According to paragraph 1 of Article 213 of the Tax Code of the Republic of Kazakhstan, a taxpayer has the right, on the basis of a tax application, to suspend the submission of tax reports, extend the period of suspension of the submission of tax reports or resume the submission of tax reports.

     If a decision is made to suspend or resume activities, or to extend the period for suspending the submission of tax reports, the taxpayer (tax agent) at the place of registration of the activity submits a tax application to the state revenue authority.

     If a decision is made to suspend activities for the upcoming period, tax reports and a tax statement are provided.  A tax application for suspension of activity can be submitted simultaneously with the submission of tax reports or after its submission.

    If the deadline for submitting the next tax report comes after the submission of a tax application for suspension of activity, then the submission of such reports is made before the date of submission of the tax application.

    The total period of suspension of tax reporting, taking into account its extension, should not exceed the limitation period established by Article 48 of the Tax Code, that is, three years. 

    If a decision is made to resume activities, a tax application is submitted before the end of the suspension period.

    If a decision is made to extend the period of suspension of tax reporting, a tax application is submitted.

    The extension is carried out for the period specified in the tax application, taking into account the total period, which should not exceed three years.

    The state revenue authority is obliged to suspend (extend, resume) the submission of tax reports or refuse to suspend the submission of tax reports within one working day from the date of receipt of the tax application.

    Refusal to suspend the submission of tax reports is allowed if the taxpayer (tax agent) has:

1) tax arrears, arrears on social payments as of the date of filing the application;

2) the fact of non-submission of:

- tax reporting, taking into account the statute of limitations;

- a tax application for registration of value added tax;

3) the fact of recognition by the tax authority as inactive; 

4) unfulfilled notifications sent by the tax authority.

 

    The decision to suspend activities for a legal entity is made at a meeting of the founders or by the sole founder of the company.