions.

5. Individual entrepreneurs in the following cases are subject to the termination of activities in the simplified procedure for the basis provided by the subitem 2) of part one of Item 1 of this Article:

1) applying special tax regime on the basis of the patent and not provided within sixty calendar days from the date of expiration of the patent or the end of the period of suspension of operations the next calculation of cost of the patent;

2) the ends of the period of suspension of operations which suspended submission of tax statements and not provided later tax statements within sixty calendar days from the date of the expiration of the submission of tax statements established by this Code.

Removal from registration accounting as the individual entrepreneur in the cases specified in this Item is performed by tax authority in the location of the individual entrepreneur:

in case of compliance to conditions, stipulated in Item 2 these Articles;

on condition of lack of the cash register staying on the registration registry in tax authority;

within three working days from the date of the expiration of one of the terms established by subitems 1) and 2) of part one of this Item.

Information on the removal of the individual entrepreneur from registration accounting according to the procedure established by this Item is placed on Internet resource of authorized body within three working days from the date of the expiration of one of the terms established by subitems 1) and 2) of part one of this Item.

6. The taxpayer is recognized struck off the registration register as the individual entrepreneur from the date of following behind day:

tax payment and other obligatory payments in the budget, social assignments, transfer of compulsory pension contributions, compulsory professional pension contributions, in case of the termination of activities in the simplified procedure for the basis provided by the subitem 1) of part one of Item 1 of this Article;

expirations of the last patent (except as specified suspensions of operations), in case of the termination of activities in the simplified procedure for the basis provided by the subitem 2) of part one of Item 1 of this Article;

the ends of the period of the suspension of operations specified in the tax statement for suspension (prolongation, renewal) of submission of tax statements in case of the termination of activities in the simplified procedure for the basis provided by the subitem 2) of part one of Item 1 of this Article.

3-1. In case of application of Chapter 17-1 of this Code the taxpayer shall, and the body of Tax Service has the right to estimate, add or review the estimated, added amount of taxes and other obligatory payments of the budget during the period of operation of the investment contract providing implementation of the investment priority project, and five years from expiry date or other cancellation of this investment contract.

Provisions of this Item do not extend to execution of the tax liability on the value added tax and excise.

6-1. In case of application of the subitem 3) of Item 1 of Article 133 of this Code the taxpayer, body of Tax Service has the right to review, estimate or add adjustment amount of the taxable income, and also the amount of the corporate income tax or the individual income tax - during the period of training of physical person and five years from the date of completion of training of physical person.

7. In case of the expiration of terms of limitation period on the tax liability and the requirement during appeal by the taxpayer (tax agent) in the notification procedure established by the legislation of the Republic of Kazakhstan on results of check, and also action (failure to act) of officials of tax authorities the term of limitation period is prolonged in the appealed part before execution of the decision passed by results of consideration of the application (claim).

7-1. In case of the expiration of terms of limitation period on the tax liability and the requirement during giving of objection by the taxpayer (tax agent) of the preparatory act of tax audit, and also during consideration by its tax authority the term of limitation period regarding charge or review of the estimated, added amount of taxes and other obligatory payments of the budget stops for giving of written objection by the taxpayer (tax agent) on the preparatory act of tax audit, and also for consideration of written objection by tax authority of the taxpayer (tax agent) on the preparatory act of tax audit according to the procedure, established by the legislation of the Republic of Kazakhstan.

8. In case of the expiration of terms of limitation period on the tax liability and the requirement during consideration of the tax statement of the nonresident of the income tax return from the budget or conditional bank deposit based on the international treaty, or appeal by the nonresident in the procedure for the decision of tax authority passed by results of consideration of the tax statement on the income tax return from the budget or conditional bank deposit based on the international treaty, or appeal by the nonresident of the decision of authorized body passed by results of consideration of the claim of the nonresident to the decision of tax authority specified in this Item established by the legislation of the Republic of Kazakhstan, the term of limitation period is prolonged before execution of the decision passed by results of consideration of the application (claim).

9. In case of the expiration of terms of limitation period on the tax liability and the requirement during procedure of mutual coordination by authorized body according to article 226 of this Code the term of limitation period is prolonged before execution of the decision of authorized body and (or) competent authority of the foreign state accepted following the results of the procedure of mutual coordination.

10. In case of the direction during conducting tax audit of requests according to the legislation of the Republic of Kazakhstan on transfer pricing the term of limitation period regarding review of the estimated, added amount of taxes and other obligatory payments of the budget stops for the direction of requests and receipt on them of documents and (or) information.

At the same time aggregate term of limitation period regarding review of the estimated, added amount of taxes and other obligatory payments of the budget taking into account its suspension cannot exceed seven years.

Chapter 6. Change of completion dates of the tax liability on tax payment, other obligatory payments in the budget and (or) penalty fee. Basis of the termination of the tax liability

Article 47. General provisions

Article 48. Body, authorized to make the decision on change of completion date of the tax liability on tax payment and (or) penalty fee based on the statement of the taxpayer

2. The decision about stipulated in Article 47-1 of this Code change of completion dates of the tax liability on tax payment and (or) the penalty fee arriving in full in local budgets is accepted by tax authority in the place of registration accounting of the taxpayer.

1. The statement for change of completion dates of the tax liability on payment of the added amounts of taxes, other obligatory payments of the budget and (or) penalty fee specified in the notification on results of check is submitted the taxpayer (tax agent) in the tax authority which is higher in relation to tax authority in which the taxpayer is registered in the location, no later than thirty working days from the date of delivery of the notification on results of check in cases of consent of the taxpayer (tax agent) with the specified amounts and their compliance to conditions, stipulated in Item 2 these Articles. Are enclosed to the application:

1) the schedule of execution of the tax liability providing payment of the added amounts of taxes, other obligatory payments of the budget and (or) penalty fee specified in the notification on results of check;