When terminating the activities of a sole proprietor, it is important not to limit the process to submitting an application: the entrepreneur’s tax returns, obligations and registration details must also be checked. According to Article 114 of the Tax Code of the Republic of Kazakhstan, liquidation tax returns must be submitted upon termination of activities; this rule applies to the procedure in effect in 2026.
What mistakes are made when submitting an application
One common mistake is to assume that an application automatically terminates all of the entrepreneur’s obligations. Submitting the document initiates the procedure, but additional steps may be required before it is completed: filing tax returns, correcting previously reported information and fulfilling obligations to the state budget.
Problems also arise if the application contains details that do not match the registration information. Before submitting it, the IIN, information about the sole proprietor, the selected grounds for the application and other completed details should be checked. A typo or selection of an inappropriate application type may result in the application not being processed as expected.
Another mistake is to submit an application without checking the status of previously filed tax returns. Documents may still be under review, may have been rejected or may require correction. The mere submission of a form does not mean that it has been accepted by the tax authority.
What to check before terminating activities
Before submitting the application, the entrepreneur should reconcile all taxes and social payments related to their activities. It is necessary to check not only the principal amount of the obligation but also any possible charges arising after the tax returns were filed or the payment was made.
A practical checklist includes:
- the status of all submitted tax returns;
- any outstanding obligations to the state budget and for social payments;
- the accuracy of the tax periods in the submitted forms;
- whether previously submitted information needs to be corrected;
- registration status for specific types of taxes;
- outstanding notices and other communications from the tax authority;
- whether the sole proprietor’s contact and registration details are up to date.
If an error is identified in previously filed tax returns, the procedure for correcting it should be determined before the termination procedure is completed. Article 114 of the Tax Code of the Republic of Kazakhstan identifies supplementary tax returns as a separate type of tax return used to amend or supplement previously submitted information.
Liquidation tax returns and confirmation of the outcome
A liquidation tax return is not an ordinary periodic form under a different name. Article 114 of the Tax Code of the Republic of Kazakhstan expressly classifies it as a tax return submitted upon termination of a taxpayer’s activities. Therefore, when completing it, it is important to select the correct document type and report the information for the relevant period.
The procedure should not be regarded as complete immediately after the submit button is clicked. Confirmation that the application and tax returns were submitted should be retained, and the results of their processing should then be checked. If the system issues an error or rejection notice, the stated reason must be reviewed, the information corrected and the action repeated in accordance with the applicable procedure.
Situations in which a sole proprietor had employees, VAT payer status, foreign economic transactions or other accounting specifics require particular attention. In such cases, the scope of obligations may be broader, so it is advisable to conduct a separate check for each registration status and type of tax return before terminating activities.
How to reduce the risk of rejection or delay
Preparation should be carried out consistently: first check the information and obligations, then submit the required tax returns and only after that monitor the processing of the application. All receipts, notices and confirmations of acceptance should be retained together with the accounting records.
Several identical applications should not be submitted consecutively if the result of the first one has not yet been received. Duplication does not correct an error in the original information and may make it more difficult to understand the current status of the application. First, it is necessary to establish whether the original document was accepted and whether the entrepreneur is required to take any additional action.
After the procedure is completed, it is necessary to make sure that the sole proprietor’s status has actually changed. This helps to identify in a timely manner a situation where the application was submitted but the termination of activities was not completed due to unprocessed tax returns, inconsistent information or an unfulfilled requirement.
Frequently Asked Questions
Is it sufficient to submit only an application to terminate the activities of a sole proprietor? — No, submitting the application alone may not be sufficient. The tax returns, obligations and final status of the procedure must be checked.
What tax returns are submitted upon termination of activities? — Article 114 of the Tax Code of the Republic of Kazakhstan classifies liquidation tax returns submitted upon termination of activities as tax returns. The specific set of forms depends on the entrepreneur’s obligations.
What should be done if an error is found in previously filed tax returns? — It must be determined whether the error needs to be corrected. To amend or supplement previously submitted information, Article 114 of the Tax Code of the Republic of Kazakhstan provides for supplementary tax returns.
How can I tell whether a document has been accepted? — The processing result must be checked, rather than merely confirming that the file was submitted. The acceptance confirmation, notice or error message should be retained.
Is it necessary to check the sole proprietor’s status after submitting the documents? — Yes. A final check confirms that the procedure has actually been completed and that the application has not remained unprocessed.
Sources
Common mistakes made by taxpayers when submitting an application to terminate the activities of a sole proprietor in