Article 16. State Registration of the Termination of the Activity of a Legal Entity of the Law on State Registration of Legal Entities and Registration of Branches and Representative Offices
For the state registration of the termination of the activity of a legal entity on the grounds of liquidation, the following documents are provided:
1) an application for state registration of the liquidation of a legal entity in the form established by the Ministry of Justice of the Republic of Kazakhstan;
2) the decision of the owner of the property of the legal entity or the body authorized by the owner or the body of the legal entity authorized to do so by the constituent documents, sealed with the seal of the legal entity. If the legal entity is a private business entity, it is not necessary to seal the documents.;
3) a document confirming the publication in periodicals distributed throughout the Republic of Kazakhstan of information on the liquidation of a legal entity, the procedure and timing of claims by creditors;
4) excluded by the Law of the Republic of Kazakhstan dated 11/25/2019 No. 272-VI (effective from 01/02/2020); 5) excluded by the Law of the Republic of Kazakhstan dated 04/06/2024 No. 71-VIII (effective sixty calendar days after the date of its first official publication).
6) a document confirming the payment to the budget of the registration fee for the state registration of the termination of the activity of a legal entity that is a non-profit organization;
7) a document confirming the payment to the Government for Citizens State Corporation for the state registration of the termination of the activities of a legal entity that is a commercial organization, with the exception of legal entities that are small and medium-sized businesses.
An application for state registration of the liquidation of a legal entity shall be submitted to the registration authority no earlier than two months after the date of publication of information on the liquidation of the legal entity.
The State registration of the termination of the activity of a legal entity, in respect of which a court has issued a decision on the compulsory liquidation of a legal entity, is carried out on the basis of such a decision that has entered into legal force.
For the state registration of the termination of the activity of a state-owned enterprise privatized as a property complex, the buyer must submit:
1) an application for state registration in the form established by the Ministry of Justice of the Republic of Kazakhstan;
2) the decision of the Government of the Republic of Kazakhstan (local executive body) on the privatization of a state-owned enterprise as a property complex;
3) a copy of the contract of sale of the property complex of the state enterprise;
4) a copy of the transfer certificate of the state enterprise;
5) a document confirming payment for the state registration of a legal entity or the registration of a branch (representative office).
The registering authority, having received a decision on the liquidation of a legal entity, verifies compliance with the liquidation procedure established by the legislative acts of the Republic of Kazakhstan, and enters information on the liquidation of the legal entity into the National Register of Business Identification Numbers.
The state revenue authorities, based on information from the National Register of Business Identification Numbers, provide information on the absence (presence) of debt, which is recorded in the state revenue authorities, for a legal entity that is ceasing operations, or refuse to provide the specified information on debt in case such a legal entity fails to fulfill its obligations in accordance with the procedure established by the Government of the Russian Federation., defined by the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code) and the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan".
If no violations of the liquidation procedure have been identified during the verification process, the registration authority shall register the termination of the legal entity's activities within five working days following the day of filing the application for state registration of the liquidation of the legal entity with the necessary documents attached. The state registration of the termination of the activity of a natural monopoly entity is carried out by the registering authority with the prior consent of the authorized body responsible for the management of natural monopolies.
If violations of the procedure for the liquidation of a legal entity are detected, as well as in cases where branches (representative offices) of the legal entity being liquidated have not been de-registered, debts are recorded with the state revenue authorities, or the state revenue authorities refuse to provide the specified information about the debt, or such a legal entity fails to fulfill its obligations in accordance with the procedure established by the Legislation of the Russian Federation., as defined by the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code) and the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan", the registration authority makes a decision to refuse state registration of the termination of a legal entity.
A legal entity is considered to have ceased its activities after entering information about it into the National Register of Business Identification Numbers.
The activities of legal entities and their branches (representative offices) are subject to compulsory termination in case of simultaneous compliance with the following conditions: those who have not applied to the registration authority for the formation of a business identification number in accordance with the procedure established by the authorized body in the field of state registration of legal entities; those who are not registered with the state revenue authorities as taxpayers. Compulsory termination of activities is carried out in court upon application of the body carrying out state registration of legal entities. Exclusion from the National Register of Business identification numbers of Legal Entities is carried out on the basis of a court decision on compulsory liquidation, which has entered into force.
The state registration of the termination of the activity of a legal entity, with the exception of political parties and religious associations, is carried out on the basis of an electronic application submitted through the e-government web portal, as well as other informatization facilities, in accordance with the procedure determined by the Ministry of Justice of the Republic of Kazakhstan.
The Law of the Republic of Kazakhstan dated April 17, 1995 No. 2198.
President
Republic of Kazakhstan
© 2012. RSE na PHB "Institute of Legislation and Legal Information of the Republic of Kazakhstan" of the Ministry of Justice of the Republic of Kazakhstan
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