Article 105. De-registration of a taxpayer engaged in certain types of activities of the Tax Code of the Republic of Kazakhstan

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 1. A taxpayer is subject to removal by the tax authority from the registration register of a taxpayer engaged in certain types of activities that are not subject to licensing on the basis of a notice of commencement or termination of activities in the following cases::

 1) termination of the types of activities specified in paragraph 1 of Article 104 of this Code;

 2) de-registration of all taxable and tax-related items indicated in the registration data.

 2. The removal of a taxpayer from the registration register of a taxpayer engaged in certain types of activities subject to licensing is carried out by the tax authority on the basis of information from the state electronic register of permits and notices of termination of the license.

 3. The removal of a taxpayer from the registration register of a taxpayer engaged in certain types of activities is carried out on the basis of a decision of the tax authority in the following cases::

 1) termination of the agreement of a taxpayer engaged in the types of activities specified in subitems 1), 2) and 5) of paragraph 1 of Article 104 of this Code:

 lease of a production facility for a producer of petroleum products;

 lease of a base of petroleum products (tank), a gas station;

 orders with the owner of the gas station, according to which the owner of the gas station (attorney), under the contract of assignment, carries out the retail sale of gasoline (except aviation) and (or) diesel fuel on behalf of and on behalf of the applicant (principal);

 oil refining of an oil supplier with a producer of petroleum products;

 lease of a warehouse for the wholesale sale of tobacco products;

 2) the absence of a taxpayer carrying out the type of activity specified in subparagraph 4) of paragraph 1 of Article 104 of this Code at the address indicated in the license;

 3) failure to submit a declaration and (or) calculation of excise tax by a taxpayer engaged in the types of activities specified in the subitems 1), 2), 3), 5) and 7) paragraph 1 of Article 104 of this Code, within a three-month period from the day following the day of the deadline established by this Code for their submission.

The Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM.

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Republic of Kazakhstan

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From January 1, 2026, to invalidate the Code of the Republic of Kazakhstan dated December 25, 2017 "On Taxes and Other Mandatory payments to the Budget" (Tax Code) in connection with the entry into force of the Tax Code dated July 18, 2025 No. 214-VIII SAM.

Article 105. Refund of value added tax on other grounds of the Tax Code and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. The amount of value-added tax is subject to refund from the budget on the grounds provided for in the Special Part of this Code.:

1) paid for goods, works, and services purchased with the grant funds;

2) paid by a diplomatic and equivalent representative office accredited in the Republic of Kazakhstan.

2. The refund of the value-added tax to be refunded to the grantee shall be made by the tax authority at the grantee's location to his bank account after the offsets have been carried out in accordance with Article 102 of this Code during the refund period established by Article 435 of this Code.

3. Refund of value added tax to diplomatic and equivalent missions of foreign states, consular offices of a foreign state accredited in the Republic of Kazakhstan, and persons belonging to the diplomatic, administrative and technical staff of these missions, including members of their families living with them, consular officials, consular employees, including members of their families, The tax authority shall transfer the money residing with them to their bank account in accordance with the procedure and within the time limits established by Article 436 of this Code.

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