June 26, 2023

Universal declaration: Kazakhstanis were advised to shut down their inactive sole proprietors

Since 2024, the third stage of universal declaration begins, within the framework of which declarations of assets and obligations must be submitted by persons who, as of January 1, 2024, are managers, founders of legal entities and their spouses, as well as individual entrepreneurs and their spouses, the Department of State Revenue for the Mangystau region reports.

It should be taken into account that the obligation will arise even if the entrepreneur or legal entity does not conduct activities.

In this connection, in order to avoid involvement in the third stage of universal declaration in the actual absence of entrepreneurial activity, it is recommended to carry out the following actions before the end of the year.

1. If you are an individual entrepreneur, but do not operate, you can contact the state Revenue department at your place of residence to close the sole proprietor in a simplified manner.

2. If you are no longer the head of the legal entity, but have not changed the registration data of the legal entity, you can correct the data by submitting a notification on the web portal egov.kz . The list of heads of inactive legal entities can be found on the website kgd.gov.kz in the section “Universal declaration”.

3. If you are the head (founder) of a legal entity, do not conduct and do not plan to continue entrepreneurial activity, we recommend contacting the state Revenue Department at the place of registration of the enterprise. In accordance with the conditions of paragraph 1 of Article 59 of the Tax Code, a legal entity is liquidated in a simplified manner, in other cases after a tax audit.

Information about taxpayers recognized as inactive, including their managers, is posted on the Internet resource of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan kgd.gov.kz at the address: “Electronic services” – “Business assistance” – “List of unreliable taxpayers” – “List of taxpayers recognized as inactive”.