---
title: "I Do Not Pay Taxes as an Individual Entrepreneur: What to Check and How to Act in 2026"
country: KZ
lang: en
author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti)
date: 2026-10-17
canonical: https://buhgpt.kz/suraqtar/ne-plachu-nalogi-ip-chto-proverit-i-kak-deystvovat-v-2026-en
source: BuhGPT
---

# I Do Not Pay Taxes as an Individual Entrepreneur: What to Check and How to Act in 2026

> **TL;DR:** In 2026, an individual entrepreneur who does not remit taxes must first determine whether they have a taxable amount of income and whether it has been calculated correctly: for an individual entrepreneur under the generally established taxation procedure, it is determined from

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In 2026, an individual entrepreneur who does not remit taxes must first determine whether they have a taxable amount of income and whether it has been calculated correctly: for an individual entrepreneur under the generally established taxation procedure, it is determined from taxable income, taking into account the reductions and tax deductions provided for by the Code (Article 411 of the Tax Code of the Republic of Kazakhstan). The accountant then compares the calculation with the tax returns and settlements with the state budget.

I Do Not Pay Taxes as an Individual Entrepreneur: Where to Start the Review

The phrase “I do not pay taxes as an individual entrepreneur” may describe different situations. In one case, the entrepreneur temporarily receives no income; in another, they do not remit tax that has already been assessed; and in a third, they apply reductions or tax deductions when determining the taxable amount. For an accountant, these are different circumstances, so the process should begin not with an arbitrary payment but with a review of the accounting data and calculation of the liabilities.

The following must be established in sequence:

- whether the individual entrepreneur's registration is valid;

- which taxation regime is applied;

- whether business activities were conducted during the period under review;

- whether there was income or other indicators included in the tax records;

- whether the figures in the tax returns correspond to the source documents and accounting registers;

- whether there are assessments, outstanding liabilities, or discrepancies in settlements with the state budget;

- whether reductions and tax deductions were applied and properly reflected in the calculation.

The absence of a payment alone does not explain the reason. The calculation may result in no amount being payable, but the opposite situation is also possible: the liability is reflected in the tax returns but has not been settled. A conclusion is reached after comparing the taxation regime, tax returns, accounting data, and status of settlements with the state budget.

For an individual entrepreneur under the generally established taxation procedure, Article 411 establishes the procedure for determining the taxable amount: the income reductions provided for by Article 400 and the tax deductions specified in Article 401 of the Tax Code of the Republic of Kazakhstan are deducted from the individual entrepreneur's taxable income determined under Article 393 of the Tax Code of the Republic of Kazakhstan. The calculation also includes the corresponding excess deductions incurred by the tax agent and the amount of the deduction not applied by the tax agent in the cases specified by the Code (Article 411 of the Tax Code of the Republic of Kazakhstan).

If accounting records were not maintained regularly, information must be restored based on bank transactions, cash settlements, source documents, and filed tax returns. Business income should not be determined solely on the basis of the total amount credited to a bank account: the accountant must establish the purpose of each transaction and how it was reflected in the tax records.

Can Taxes Be Left Unpaid If the Individual Entrepreneur Is Not Operating?

The absence of current transactions and the termination of individual entrepreneur status are different circumstances. If an entrepreneur has stopped accepting orders or is temporarily receiving no revenue, the accountant establishes the actual figures for the relevant period and compares them with the conditions of the applicable regime.

The practical procedure is as follows:

- Determine the period during which no activities were actually conducted.

- Review bank statements, cash documents, contracts, certificates of completion, invoices, and other documents for that period.

- Establish whether there was income or other indicators subject to inclusion in the tax records.

- Compare the actual data with the tax returns previously filed.

- Check the assessments and status of settlements with the state budget.

- Record any discrepancies identified and determine the required actions regarding tax returns and payments based on verified data.

An individual entrepreneur cannot be considered deregistered merely because the owner has stopped using the bank account or cash register or entering into new contracts. The absence of transactions characterizes the activities during a specific period, but in itself does not confirm the termination of the entrepreneur's registration status.

If an outstanding liability is identified, it is first necessary to establish what it consists of and the period in which it arose. The amount is compared with the filed tax returns, accounting registers, and status of settlements with the state budget. This approach makes it possible to distinguish an accounting or tax-reporting error from a liability that was calculated but not settled.

Under the generally established taxation procedure, the absence of receipts cannot be assessed separately from the prescribed calculation formula. The taxable amount of an individual entrepreneur is determined based on taxable income, taking into account the applicable reductions and deductions, rather than solely on whether a single bank receipt exists (Article 411 of the Tax Code of the Republic of Kazakhstan).

Is There a Tax Benefit If the Entrepreneur Has a Disability?

Article 411 of the Tax Code of the Republic of Kazakhstan does not establish a separate full tax exemption for an individual entrepreneur on the basis of disability. For an entrepreneur under the generally established taxation procedure, it provides for the calculation of the taxable amount of income, taking into account the reductions and tax deductions established by other articles of the Code (Article 411 of the Tax Code of the Republic of Kazakhstan).

It is therefore incorrect to cite paragraph 2 of Article 411 alone as a provision allowing a deduction of 5000 MCI: the text of this article contains neither such an amount nor a separate basis for persons with disabilities. Paragraph 2 describes the formula for determining the taxable amount of an individual entrepreneur's income and refers to the reductions under Article 400 and the tax deductions under Article 401 of the Tax Code of the Republic of Kazakhstan (Article 411 of the Tax Code of the Republic of Kazakhstan).

The accountant reflects a specific deduction only on the basis and in the amount provided for by the provision governing the relevant deduction. The working calculation should separately show taxable income, the reductions applied, and each tax deduction so that the resulting taxable amount complies with the procedure established for an individual entrepreneur under the generally established taxation regime.

If some deductions arose or were not applied by a tax agent, the calculation includes only the amounts covered by the procedure provided for by the Code. Article 411 expressly includes in the formula the corresponding excess tax deductions and the amount of the deduction specified in paragraph 2 of Article 409 of the Tax Code of the Republic of Kazakhstan that was not applied by the tax agent (Article 411 of the Tax Code of the Republic of Kazakhstan).

Property Tax and Vehicle Tax: Why They Are Checked Separately

Queries such as “I do not pay property tax” and “I do not pay vehicle tax” cannot be reduced to calculating the taxable amount of an individual entrepreneur's income under Article 411. This article governs the determination of an individual's taxable income subject to self-assessment by that individual and, separately, the taxable amount of an individual entrepreneur's income under the generally established taxation procedure (Article 411 of the Tax Code of the Republic of Kazakhstan).

For property, the accountant compares the title and registration documents, the dates on which the right arose and terminated, information about the property, and assessment data. For vehicles, the registration details, owner, and period of ownership are compared. The absence of a notice or customary payment alone does not explain the status of settlements.

If the entrepreneur believes that an assessment is incorrect, the registration details, documents for the property, and tax records must be compared. If a discrepancy exists, it is first necessary to establish exactly which data contain the error and only then determine the amount of the liability. An arbitrarily selected payment does not correct information about the property and may not settle the actual outstanding liability.

The calculation for such items should be separated from the calculation of the taxable amount of business income. This prevents figures relating to different liabilities from being combined and clearly shows why each amount appeared in the settlements.

What an Accountant Should Do When Non-Payment Is Identified

The work can conveniently be divided into four stages: diagnosis, restoration of accounting records, reconciliation, and settlement of the established liabilities.

Diagnosis. Record the applicable regime, the periods under review, the individual entrepreneur's registration status, actual transactions, and the declared reductions and tax deductions. For the generally established taxation procedure, separately check the sequence for calculating the taxable amount provided for by Article 411 of the Tax Code of the Republic of Kazakhstan.

Restoration of accounting records. Collect bank statements, contracts, receipts, certificates of completion, invoices, accounting registers, and previously filed forms. Allocate transactions by period and establish their substance based on the documents. Personal transfers and business transactions must be distinguished according to their documented purpose.

Reconciliation. Compare the accounting records with the tax returns and the status of settlements with the state budget. For each discrepancy, identify the source document, accounting indicator, and line of the tax return to which it relates. The reductions and deductions applied must be reflected consistently in the calculation: Article 411 provides for their deduction from the taxable income of an individual entrepreneur under the generally established taxation procedure (Article 411 of the Tax Code of the Republic of Kazakhstan).

Settlement. After determining the amount of the liability, compare it with payments already made and the data on settlements with the state budget. Then settle the verified liability and bring the accounting records and tax returns into line with the established figures. If the entrepreneur has ceased operating, the matter of their registration status must be addressed separately.

The accountant's main task is to establish whether a liability arose, the period for which it was calculated, and whether it was reflected correctly. For an individual entrepreneur under the generally established taxation procedure, the starting point is taxable income, after which the reductions and tax deductions provided for by the Code are applied (Article 411 of the Tax Code of the Republic of Kazakhstan). The amounts in the tax returns must correspond to the working calculation and supporting documents.

Frequently Asked Questions

An individual entrepreneur receives no income: can they pay nothing at all? — The absence of receipts alone does not answer the question for all liabilities. For the relevant period, it is necessary to establish the tax-accounting figures, the applicable regime, the tax-return data, and the status of settlements with the state budget. Under the generally established taxation procedure, the taxable amount is determined using the formula in Article 411 of the Tax Code of the Republic of Kazakhstan.

Is an individual entrepreneur with a Group II disability fully exempt from taxes? — Article 411 of the Tax Code of the Republic of Kazakhstan does not establish such a full exemption. It determines the procedure for calculating the taxable amount of an individual entrepreneur's income under the generally established taxation procedure and provides for the application of reductions and tax deductions established by other provisions of the Code (Article 411 of the Tax Code of the Republic of Kazakhstan).

Does Article 411 provide for a deduction of 5000 MCI? — No, the text of Article 411 does not specify such an amount. Paragraph 2 of this article refers to the income reductions under Article 400 and the tax deductions under Article 401 of the Tax Code of the Republic of Kazakhstan (Article 411 of the Tax Code of the Republic of Kazakhstan).

If an individual entrepreneur does not operate, are they considered deregistered? — The mere absence of orders, revenue, or account transactions does not confirm the termination of registration status. Actual activities during the period and registration status are recorded and checked separately.

Why has property tax or vehicle tax not been assessed? — The reason is established by comparing registration details, documents for the property, the owner, the period of ownership, and data on settlements with the state budget. Calculating the taxable amount of business income under Article 411 does not replace this review.

Can an approximate amount be paid and the details worked out later? — The accounting records should first be restored and the amount determined based on verified data. An arbitrary payment may not correspond to the liability and will not correct an error in the tax returns or information about the property.

Sources

- Tax Code of the Republic of Kazakhstan, Article 411 “Determination of an Individual's Taxable Income Subject to Self-Assessment by the Individual.”

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