Got your bank account arrested? The plastic card was not issued? Failed to transfer money? Were advised to contact the tax office to clear up the situation? If you answered ”YES” to at least one of these questions, most likely you were included in the list of inactive taxpayers, Zakon.kz informs.
An inactive individual entrepreneur means an individual entrepreneur (both resident and non-resident), who did not present appropriate tax returns upon expiry of one year after the submission deadlines established by the Tax Code.
Independent information search
In order to check whether or not you are in the blacklist of inactive taxpayers, you should make the following steps:
1. Starting from 2015, due to reorganization by merger of the RoK MF Tax Committee into the State Revenue Committee of the Minister of Finance of the Republic of Kazakhstan, please visit the agency’s official web site: www.kgd.gov.kz.
2. Further, in the section “Electronic services” go to the sub-section “Search for unreliable taxpayers”, then enter your IIN and press “Search”.
3. If you are present in the list, your data will be displayed on the screen. In this case you should pay attention to the column showing the code of the State Revenue Office – the office you will need to visit to settle the matter.
In this table the assessment of taxes is made on the basis of MRI values for 5 years which are invariable, but penalties are calculated as at the date of reports submission, and a rough estimate can be made here.
After the reports have been submitted, go to the inspector who executes a protocol on administrative offences and issues resolutions on imposition of administrative sanctions. This procedure consists of two stages:
1. You will need to provide the inspector with a copy of the title documents for issuing a protocol. After reading the protocol you need to sign it and wait for a ruling on the imposition of an administrative penalty, which takes 5 to 15 calendar days. If any more information about your case is found out, you may be called to the tax office again, so leave only valid contact details to the inspector.
2. If you agree to information contained in the resolution, you should sign it, then the inspector will trigger the removal process, this takes 3 to 5 working days.
On expiry of the period specified above, you will have to visit www.salyk.kz once again and check if your data were removed from the list.
After your data are removed from the blacklist, your activity as an individual entrepreneur (IE) will be resumed. Now you have three ways to go:
* Continue operations.
* Temporarily suspend your operations.
* Discontinue your operations (close individual enterprise).
While the option to continue operations does not cause any questions, the two other options need closer attention.
1. The suspension process takes 5 - 15 working days. The operations can be suspended for a maximum period of 5 years. You will need an application in 2 copies which can be printed from www.salyk.kz. This application has to be submitted for review – the procedure takes 5 -15 working days. After that, you will be issued with a decision to approve or deny the suspension of operations. In case of denial you will have to eliminate the respective non-compliances and file the application again.
2. The discontinuation process takes 1-3 months. During that period it is not permitted to register a new IE or legal entity. In order to close the IE, the entrepreneur must close settlement bank accounts, remove the cash register from records, place an announcement in one of the Republic’s newspapers that the IE is going to be closed. When done, the entrepreneur should fill in a relevant application in two copies and submit for the Inspector’s review.
Time is money!
To go all the way through, you will need 14 to 45 days. If you have free time you can try to do this yourself. Another solution is to pass this manual to a qualified accountant. It is very important to understand that a professional will be able to resolve this issue much more quickly and with fewer delays.
Name of “MinTax” used in this proposal, depending on the context, can refer to MinTax LLP or MinTax Audit LLP and to its structural subdivisions as well. MinTax LLP and MinTax Audit LLP are included into MinTax Group acting on the basis of the Partnership Agreement, and are considered to be separate and independent legal entities founded under the Republic of Kazakhstan legislation, and they are responsible for all rights and obligations only on their behalf. The Companies which are included in MinTax Group are not responsible for any actions or omissions of each other
CONFIDENTIALITY | LEGAL ASPECTS