1. Within three working days from the day of passing of the decision concerning the liquidation, a resident legal person shall inform in writing about it the tax authority in the place of its location.
2. Within three working days from the day of approval of the interim liquidation balance-sheet the legal person under liquidation shall present to the tax authority in the place of its location simultaneously:
1) a tax application for conducting of documentary audit;
2) liquidation tax reports;
3) a certificate of registration in respect of the value-added tax or an explanation on paper in its loss or damage (if it is a value-added tax payer);
4) a tax application to be removed from the value added tax register.
The documents specified in subpars. 3) and 4) of the first part of this paragraph shall be submitted in case when the legal entity under liquidation is a value added tax payer.
3. Liquidation tax reports shall be compiled by types of taxes, other obligatory payments to the budget, obligatory pension contributions, obligatory professional pension contributions and social assessments, in respect of which the legal person under liquidation is a payer and (or) tax agent, for the time from the beginning of the tax period, in which the tax application for conducting of documentary audit is presented, to the date of presentation of such application.
Where the term of presentation of regular tax reports matures after presentation of liquidation tax reports, presentation of such regular tax reports shall be carried out not later than the date of presentation of liquidation tax reports.
4. The legal person under liquidation shall pay taxes, other obligatory payments to the budget and social assessments, transfer obligatory pension contributions, obligatory professional pension contributions which are presented in the liquidation tax reports, not later than ten calendar days from the day of presentation to the tax authority of the liquidation tax reports.
Where the term of payment of taxes, other obligatory payments to the budget, social assessments, transfer of obligatory pension contributions, obligatory professional pension contributions, which are indicated in the tax reports presented prior to the liquidation tax reports, matures after the expiration of the time, which is specified in the first part of this paragraph, the payment (transfer) shall be carried out not later than ten calendar days from the day of presentation of the liquidation tax reports to the tax authority.
5. The documentary audit must be started by the tax authorities not later than twenty working days after the receipt by the tax authority of the tax application from the legal person under liquidation.
6. Tax arrears of the legal person under liquidation, which arise, in particular, on the bases specified in paragraphs 4 and 11 of this article, shall be paid at the expense of its money, including those received from sales of its assets, in accordance with priority established by the legislative acts of the Republic of Kazakhstan. In this respect, there shall be paid in the same way tax arrears of structural units of the legal person under liquidation, tax arrears of permanent establishments, structural units of a non-resident legal person in case of fulfilment by such non-resident legal person of tax liabilities in aggregate in relation to a group of permanent establishments, branches, representations through the permanent establishment, structural unit, which terminate the activity.
7. Where assets of the legal person under liquidation are not sufficient to pay tax arrears in full volume, the remaining part of tax arrears shall be paid by the founders (participants) of the legal person under liquidation in cases, which are established by the legislative acts of the Republic of Kazakhstan.
8. Where the legal person under liquidation has amounts of taxes, charges and fines, which were paid in excess, then the mentioned amounts shall be offset towards payment of tax arrears of the legal person under liquidation in accordance with the procedure established by Article 599 of this Code.
Where the legal person under liquidation has erroneously paid amounts of taxes and other obligatory payments to the budget, the indicated amounts shall be subject to the offset in the procedure as established by article 601 of this Code.
9. Where the legal person under liquidation, prior to its deregistration with regard to value-added tax, has an excess amount (that is refundable pursuant to Article 272 of this Code) of the value-added tax, which is referred to the offset, over the assessed tax amount, said excess shall be refunded to the legal person under liquidation in accordance with the procedure established by Articles 273, 600 and 603 of this Code.
10. Where the legal person under liquidation has no tax arrears:
1) erroneously paid amounts of taxes and other obligatory payments to the budget shall be refunded to that legal person in the procedure as established by article 601 of this Code;
2) amounts of taxes, charge, and fines, which were paid in excess, shall be refunded to said legal person in accordance with the procedure established by articles 602 of this Code;
3) paid amounts of other obligatory payments to the budget shall be refunded to that legal person in the procedure as established by article 606 of this Code;
4) paid amount of fine shall be refundable to the legal person on the basis and pursuant to the procedure established by Article 605 of the Code;
5) amounts of custom duties, taxes, customs fees and penalties, collected by the Custom authorities, paid in excess (erroneously) shall be refundable to the legal person according to the procedure established by the customs legislation of the Republic of Kazakhstan.
11. Where there emerges a tax liability of payment of taxes and other obligatory payments to the budget, social assessments, liability of the transfer of obligatory pension contributions, obligatory professional pension contributions for the period from the date of presentation of the liquidation tax reports and to the date of completion of the liquidation tax audit, the legal person under liquidation shall be obliged to fulfil such a tax liability on the basis of a notice of the tax authority, which is indicated in subparagraph 3) of paragraph 2 of article 607 of this Code.
12. Upon completion of the document audit the legal entity under liquidation shall simultaneously present to the tax authority for the place of its location:
1) its liquidation balance-sheet;
2) a statement from the bank and/or organization engaged in certain types of banking operations confirming closure of the existing bank accounts;
3) {~}.
The legal entity under liquidation shall provide the documents specified in this paragraph within three working days from the date of completion of the document audit provided that all the following conditions are met:
1) no tax liabilities or outstanding compulsory obligatory pension contributions, obligatory professional pension contributions and social contributions;
2) no overpaid taxes, payments or penalties;
3) no the amounts of taxes, other compulsory payments to the budget, penalties and fines paid by mistake;
4) no value-added tax to be offset which would exceed the amount of the assessed tax to be refund in accordance with Articles 273 and 274 of this Code;
5) no non-executed tax application for offset and/or refund of customs duties, taxes, customs duties, and penalties charged by customs authorities overpaid or paid by mistake.
shall there be any tax liability, outstanding compulsory obligatory pension contributions, obligatory professional pension contributions and social contributions, overpaid amounts of taxes, payments and penalties, mistakenly paid taxes or other compulsory payments to the budget, penalties and fines and/or value-added tax to be offset which exceeds the amount of the assessed tax to be refunded in accordance with Articles 273 and 274 of this Code, legal entity under liquidation shall provide the documents specified in this paragraph within three working days from the date whichever is the later:
1) from the date of repayment of the tax liability or outstanding compulsory obligatory pension contributions, obligatory professional pension contributions and social contributions;
2) from the date of refund of the overpaid taxes, payments, and penalties;
3) from the date of refund of mistakenly paid amounts of taxes, other compulsory payments to the budget, penalties, and fines;
4) from the date of return of the amount of the VAT to be offset which exceeds the amount of the assessed tax to be refunded in accordance with articles 273 and 274 of this Code;
5) from the date of return of the amounts of customs duties, taxes, customs charges and penalties collected by customs authorities which have been paid in excess (by mistake).
13. The fulfilment of the tax liability of a structural unit of a non-resident legal person, and also of a permanent establishment of a non-resident legal person, which ceases business in the Republic of Kazakhstan, shall be carried out in accordance with the procedure established by this article.
14. the provisions of this article shall not apply to resident legal entities under liquidation, where they choose the special considerations in the fulfillment of the tax liabilities established by articles 37-1 or 37-2 of this Code.
article 37-1. The features of execution of tax obligations by certain categories of the legal entity to be liquidated residents
1. This Article establishes the features of execution of tax obligation of a legal entity to be liquidated which also meets the following conditions:
1) is not a payer of value added tax;
2) does not apply a special tax treatment for the legal entities, which produce agricultural and aquacultural (fish farming) products, and rural consumer cooperatives;
3) is not reorganised or is not the legal successor of a reorganised legal entity;
4) is not included in the plan of tax audits on the basis of risk assessment activities.
This Article shall apply to legal entities that meet the conditions specified in this paragraph, within the action limitation period provided for in article 46 of this Code. This paragraph shall also apply to legal entities, the period from the establishment of which has been less than the action limitation period established by article 46 of this Code.
2. A legal entity in the case of a decision on liquidation where it has its registered office at the same time submits to the tax authority:
1) a tax statement of termination;
2) a tax statement of deregistration for certain activities given there is such registration;
3) liquidation tax reports;
4) a tax statement of deregistration of a cash machine in the manner prescribed in article 648 of this Code.
The document referred to in subparagraph 4) of this paragraph is presented by the legal entity to be liquidated in the case of registration of the cash register at the tax authority.
3. Liquidation tax reports are prepared by type of tax and other mandatory payments to the budget, obligatory pension contributions, obligatory professional pension contributions and social contributions for which the legal entity to be liquidated has been the payer and (or) tax agent from the beginning of the tax period in which the tax statement of termination is submitted to the date of submission of such a statement.
If the deadline for submission of the next tax reports becomes due after submission of the liquidation tax reports, such regular tax reports are submitted not later than the date of submission of the liquidation tax reports.
4. The legal entity to be liquidated pays taxes and other mandatory payments to the budget, social contributions, makes mandatory pension payments as shown in the liquidation tax reports no later than ten calendar days from the date of submission to the tax authorities of the liquidation tax reports.
If the deadline for the payment of taxes and other mandatory payments to the budget, social security contributions, transfer of obligatory pension contributions, obligatory professional pension contributions as presented in the tax reports submitted to the liquidation tax reporting becomes due after the expiry of the period specified in the first part of this paragraph, the payment (transfer) is done no later than ten calendar days from the date of submission to the tax authorities of the liquidation tax reports.
5. A tax authority within three working days of the receipt of the tax statement of termination of the legal entity to be liquidated sends a request for the period, during which no tax audit was carried out in respect of the legal entity, within the action limitation period provided for in article 46 of this Code:
1) to the authorised state bodies concerning submission of the information on transactions with property subject to state registration made by a legal entity, which discontinues operations, as well as concerning its assets on the date of receipt of the request of the tax authority;
2) to the customs authorities concerning submission of the information on the foreign-trade transactions made by a legal entity, which discontinues operations, as well as concerning a proof of no outstanding customs-duty and tax payments on the date of receipt of the request of the tax authority;
3) to the banks and (or) organisations engaged in certain types of banking operations concerning presentation of the information on the balance and movement of money in the bank accounts of a legal entity, which discontinues operations, on the date of receipt of the request of the tax authority.
The information at the request of a tax authority referred to in this paragraph shall be submitted not later than twenty working days of their receipt unless otherwise provided by subparagraph 12) of article 581 of this Code.
6. A tax authority within ten working days of receipt of all the information required by paragraph 5 of this Article shall exercise a cameral tax check and make a report in the manner prescribed by this Code.
The report presents the cameral tax check results and the settlement of tax liabilities and other mandatory payments to the budget and social contributions.
The report is made in at least two copies and signed by the officials of a tax authority. One copy shall be presented not later than three working days after its signing to the liquidated legal person against signature or sent by registered mail with acknowledgment.
In case of return by a postal or another communications organisation of the report submitted by a tax authority to the liquidated taxpayer (tax agent) by registered mail with acknowledgment, the date of delivery of such a report shall be the date of tax audit involving attesting witnesses on the grounds and in the manner prescribed by this Code.
7. In case of violations based on the cameral tax check findings, the legal entity to be liquidated within five working days of receipt of the report shall be provided with a notification to eliminate the violations based on the cameral tax check findings in the manner prescribed by article 84 of this Code.
A notification to eliminate the violations based on the cameral tax check findings is executed by a legal entity to be liquidated in accordance with article 587 of this Code.
In case of failure to execute a notification and (or) disagreement of the tax authorities with the explanation given by the taxpayer, a documentary tax audit shall be executed in respect of the legal entity to be liquidated. The documentary tax audit should be started no later than ten working days after the expiration of such notification and (or) receipt of an explanation of the disagreement on the identified violations.
8. The tax debt of the legal entity to be liquidated, which also occurs on the grounds referred to in paragraph 4 of this Article, shall be repaid at the expense of its money including the proceeds from the sale of the assets, in order of priority established by the legislative instruments of the Republic of Kazakhstan.
9. If the assets of the legal entity to be liquidated are not enough to pay the full tax debt, the remaining portion of the tax debt is paid off by the founders (members) of the legal entity to be liquidated in the cases provided for by legislative instruments of the Republic of Kazakhstan.
10. In the absence of tax debts in the legal entity to be liquidated:
1) the taxes and other mandatory amounts erroneously paid to the budget shall be refunded to this legal entity in the manner established by article 601 of this Code;
2) overpaid taxes, fees, charges and fines shall be refunded to this legal entity in accordance with Article 602 of this Code;
3) the paid amounts of other mandatory payments to the budget shall be refunded to this legal entity in the manner established by article 606 of this Code;
4) the amount of fines paid shall be refunded to this legal entity on the grounds and in the manner established by Article 605 of this Code;
5) the amounts of customs duties, taxes, customs fees and penalties levied by the customs authorities overpaid (erroneously paid) to the budget shall be refunded to this legal entity in accordance with the customs legislation of the Republic of Kazakhstan.
11. The liquidated entity where it has its registered office at once submits to the tax authority:
1) a balance sheet at liquidation;
2) a statement on closing the existing bank accounts of a bank and (or) an organisation engaged in certain types of banking operations.
The legal entity to be liquidated shall present the documents referred to in this paragraph within three working days of receipt of the report on the cameral tax check findings in the absence of tax arrears, obligatory pension contributions, obligatory professional pension contributions arrears and the arrears in social contributions.
12. In case of violations revealed by the cameral tax check, tax arrears, obligatory pension contributions, obligatory professional pension contributions arrears and the arrears in social contributions, the legal entity to be liquidated shall submit the documents referred to in paragraph 11 of this article, within three working days from the date of repayment of tax arrears, obligatory pension contributions, obligatory professional pension contributions arrears and the arrears in social contributions provided that the violations identified by the cameral tax check are eliminated.
13. Following submission of the documents specified in paragraph 11 of this Article and fulfilment of the provisions set out in paragraphs 11 and 12 of this Article, the tax authority shall send the public agency in charge of the state registration, re-registration of legal entities, state registration of termination of activities of legal entities, record registration, re-registration, removal from record registration of structural units, a proof of no (outstanding) tax arrears, pension arrears and the arrears in social contributions with respect to the legal entity to be liquidated in the manner and within the time frame stipulated by Article 598 of this Code.
Article 37-2. Special Considerations in the Fulfillment of the Tax Liability by Certain Categories of resident Legal entities under Liquidation and individual entrepreneurs Ceasing their activities By results of the audit report on taxes
1. This Article stipulates the special considerations in the fulfillment of the tax liability by certain categories of resident legal
1. This Article stipulates the special considerations in the fulfillment of the tax liability by certain categories of resident legal