Professional liquidation of limited liability companies in Kazakhstan

The liquidation procedure for a limited liability partnership is a multi-stage process, the duration of which depends on a combination of factors: the chosen liquidation procedure (standard or simplified), the taxpayer's status, the presence of unfulfilled obligations, and compliance with the deadlines established by law at each stage.

Regulatory deadlines for key stages of liquidation
The legislation of the Republic of Kazakhstan provides for the following minimum and maximum time parameters:

• Notification of employees about upcoming dismissal due to liquidation - at least one month before the date of termination of employment contracts (Article 52 of the Labor Code of the Republic of Kazakhstan).
• Notification to the Employment Center - at least two months before the release of employees.
• Notification of the state revenue authority about the decision taken on liquidation - within three working days from the date of the decision (Article 58 of the Tax Code of the Republic of Kazakhstan).
• The period for creditors to submit claims is at least two months from the date of publication of the announcement of liquidation in national periodicals (clause 3 of Article 50 of the Civil Code of the Republic of Kazakhstan).
• The tax audit shall commence no later than twenty working days after the tax authority receives the application from the legal entity being liquidated.
• The duration of a tax audit is up to thirty working days, unless otherwise provided by Article 146 of the Tax Code of the Republic of Kazakhstan.
• Submission of the liquidation balance sheet - within three working days from the date of completion of the tax audit.
• State registration of termination of activity - within five working days from the date of filing the application in the absence of violations (Article 16 of the Law of the Republic of Kazakhstan "On State Registration of Legal Entities").

Factors Affecting the Duration of Liquidation
When assessing the liquidation period, the following circumstances must be taken into account:

1. The chosen liquidation procedure
The standard procedure involving a documentary tax audit takes on average from four to six months or more. The minimum period is at least two months from the date of the decision on liquidation, but in practice it is extended due to the duration of the audit and the need to resolve any identified violations.
The simplified procedure (Article 59 of the Tax Code of the Republic of Kazakhstan) allows for a reduction of several months by replacing the tax audit with an in-house audit. Under simplified liquidation:

• the tax authority sends requests to banks and government agencies within three working days;
• responses to inquiries are provided within twenty working days;
• The desk audit is carried out within ten working days from the date of receipt of all information.

2. Taxpayer status
Being registered as a VAT payer is an absolute prerequisite for conducting a documentary tax audit, which increases the overall duration of the procedure. Having no outstanding taxes or social security contributions, on the other hand, expedites the receipt of a tax authority opinion.

3. Availability of property and liabilities
The presence of unsold assets, outstanding creditor claims, litigation, or unresolved employee relations will result in the procedure being extended until all settlements are fully completed and obligations are fulfilled.

4. Features of the transition period of 2026
Due to the abolition of special tax regimes (including the retail tax and the fixed-deduction regime) effective January 1, 2026, the liquidation procedure for taxpayers who applied such regimes in 2025 requires additional steps: filing a notice of the applicable tax regime and submitting liquidation reports using new forms. Failure to do so will result in the denial of the application for termination of activity and a significant delay in the liquidation process.

Forecasting the liquidation completion date
The liquidation date and time are assessed by sequentially calculating the minimum required time, taking into account all mandatory stages and the individual characteristics of a particular LLP:

• the calculation of the terms begins from the date of the decision on liquidation;
• the time costs of publishing the announcement and waiting for the expiration of the two-month period for creditors are taken into account;
• the time for preparation and submission of liquidation reports is increased;
• the waiting period for the start and completion of a tax audit or desk audit is calculated;
• The time required to close accounts, deregister cash registers, and register the termination of operations is taken into account.

Practical significance of timing assessment
A preliminary assessment of the date and term of liquidation allows the owners and the liquidation commission to:

• plan the budget for liquidation activities;
• notify employees and contractors in a timely manner;
• predict the moment when the right to exclude an LLP from the register arises;
• avoid administrative fines for failure to submit reports on time;
• make informed decisions about the appropriateness of using a simplified or standard procedure.

The liquidation of a legal entity is considered complete, and the partnership is considered to have ceased operations, only after the relevant information has been entered into the National Register of Business Identification Numbers. Until this point, the liquidation committee is obligated to exercise its powers to manage the affairs and property of the liquidated LLP, regardless of the actual expiration date.

A decision to voluntarily dissolve a limited liability partnership is the starting point for the official termination of the company's existence. This act formalizes the will of the business owners (whether a sole proprietor or a group of founders) to terminate the organization's activities in accordance with the procedure prescribed by Kazakhstani law.

The legal force and requirements for this document are determined by three main regulatory sources:

• Civil Code of the Republic of Kazakhstan (Articles 49–51), establishing general principles of liquidation;
• The Law "On Limited and Additional Liability Partnerships" regulating corporate procedures;
• The Tax Code, which affects the procedure for settlements with the budget and deregistration.

Two document formats: depending on the number of participants

When there is only one owner
If 100% of the authorized capital shares are held by a single person, a Sole Participant's Resolution is issued. This is a concise document, as it eliminates the need to describe the voting procedure, calculate the quorum, or record the positions of the various parties. The business owner makes the decision solely and presents it in simple written form.
When there are several founders
If there are two or more participants, a General Meeting Minutes is drawn up . This requires a detailed record of all stages of the meeting:

• How did the registration of arrivals take place?
• who was present in person and who sent a representative;
• what percentage of votes were collected (presence of a quorum);
• how each item on the agenda was voted on;
• the final expression of will of each participant.

The protocol must be as transparent as possible to prevent future disputes about the legitimacy of the decision taken.

What must be included in the document?
Header (details)Regardless of the form, the solution begins with the indication:

• date and locality of compilation;
• the full name of the partnership and its BIN (business identification number);
• list of participants indicating the size of their shares.

Agenda: Five mandatory questions
1. Direct liquidation
The wording must be clear: "Make a decision to liquidate the limited liability company..." The reason can be anything that does not violate the law: loss of interest in the business, unprofitability, fulfillment of the objectives for which the company was created, etc. The main thing is clarity of intent.

2. Creation of a liquidation body
Either a collegial liquidation commission or a sole liquidator is appointed. From this point on, they assume control of the company's affairs. It is advisable to immediately:

• approve the commission's regulations;
• determine the remuneration of its members (if provided);
• elect a chairman who will have the right to sign.

3. Calendar of liquidation activities
The document must contain guidelines:

• the period allotted for creditors to file claims (at least two months after the publication of the announcement);
• procedure for drawing up an interim balance sheet;
• debt repayment algorithm;
• rules for forming the final balance and distributing the remaining property among the participants.

4. Publication of the liquidation notice
It is essential to specify the official printed publication in which the information will be published and the period for accepting complaints (usually at least two months). This is necessary to notify all interested parties.

5. Termination of powers of the current manager
It's logical to include the issue of dismissing the director (chief executive) on the agenda. Although this isn't expressly required by law, in practice it helps avoid dual power and clearly delineate responsibility.

Decision-making techniques: how to avoid mistakes
Quorum and voting rules. For a meeting to be considered valid, a number of procedural details must be observed:

• Participant registration. Before the meeting, the presence of founders or their representatives is recorded. Those who are not registered cannot vote and are not counted when calculating the quorum.
• Validity of the meeting. A qualified majority—at least three-quarters of the total number of participants—is required to pass a liquidation resolution, unless the charter establishes a stricter rule (e.g., unanimity).
• Election of a chairperson and secretary. During the meeting, persons are elected to chair the meeting and take minutes. Each participant has one vote on this matter, regardless of the size of their shareholding (unless otherwise specified in the charter).
• Voting on key issues. Here, votes are distributed proportionally to shares in the authorized capital. This is how the will of the majority is determined.

What should the protocol look like? The final document must reflect:

• start and end time of the meeting;
• the exact location of the event;
• list of those present with indication of shares;
• information about representatives (with attached powers of attorney);
• information about absent participants;
• results of the election of the chairman and secretary;
• determination of the presence (or absence) of a quorum;
• the agenda as approved;
• summary of speeches;
• voting results for each item;
• adopted formulations of decisions.

What happens after signing?
From the moment the decision is made, the company has new responsibilities:

1. Notify government agencies. Notifications are sent to justice authorities and the tax service within three business days via the e-government portal eOtinish.kz.
2. Notify staff. If there are salaried employees, they must be notified in writing of the upcoming dismissal at least one month in advance.
3. Notify the employment center. This also applies to situations where there are employees on staff.
4. Publish an announcement. Information about the liquidation is published in official print media.
5. Working with creditors. The liquidation commission is obligated to identify all potential creditors and take steps to collect their accounts receivable.

Practical advice from professionals

• Synchronizing dates. It's best if the date the decision is signed coincides with the date the newspaper announcement is published. While this isn't a strict requirement, it simplifies the timing and reduces the risk of confusion.
• Archiving. Original minutes (decisions), copies of newspapers containing publications, and all correspondence must be preserved throughout the liquidation and after its completion—they may be needed for audits.
• Precise wording. Timeframes should be spelled out with particular care: "within two months from the publication date" or "no later than 30 days after the approval of the interim balance sheet." Vague language leads to disputes.
• Analyze the charter. Before preparing the document, be sure to reread the constituent documents—they may contain special provisions (for example, a requirement for unanimity or an additional list of issues to be brought to the meeting).
• Special cases. If a company has debts to the budget, employees, or other creditors, the procedure becomes more complicated. In such cases, the Tax Code and the Law on Rehabilitation and Bankruptcy must also be considered.

Resume

A properly drafted liquidation resolution is the foundation upon which the entire subsequent business closure process is built. Mistakes at this stage can lead to the resolution being declared invalid, delaying the process, and incurring additional costs. Therefore, it's important not only to draft the document formally but also to consider all the nuances of corporate law, tax legislation, and the specifics of the particular partnership.When complex situations arise (debt, conflicts between participants, charter issues), it makes sense to engage specialists who can help conduct liquidation without unnecessary risks.

In accordance with the requirements of paragraph 1 of Article 50 of the Tax Code of the Republic of Kazakhstan, one of the first and mandatory steps when deciding on the voluntary liquidation of a legal entity is notification of state revenue authorities. This procedure is intended to inform the tax authorities of the commencement of the company's liquidation process for subsequent monitoring of tax compliance.

Notification deadline
The law sets a strict deadline for filing this notice: three business days from the date the authorized body (founders' meeting or sole shareholder) adopts the liquidation resolution. The deadline begins the next business day after the resolution is signed.

Where is the notification provided?
The document is sent to the State Revenue Department (SRD) of the Ministry of Finance of the Republic of Kazakhstan at the place of tax registration of the legal entity being liquidated.

Method of submission
Currently, the most efficient and recommended method of interacting with government agencies is electronic submission. Notifications are submitted through the Electronic Government (Egov) web portal or through the eOtinish service. This requires the use of an electronic digital signature (EDS) of the company's director or authorized representative.

Contents of the notification
The notification must include the following information:

1. Full name of the government agency to which the document is submitted (State Revenue Service at the location).
2. Full name of the legal entity, its business identification number (BIN).
3. A note indicating that the notification is submitted in connection with the termination of activities (liquidation).
4. Legal address and actual location of the organization.

Legal implications
It is important to understand that filing this notice initiates liquidation proceedings with the tax authorities. Upon receipt, the State Revenue Service has the right to initiate a tax audit if the company does not qualify for the simplified liquidation procedure stipulated by Article 59 of the Tax Code of the Republic of Kazakhstan.It is also important to note that, in parallel with notifying the tax authority, within the same 3-day period, it is necessary to inform the Ministry of Justice of the Republic of Kazakhstan (the registering authority) of the commencement of the liquidation process.

The appointment of a liquidation commission (or sole liquidator) is the second most important step after the decision to liquidate the partnership. It is from this moment that the practical implementation of the company's termination begins: the newly created body assumes all powers to manage the affairs of the LLP, including the right to represent the legal entity in court and before government agencies.

The legislation of the Republic of Kazakhstan (the Civil Code of the Republic of Kazakhstan, the Law "On Limited and Additional Liability Partnerships") provides for two options for the formation of a liquidation body:

• collegial body - liquidation commission (recommended composition - at least three people);
• sole body - liquidator (an individual who is entrusted with the functions of carrying out the liquidation).

The choice of a specific form remains with the founders (participants) of the partnership and is recorded in the relevant corporate document.

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Two document formats: depending on the composition of the participants
As in the case of a decision on liquidation, the formalization of the appointment of a liquidation body depends on the number of participants in the LLP.
1. Decision of the sole participant
If all shares in the authorized capital are owned by a single person, the appointment is formalized by a resolution of the sole participant. The document is signed by the sole participant and contains a direct declaration of intent regarding the creation of a liquidation commission (or the appointment of a liquidator), its composition, and, if necessary, the amount of remuneration for its members.
The structure of the document in this case:

• full name of the partnership and its BIN;
• information about the sole participant (full name, passport details, share size);
• statement of the fact that a decision on liquidation has been made (with reference to a previously prepared document or in a single text if the issues are combined);
• clause on the appointment of a liquidation commission/liquidator indicating:
  • surnames, first names, patronymics of the appointed persons;
  • their passport data (or identity document data);
  • distribution of roles (commission chairman, commission members);
    
• clause on approval of the Regulation on the liquidation commission (if such a document is developed as an appendix);
• clause on the procedure and terms of liquidation;
• clause on remuneration of commission members (if necessary);
• signature of the sole participant and date.
  

2. Minutes of the general meeting of participants
If there are two or more participants, the appointment of a liquidation commission is included in the agenda of the general meeting and formalized in the minutes of the general meeting of participants. Quorum and voting requirements are regulated by the charter and legislation: as a general rule, the decision to liquidate and appoint a commission is made by a majority of at least three-quarters of the total number of participants, unless otherwise provided by the charter.
Mandatory elements of the protocol:

• date, time and place of the meeting;
• information about the present participants (or their representatives) indicating the size of their shares;
• determination of the presence of a quorum;
• information on the election of the chairman and secretary of the meeting;
• agenda (includes questions about liquidation and the appointment of a liquidation commission/liquidator);
• voting results on each issue (in absolute figures and percentages);
• the content of the decisions taken (must be stated clearly and unambiguously);
• signatures of the chairman, secretary and all participants of the meeting (or a note of their familiarization).
  

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Contents of the decision (minutes) regarding the appointment of the liquidation commission
Regardless of the form of the document, the section dedicated to the liquidation commission (liquidator) must contain the following elements:

1. Personnel composition. The last name, first name, and patronymic of each commission member, as well as identification document details, are indicated. If a sole liquidator is appointed, similar information about him/her is also provided.
2. Allocation of functions. The appointment of the chairman of the liquidation commission is determined. The chairman is granted the right of first signature and will be listed in the Unified State Register of Legal Entities as the person authorized to act on behalf of the legal entity without a power of attorney.
3. Liquidation Commission Regulations. It would be appropriate to approve a separate document—a Regulation—that would govern:

• competence and powers of the commission;
• decision-making procedure (quorum, voting);
• procedure for interaction with creditors and government agencies;
• the procedure for approving interim and final liquidation balances;
• the procedure for replacing commission members if necessary.

   4. The regulation is drawn up as an appendix to the decision (protocol) and is an integral part of it.
   5. Remuneration of commission members. Legislation does not establish mandatory requirements for remuneration of the liquidation commission, so this issue is decided by the founders themselves and recorded in the resolution.

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Legal consequences of the appointment of a liquidation commission
From the moment of signing the decision (minutes) on the appointment of the liquidation commission, the following legally significant consequences occur:

1. Transfer of Authority. All powers to manage the partnership's affairs are transferred to the liquidation commission. The previously acting executive body (director) is removed from management. The liquidation commission (liquidator) becomes the sole legal representative of the LLP.
2. Obligation to notify government agencies. Within three business days of the decision being made, notification of the commencement of liquidation proceedings and the appointment of a liquidation commission must be sent to the justice and revenue authorities. In practice, this is accomplished through the e-government portal eOtinish.kz.
3. Submitting information about the manager. An application for a change of manager (from director to chairman of the liquidation commission) is submitted to the tax authority. This is important for the correct processing of tax audits and the issuance of procedural documents.
4. Information Disclosure Obligation. Information about the liquidation commission (liquidator) must be included in the Unified State Register of Legal Entities and (similar to Russian practice recommended for Kazakhstan) may also be published in official sources to notify creditors.
   

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Special cases and recommendations
If a sole liquidator is appointed
The possibility of appointing a single liquidator instead of a collegial commission is expressly provided for by law. In this case:

• only one person is indicated in the decision (protocol);
• all powers that would otherwise belong to the commission as a whole are transferred to him;
• An entry about him is made in the Unified State Register of Legal Entities as a person who has the right to act on behalf of a legal entity without a power of attorney.

If the composition of the commission changes during the liquidation process
The law does not prohibit founders (participants) from terminating the powers of one or more commission members and appointing new ones at any time. Such a decision is formalized in a similar manner (by minutes or a resolution of the sole participant), after which the updated information is also sent to the registration authority.
Timing Recommendation: It's optimal to make the decision to appoint a liquidation commission simultaneously with the decision to liquidate. This allows for immediate commencement of all subsequent actions (notifying authorities, publishing an announcement, and working with creditors) without any delays.

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Conclusion

Properly drafting the decision (minutes) appointing a liquidation commission or liquidator ensures that the LLP liquidation process is conducted in strict compliance with the law, without the risk of invalidation. The document must be as specific as possible, containing all necessary information regarding the composition, powers, and operating procedures of the liquidation body. Having an approved Regulation on the liquidation commission further structures the process and minimizes disputes between participants and commission members at subsequent stages.
In complex situations (debt, conflicts between participants, special charter requirements), it is recommended to engage professional lawyers specializing in corporate law and liquidation procedures.

Once the participants (or sole participant) of a partnership have decided to liquidate and appointed a liquidation committee, the next logical step is to draft the Liquidation Committee Regulations. This document is not required by law, but its existence is strongly recommended by legal professionals and corporate practice.

The liquidation commission regulation is an internal local act of an LLP that details the status, composition, functions, powers, and operating procedures of the body conducting the liquidation. It serves as an appendix to the liquidation resolution (minutes) and specifies the general provisions of the Civil Code of the Republic of Kazakhstan as applicable to a specific situation.
The presence of an approved Regulation allows:

• avoid disputes between commission members about voting procedures;
• clearly distribute areas of responsibility;
• ensure transparency of the process for participants and creditors;
• document all key rules of the liquidation procedure.
  

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Structure of the Regulation on the Liquidation Commission
An analysis of Kazakhstani business practices and available templates allows us to identify five main sections that a well-written Regulation should contain.

Section 1. General Provisions
This section lays the foundation for the commission's activities. It specifies:

• The purpose of creating the commission is to implement measures related to the liquidation of the LLP in accordance with the legislation of the Republic of Kazakhstan and the approved liquidation plan.
• The legal basis for the activity is the Civil Code of the Republic of Kazakhstan, the Law “On Limited and Additional Liability Partnerships”, the Charter of the LLP, as well as the Regulation itself.
• The transfer of authority begins on the date the liquidation commission is appointed, assuming full authority to manage the partnership's affairs. The previously acting executive body (director) ceases to function.
• Liability - the commission is liable for damage caused to the partnership, its participants or third parties in the performance of its duties, in accordance with the norms of civil legislation.

Section 2. Formation and composition of the liquidation commission
The legislation of the Republic of Kazakhstan does not establish a minimum or maximum number of members of the liquidation commission, nor does it impose special requirements on its members.
Key points of this section:

• The number of members is determined by the founders (participants) and is specified in the Regulations. In practice, this may be one person (the liquidator) or several members.
• The personnel composition is approved by the decision (minutes) on liquidation and can be duplicated in the Regulation.
• The committee chair is appointed from among its members. The chair is authorized to act on behalf of the LLP without a power of attorney, sign documents, and represent its interests in court and government agencies.
• Replacement of commission members - the Regulation should provide for the procedure for early termination of powers and appointment of new members (for example, by decision of the participants in the event of illness, resignation or improper performance of duties).

Section 3. Competence and powers of the liquidation commission
This section is the core of the document. It lists all the actions the commission is required to take during the liquidation process:

1. Publication of a liquidation notice is the placement of information in official printed publications (a specific publication or the criteria for its selection are specified). The period for creditors to submit claims cannot be less than two months from the date of publication.
2. Identification of creditors and debtors - taking steps to collect accounts receivable and providing written notice to all known creditors of liquidation.
3. An interim liquidation balance sheet is prepared after the deadline for filing claims. The balance sheet contains information on assets, claims filed, and the results of their consideration. It is approved by the LLP participants.
4. Settlements with creditors are made in the order of priority established by Article 51 of the Civil Code of the Republic of Kazakhstan:

• first priority - the demands of citizens to whom the LLP is liable for causing harm to life or health;
• the second priority is settlements on severance pay and wages for employees;
• third priority - settlements on mandatory payments to the budget;
• fourth priority - settlements with other creditors.

1. The final liquidation balance sheet is prepared after settlements with creditors are completed. It is approved by the LLP participants.
2. Transfer of the remaining property to the participants - after all creditors' claims have been satisfied, the remaining property is distributed among the participants in proportion to their shares.
3. Representation of interests in court - the commission acts on behalf of the liquidated LLP in all court instances.
4. Signing and submitting documents for state registration of termination of activity is the final stage.

Section 4. Procedure of work and decision-making
Since the liquidation commission is a collegial management body (even if it consists of one person, formally it is called a commission), it is necessary to clearly define the regulations for its work.
What should be reflected:

• The format of work is meetings held as needed. Frequency may be specified (for example, at least once a month).
• Quorum - a meeting is valid if at least 2/3 of the total number of commission members are present (or another number established by the Regulation).
• Voting procedure: Each committee member has one vote. Transferring a vote to another person is not permitted.
• Decision-making – decisions are made by a simple majority of those present. In the event of a tie, the chairperson's vote is decisive.
• Recording decisions: All decisions of the liquidation commission are recorded in meeting minutes. The minutes are drawn up in writing no later than three days after the meeting and signed by the chairperson and secretary.
• Mandatory details of the protocol:
  • place and time of the meeting;
  • list of those present;
  • agendas;
  • questions put to the vote and the voting results;
  • decisions made.
    

Section 5. Final Provisions
This section contains technical but important standards:

• The procedure for making changes is that changes to the Regulations are approved by the same body that adopted them (the general meeting of participants or the sole participant).
• The grounds for changes are changes in the legislation of the Republic of Kazakhstan, reorganization or change in the composition of the commission, decision of the participants.
• Validity period — The Regulation is valid from the moment of approval until the moment of entry into the Unified State Register of Legal Entities on the termination of the LLP’s activities.
• Document storage: The Regulation is stored in the files of the LLP along with the minutes of the commission meetings and liquidation balance sheets.
  

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Special cases
If the liquidation committee consists of one person (the liquidator), in a situation where the LLP has no employees and the director is also the sole shareholder, the law permits the appointment of a liquidation committee consisting of one person— the director himself. In this case:

• It is still recommended that the regulations be approved, but many sections (on collegial voting, quorum) can be simplified.
• The liquidator acts alone, but all of his significant actions (approval of balance sheets, decisions on payments) must be formalized by written decisions of the liquidator (similar to decisions of the sole participant).

Relationship with the Liquidation Plan. Some sources refer to the LLP Liquidation Plan as a separate document containing a calendar of events. The Regulations and the Plan relate as follows:

• Position - determines who does what and how (status, powers, procedures).
• The plan determines what is done and when (timeframes for specific steps).

It is recommended to either include the main stages with deadlines in the Regulation itself, or to approve the Plan as a separate appendix to the liquidation protocol.

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Guidelines for design and approval

1. The regulations must be a written document signed by the chairperson of the meeting of participants (or the sole participant).
2. Approval stamp - in the upper right corner it is indicated: “Approved by the Decision of the sole participant of LLP “X” dated _ 20__” or “Approved by the Minutes of the general meeting of participants No. __ dated _ 20__”.
3. Numbering of pages and sections is required for ease of reference.
4. All appendices (Liquidation Plan, document forms, powers of attorney) must be listed in the text of the Regulation.
   

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Conclusion
The liquidation commission's regulations are more than just a formal document; they are an effective tool for managing the liquidation process. They discipline the commission members, establish clear rules of the game, and protect the interests of both the LLP's participants and its creditors. A well-drafted regulation minimizes the risk of litigation and claims from government agencies at all stages of liquidation.When drafting a document, it is recommended to take into account the specifics of a particular LLP (the presence of employees, debts, property) and, if necessary, seek advice from specialists in corporate law.

Closing a company in Kazakhstan is a lengthy process. While the liquidation decision and the appointment of a commission usually proceed smoothly, the interim balance sheet stage often becomes an obstacle course. Why? Because this is where the interests of three parties converge: the company itself, its creditors, and the tax authorities. Each side is pulling for its own agenda.
The purpose of this article is to guide you through this minefield and show you how to prepare an interim liquidation balance sheet so as to avoid lawsuits, additional tax assessments, and months-long delays.

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1. Interim liquidation balance: what is it and how to deal with it
Simply put, this is a snapshot of a company's financial position at a point when all creditors have already come forward but their money has not yet been paid. The document shows:

• how many assets does the LLP have left (cash, equipment, goods, debts of others to the company);
• how much the company owes (to whom, how much and in what order);
• what is missing (or, on the contrary, what remains after calculations).

Legally, this balance serves as a trigger for two important actions:

1. Payments to creditors must begin – not a penny can be paid without an approved balance.
2. Launching a tax audit – after the balance, we go to the tax office with a statement.
   

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2. Chronology: when exactly the balance sheet is prepared
Many people think they can prepare a balance sheet immediately after a liquidation decision. No, it doesn't work that way. The following mandatory steps must be completed:

1. Media publication – we place an advertisement in an official publication (usually a regional or national newspaper). We wait at least two months. The period is calculated from the date of publication of the newspaper, not from the date of the advertisement submission.
2. Claims acceptance – all those who consider themselves creditors submit claims. The committee registers them, verifies them, and accepts or rejects them.
3. Inventory – we recount all property, evaluate it, and write off hopeless items.
4. Drawing up a balance sheet – based on inventory data and the register of requirements.

Important: A balance sheet is not prepared until two months have passed, even if all creditors have already responded. The law allows for claims to be filed throughout this period, and the last creditor may appear on the 59th day.

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3. What should be on the balance sheet (and what shouldn't be there)
The balance sheet format isn't legally approved, so we'll take a standard accounting form and adapt it. However, there are mandatory elements:

Active part

• Cash – in accounts and on hand. (If there are foreign currency accounts, we convert them using the exchange rate on the balance sheet date.)
• Fixed assets include buildings, machinery, and computers. We value them at market value if we plan to sell them. If the assets are to be transferred to shareholders, the residual balance can be retained.
• Goods and materials are similar.
• Accounts receivable are only those that are actually collectible. Bad debts are best written off before preparing the balance sheet, otherwise the tax authorities may consider them a hidden asset.

Passive part
The most interesting thing here is that liabilities are divided into categories (Article 51 of the Civil Code of the Republic of Kazakhstan). The balance sheet must show how much the company owes for each category, and separately identify:

• recognized claims (for which the commission agrees to pay);
• unrecognized (if the creditor does not agree with the refusal, he can go to court, but until there is a court decision, these claims are not included in the calculations).

Help for balance
It's advisable to attach a list of all received claims, indicating which were accepted, which were rejected, and why. This will help the tax authorities, the participants, and the liquidator avoid confusion.

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4. Who approves the balance and how?
The balance sheet is a significant document, so the liquidator's signature alone is not sufficient. It must be approved by the same body that made the liquidation decision:

• If there is only one participant, this is done by a resolution of the sole participant. In the resolution, we write: "Approve the interim liquidation balance sheet as of such-and-such date" and attach the balance sheet itself.
• If there are multiple participants, we use the minutes of the general meeting. The minutes record that the balance sheet has been submitted, reviewed, and approved.

Important: at the meeting, participants can ask questions of the liquidator and demand clarification of the figures. If any participant disagrees with the balance sheet, they can vote against it, but the decision is made by a majority. However, if the balance sheet is clearly fraudulent, the dissenting participant can later challenge it in court.

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5. Tax audit: how to avoid being burned by written-off debts
After the balance sheet is approved, the company has three business days to submit the following to the tax authorities:

• application for a liquidation tax audit;
• liquidation tax reporting (declarations for the last period).

This requirement has been in effect since January 1, 2026 (Order of the Ministry of Finance No. 654). The tax audit will begin within 10 business days.

What does the tax authority check?

• Correctness of calculation and payment of taxes.
• Existence of debt to the budget.
• Justification for debt write-off.

The pitfall of written-off debts
Let's assume the balance sheet includes fifth-priority creditors to whom the company owes money, but there isn't enough money to cover them all. After the asset sale, these debts will remain outstanding. According to the Civil Code of the Republic of Kazakhstan, they are considered satisfied (the creditor loses the right to demand payment).

But! The Tax Code (Article 229) states that the amount of a written-off debt is included in the company's income and is subject to corporate income tax. This means that if you owe someone 10 million tenge and don't pay, the tax office will assess taxes on those 10 million. The exception is if the debt is written off after the statute of limitations has expired or for other reasons unrelated to liquidation. However, during liquidation, the write-off occurs specifically due to insufficient assets, meaning taxes will have to be paid.

Advice: include this tax in your liquidation budget. Otherwise, you'll end up with no money for the tax and no assets left, and the liquidation will stall.

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6. Payments to creditors: order and proportions
Once the balance is approved and the tax audit is completed (or simultaneously, if permitted), we begin disbursing the debts. There's a strict order:

1. First priority – harm to life and health, alimony.
2. The second priority is wages, compensation, social contributions , compulsory health insurance, compulsory social insurance, and royalties.
3. The third priority is secured creditors (within the limits of the pledged property).
4. The fourth priority is taxes.
5. Fifth line – everyone else (suppliers, others).

Rule: the next queue receives the payment only after the previous one has been fully repaid. If there isn't enough money for everyone, we divide it proportionally within the queue. For example, if the second queue needs 100 million, but only has 50 million, then each employee will receive 50% of their due.
Important: Payments begin only after the interim balance is approved. No advance payments before that.

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Common mistakes and how to avoid them

Mistake 1: Rushing to publish
They published the notice, and a month later they drew up a balance sheet because all the creditors had come. But the two-month period hadn't expired—any creditor who filed a claim on the 59th day has the right to demand a balance sheet review. It'll have to be redone.

Mistake 2. Not conducting a formal inventory
They simply took figures from the accounting records, but in reality, some equipment has already broken down, and some goods have been damaged. The balance sheet overstates assets, but then, when the company is sold, it turns out there's less money, and creditors don't get what they expected. Claims against the liquidator are possible.

Mistake 3. Not considering the tax implications of writing off debts. They assumed that written-off debts were a freebie. However, during the audit, the tax authorities assessed additional taxes, leaving the company with no money to pay. The participants will have to chip in, otherwise the liquidation will not be completed.

Mistake 4. Incorrectly distributed among queues. For example, a debt to a supplier (fifth queue) was paid before taxes (fourth queue) were paid. The tax authorities may dispute such payments and demand a refund to ensure proper distribution.

Mistake 5. Forgetting about accounts receivable. Accounts receivable were shown on the balance sheet but no action was taken to collect them. Creditors may demand that the liquidator work more actively with debtors, otherwise they will lose out on their payments. The liquidator's inaction is also grounds for legal action.

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7. From interim to final balance
Once all payments have been made (or it has become clear that the assets are no longer in existence), a final liquidation balance sheet is prepared. It shows:

• that all calculations are completed;
• Any remaining property (if any) is subject to distribution among the participants in proportion to their shares.

The final balance sheet is approved in the same manner and, together with the application, is submitted to the justice authorities to exclude the LLP from the register.

Imagine this: you've been successfully running your business, paying taxes, and now you've decided to close the company. It would seem like a routine matter—submit an application, receive a certificate, and forget about it. But that's not the case. Especially if your partnership was registered for value-added tax. Amendments came into force in Kazakhstan on January 1, 2026, completely revamping the VAT deregistration procedure.
Previously, entrepreneurs could voluntarily deregister from VAT, citing low turnover. Now this loophole has been firmly closed. The only legal way for a VAT payer under the general regime to cease their VAT status is to either liquidate the company or switch to a special tax regime. If you choose the former, you need to clearly understand the procedure to avoid fines and being stuck in liquidation for months.

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1. The place of the procedure in the general liquidation process
To avoid confusion about the sequence, imagine liquidation as a ladder, with each rung leading to the next. Deregistration from VAT is not a separate island, but part of a larger journey.
The correct order of steps is:

1. A decision was made to liquidate and a committee was appointed.
2. An announcement was published in the media, and the two-month waiting period for creditors has passed.
3. An inventory was carried out, an interim liquidation balance was drawn up and approved.
4. Here and now - submitting documents for deregistration from VAT.
5. Conducting a tax audit.
6. Settlements with creditors.
7. Drawing up the final balance sheet and closing the company.

Key point: submitting a VAT exemption application occurs after the interim balance has been approved, but before you begin paying off your debts to creditors. Why? Because it's at this stage that the tax authorities must verify your obligations to the budget and approve further actions.

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2. What documents and where to bring them
Starting in 2026, the required documentation became more stringent, and the deadlines became more stringent. The legislator clearly decided that parting with the budget should be as thorough as its introduction.

VAT Liquidation Declaration (Form 300.00)
This isn't a regular quarterly report. It's a special document where you draw a line under your entire tax history. The declaration must be marked " liquidation."
What is included in the declaration:

• All taxable turnover for the last reporting period (from the date of the previous declaration to the day preceding the filing of the liquidation declaration).
• A separate column is for inventory balances. This may come as a surprise to many: if you have goods, materials, or fixed assets in your warehouse or balance sheet for which you previously claimed VAT as a credit, you'll now have to reclaim that tax. The rate is 12% of the inventory value. The amount accrues and is payable to the budget.
• Accounts receivable (if any) - no tax is charged on them, but they must be reflected.

The declaration is completed on the date preceding the filing date. This means you're essentially recording the state of your affairs at the time of your tax waiver.

Application for deregistration from VAT
The application form is standard, but there's a technical caveat: as of 2025-2026, electronic filing of such an application through the taxpayer account is blocked (at least for voluntary withdrawal). Therefore, the optimal route is an in-person visit to the State Revenue Service at your place of registration, or sending a representative with a notarized power of attorney.
What should be in the application:

• Full name of LLP, BIN.
• The reason for removal is “due to liquidation”.
• Date, signature of the liquidator (or chairman of the liquidation commission).

Submission deadlines are critical
You have only 3 working days from the date of approval of the interim liquidation balance sheet to:

• submit a liquidation declaration for VAT;
• submit an application for deregistration;
• and at the same time - an application for a liquidation tax audit.

If you miss the deadline, the tax office may refuse to accept the documents, forcing you to either reinstate the deadline through explanations or start the process over again. In practice, this can delay the liquidation process for weeks.

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3. What happens to VAT after filing documents

Tax audit
After receiving your documents, the tax authority is required to begin an audit. This deadline is no later than 10 business days from the date of application submission. The audit can take up to 30 business days (depending on the scope).
What they check:

• Correctness of VAT calculation for recent periods.
• Justification for the allocation of amounts to offset.
• Existence of debt.
• Correctness of VAT calculation on remaining goods.

If errors are discovered during the audit, they are reflected in the report, but—an important advantage— no penalties or fines are assessed unless the errors are due to intentional understatement. This mitigation applies specifically to liquidation.

If there is an overpayment of VAT
It often happens that a company has paid VAT regularly, but an overpayment (debit balance) has accumulated in its personal account. Many hope that this money can be recovered during liquidation.
Unfortunately, this is not the case. Since 2026, a rule has been in effect: upon liquidation, the VAT amount that should be offset (i.e., the overpayment) is not refunded. It is simply written off as state revenue. It's harsh, but it's the law.
Therefore, if you know you have an overpayment, try to use it before filing a liquidation tax return—for example, by offsetting it against other taxes (if legally possible). But be careful: such actions must be legal and not arouse suspicion.

If there is a VAT debt
The opposite situation occurs when you owe money to the budget. It's simple: the debt must be repaid before submitting the documents. Penalties and fines are also paid. Otherwise, the tax office won't deregister you or issue a certificate of no outstanding debt, without which the liquidation process cannot be completed.

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4. The main pitfalls and how to avoid them

Stone 1. VAT on remaining goods
Many accountants forget about this requirement or mistakenly assume that since the goods aren't sold, there's no tax. However, the tax office will definitely check during an audit: if the goods were purchased with VAT and that VAT was offset, then upon liquidation (when the goods aren't sold), the tax must be refunded.
What to do: Conduct an inventory in advance. Calculate the remaining balance. Make sure it's reflected correctly in the declaration. Then include this amount in your liquidation expenses.

Tip 2. Electronic filing is unavailable. Don't risk submitting your application through your account if the system doesn't accept it. It's better to spend your time visiting the tax office in person. Bring the following:

• passport;
• document confirming authority (decision on appointment as liquidator);
• a completed application in two copies;
• declaration on paper (or with an electronic medium).

You will receive an acceptance mark on site, and you will have proof of meeting the deadline.

Stone 3. Confusion in order
Remember: first, approve the interim balance sheet, then—within three days—submit the declaration and application. Not the other way around. If you submit the application before the balance sheet is approved, the tax authorities may return the documents, as the company's true financial position is still unclear.

Stone 4. Forgot about the remaining balances, but have already filed a declaration. If, after filing, you discover that you forgot to include some remaining balances in the declaration, you will have to file an additional (clarified) declaration. This is possible, but it will delay the audit and raise additional questions. It's best to double-check everything immediately.

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5. After deregistration: what next?
Once the tax authority has verified the tax return, ensured there are no outstanding debts, and possibly conducted a desk audit, it will decide whether to deregister for VAT purposes. The decision is made within five business days of the audit's completion (but not before the audit is complete).
After this you will be given:

• notification of deregistration from VAT;
• certificate of absence of tax arrears (or reconciliation report).

These documents are needed for the next stage – settlements with creditors and drawing up the final liquidation balance sheet.
Important: Even after deregistration, the company continues to exist as a legal entity until it is removed from the register. However, you no longer calculate or pay VAT (except for any additional charges resulting from an audit).

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6. Typical questions and answers

Question: Is it possible to simply close the company without filing an application for VAT exemption?
Answer: No. Until you are deregistered for VAT purposes, the liquidation cannot be completed. A tax audit is mandatory, and deregistration occurs automatically during this process, but only upon your request.

Question: If I have no remaining goods and no debts, is the procedure simpler?
Answer: Yes, it's technically easier, but you still need to submit documents. And there will still be an audit (at least an office audit).

Question: I deregistered from VAT during liquidation, but then changed my mind about closing the company. Can I reinstate my VAT records?
Answer: Theoretically, yes, but this will require a new VAT registration if grounds (turnover) arise. You'll have to re-apply for VAT registration.

Question: Is it necessary to pay VAT when transferring property to participants after liquidation?
Answer: If the property is transferred to a participant as an individual, it is not subject to VAT (it is not considered a sale). However, if the participant is a legal entity, there may be some nuances. It is best to consult an accountant.

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Summary: 
Five Key Rules for Successful VAT Withdrawal During Liquidation

1. Don't rush to submit your documents —wait until the interim liquidation balance is approved, but after that, complete the process within three days.
2. Don't forget about the remaining inventory —take inventory and calculate VAT on goods, materials, and fixed assets for which tax was deducted.
3. Don't count on a refund of overpayments —if you have a VAT debit balance, it will be lost. Use it before liquidation, if possible.
4. Don't experiment with electronic submission —if the system is glitchy, go in person. It's more reliable.
5. Don't leave debts behind - pay off all VAT arrears and penalties before filing.

Deregistration from VAT is one of the most crucial stages of liquidation. A mistake here can cost not only time but also money. If you're unsure, consider inviting a qualified accountant or lawyer for a consultation. It's cheaper than litigating with the tax authorities or redoing the entire process.

Terminating the activities of a legal entity or sole proprietor is a process that requires meticulous compliance with all tax legislation. One of the key stages is the submission of liquidation tax reporting forms. Errors at this stage can lead to delays, denial of deregistration, and even additional financial penalties. On January 1, 2026, provisions of the updated Tax Code came into force in Kazakhstan, amending the procedure for completing and filing tax returns. Specifically, a phased implementation of new reporting forms is being introduced: until the updated forms are fully published, the versions available in information systems at the time of submission are permitted. In this article, we will detail how to properly prepare and submit liquidation tax returns 300, 100, 200, and 910, and provide a clear procedure for completing the taxpayer account.
Unified principles for working with liquidation reports
Regardless of the specific form, when preparing liquidation declarations, it is necessary to follow several universal rules:

• Where to find current forms. The current versions of forms are posted in the tax administration information systems: TIS TAC (Tax Information System of the Tax Administration Committee) (available at knp.kgd.gov.kz), the so-called "old" taxpayer cabinet, and the TDS TP (Tax Document Submission system for Taxpayers) system. If a particular form is not listed, this means that its updated version has not yet been put into operation — in such a case, you should use the version that is available at the time the report is prepared.
  
• Mandatory format-logic control (FLC). Each declaration undergoes automatic verification for completeness and correctness of completion. When submitting electronically, FLC is performed by the system during the completion and receipt of the document. When submitting on paper, the control is carried out by a tax authority employee after entering the data into the information system. It is important to remember: reporting is considered submitted only after it has been assigned the status "Document Accepted." Any other status (for example, "Document Not Accepted" or "Clarification Required") means that the declaration did not pass the control and must be corrected.
  
• Language of completion. Declarations can be prepared in Kazakh or Russian — the choice remains with the taxpayer.
• Deadlines for filing liquidation forms. The general rule for all types of liquidation reporting: they are submitted after the approval of the interim liquidation balance sheet. For the value added tax declaration (Form 300), a strict three-day deadline is set from the date of approval of the balance sheet. For other forms, the deadlines may coincide with the standard deadlines for the corresponding tax, unless otherwise provided by law.
  

Liquidation TFR 300 (VAT Declaration)
Form 300 is intended for reporting value added tax. When liquidating a business, the procedure for submitting it has a number of peculiarities.
When it is necessary to submit. Immediately after the approval of the interim liquidation balance sheet, the taxpayer has only three working days to submit the liquidation TFR 300, as well as an application for a tax audit and an application for deregistration for VAT.
How to fill it out correctly. The declaration must be marked "liquidation." It includes all taxable turnover for the last reporting period. In addition, special attention should be paid to the balances of goods, materials, and fixed assets for which VAT was previously claimed as a credit. VAT at a rate of 12% must be charged on such balances and reflected in the declaration. This requirement is intended to ensure that the state "recovers" the tax previously claimed as a deduction if the property is not sold prior to liquidation.
Submission methods.

• Electronic method (recommended). The declaration can be submitted through the "Taxpayer Cabinet" web application of TIS TAC, the e-government portals eGov.kz, the mobile applications e-Salyq Azamat, e-Salyq Business, as well as through banking services integrated with the information system of the state revenue authorities. The document must be signed with an electronic digital signature.
  
• Paper method. Permitted only when applying in person to the State Revenue Department at the place of registration. It is important to note the restriction: submitting TFR 300 through Public Service Centers (PSC), post offices, or courier services is prohibited. The paper copy must be submitted directly to the tax authority.
  

After submission, be sure to check the document status in your personal account. The status "Document Accepted" serves as confirmation that the declaration has successfully passed format-logic control and has been registered.

Liquidation TFR 100 and TFR 200 for Taxpayers on the Standard Tax Regime
Organizations and sole proprietors applying the standard tax regime (STR) are required to submit two main declarations upon liquidation:

• TFR 100 – declaration for corporate income tax (for legal entities) or for individual income tax (for sole proprietors);
  
• TFR 200 – declaration for individual income tax and social tax (for sole proprietors and legal entities paying income to individuals).
  

Both forms are included in the list of reporting approved for 2026 by Order of the Minister of Finance of the Republic of Kazakhstan No. 695 dated November 12, 2025. When completing them, the code "liquidation" must be entered. The detailed procedure for completion is governed by the explanations to the forms set out in the same order.

Submission methods:

• Electronically – through the same resources as for TFR 300: TIS TAC, e-Salyq mobile applications, banking services.
  
• On paper – submission is possible in person to the state revenue authorities, through the State Corporation "Government for Citizens" (PSC), as well as by mail or other communications service by registered mail with return receipt requested. Unlike TFR 300, no additional restrictions on paper submission methods are established for these forms.
  

If reporting is submitted on paper, it must be certified with a seal in cases where this is required by the legislation of the Republic of Kazakhstan.

Liquidation TFR 910 for Taxpayers on the Special Tax RegimeSmall business entities operating on the basis of a simplified declaration (special tax regime – STR) submit TFR 910 marked "liquidation" upon liquidation. This form covers the taxes paid under the simplified regime: individual income tax and social tax.
However, it is important to note that depending on the type of activity and the presence of employees, the submission of additional reports may be required (for example, for taxes withheld from payment sources). Therefore, it is recommended to check with the tax authority for the full list of required forms before submission.
Submission methods are similar to TFR 100 and 200:

• electronically through TIS TAC or mobile applications;
  
• on paper – in person to the SRD, through a PSC, or by mail via registered letter.
  

When completing TFR 910, the general requirements of format-logic control and the need to obtain the status "Document Accepted" also apply.

Step-by-Step Procedure in the Taxpayer Cabinet
To minimize the risk of errors, we offer a clear sequence of actions when preparing and submitting liquidation declarations:

1. Compile a list of required forms. Based on the applicable tax regime and the specifics of your activity, determine which declarations must be filed in connection with liquidation. Consider possible additional forms (for example, if there are employees).
   
2. Log in to the taxpayer cabinet. Access TIS TAC (knp.kgd.gov.kz) using your electronic digital signature. Ensure that the required forms are present in the "Tax Reporting" section. If any form is missing, check for it in the "old" cabinet or the TDS TP system. As a last resort, contact support.
   
3. Complete the declaration with the liquidation status. In each form, select the form type – "liquidation." Enter all indicators as of the date preceding submission. For TFR 300, pay special attention to calculating tax on balances of goods and fixed assets (12% rate). Verify the correctness of all completed details.
   
4. Perform format-logic control. Before submission, be sure to use the built-in verification function. The system will indicate possible errors, omissions, or inconsistencies. Address all comments.
   
5. Sign and submit. After successfully passing FLC, sign the declaration with your EDS and submit it.
   
6. Track the document status. In your personal account, check the status assigned to the submitted declaration. The ideal status is "Document Accepted." If the status is different (for example, "Document Not Accepted" or "Clarification Required"), you must determine the reason (it is usually indicated in the control protocol) and submit a corrected declaration.
   
7. Save the confirmation. Keep the receipt of acceptance (electronic or paper) until the liquidation is fully completed and for the established document retention period – it may be needed during audits or to confirm timely submission of reporting.

Conclusion

Proper preparation and timely submission of liquidation tax reporting are the keys to a successful and swift business closure. Errors at this stage can not only prolong the procedure indefinitely but also lead to fines and even denial of liquidation. By following the recommendations provided and working in the taxpayer cabinet, you can navigate this process without unnecessary complications. The main things are to carefully monitor changes in legislation (especially regarding the phased introduction of new forms), strictly comply with format-logic control requirements, and rigorously adhere to established deadlines. In complex situations, it is always helpful to consult with a specialist, but knowing the basic rules will allow you to confidently control the process yourself and avoid common mistakes.

When a limited liability company enters the final stages of its existence, the most crucial moment is interaction with the state revenue authorities. It is the tax service that verifies whether the business has paid its taxes and gives the final approval to remove the company from the National Register. Without a positive conclusion from the State Revenue Service, it is impossible to put an end to the company's history.
To ensure this stage goes quickly and without unnecessary stress, you need to clearly understand what documents to collect, the deadlines to meet, and what will happen after you leave the folder with papers on the inspector's desk.

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When exactly should you contact the State Revenue Department?
The law binds the submission of the main set of documents to the date of approval of the interim liquidation balance sheet. Before going to the tax office, it is necessary to complete the following mandatory preliminary steps:

• wait until two months have passed since the publication of the liquidation announcement in the official media (this period is given to creditors to submit their claims);
• conduct a complete inventory of assets and liabilities;
• review all received claims and compile a register of them;
• prepare and approve an interim liquidation balance sheet with the founders.

Once the balance sheet is signed, the clock begins ticking: you have exactly three business days to submit the documents to the State Revenue Department at the location of the partnership's registration. Missing this deadline will result in your application being rejected, and if the delay is significant, you'll have to re-approve the balance sheet, which will delay the liquidation process by weeks or even months.

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What should definitely be in a document folder?
The list of required documents is clearly defined by the Tax Code and its bylaws. When compiling your documents, consult the list—nothing should be missed.
1. Statement of termination of activity
This is the official request, where it all begins. It is completed using a form approved by the authorized body. It must include:

• full name of the LLP and its BIN (business identification number);
• reason – “termination of activities in connection with liquidation”;
• the date when the founders approved the interim liquidation balance sheet;
• last name, first name, patronymic of the liquidator (or chairman of the liquidation commission) and his signature.

If documents are submitted on paper, the liquidator's signature must be certified by a notary, otherwise the application will not be accepted.

2. Interim liquidation balance sheet
This document provides a true picture of the company's financial position after the end of the creditor claims period. The balance sheet should reflect:

• all assets: cash in accounts and cash register, fixed assets, inventory, accounts receivable;
• all liabilities: accounts payable, broken down by the categories established by Article 51 of the Civil Code of the Republic of Kazakhstan;
• the results of the consideration of creditors' claims - which amounts were recognized and which were rejected.

The balance sheet becomes valid only after it is approved by the partnership participants (by a sole resolution or by minutes of the general meeting). It is advisable to attach a register of all claims received from creditors to the balance sheet – the tax authorities value transparency.

3. Liquidation tax reporting
The set of declarations depends on the tax regime applied by the LLP.

For those who operated under the general tax regime (GTR):

• Form 100.00 – declaration for corporate income tax (for legal entities) or individual income tax (for sole proprietors);
• Form 200.00 – declaration for IIT and social tax (if the company paid income to individuals);
• Form 300.00 – declaration for value added tax (for VAT payers).
  

For those who applied special tax regimes (STR):

• Form 910.00 – simplified declaration for small businesses.

Each of these declarations must be marked "liquidation." Pay particular attention to Form 300.00. Any remaining goods, materials, and fixed assets for which VAT was previously credited must be taxed at a rate of 12% and included in the declaration. This procedure is in place to ensure that the state "returns" the tax it once refunded to businesses.

4. Application for deregistration of cash register equipment
If the company had registered cash registers, they must be deregistered. Attach the registration card (if preserved) and the cash register itself, if required by regulations, to the application. Without this procedure, the tax authority will not close the liquidation.

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How and Where to Submit
Documents are submitted only to the State Revenue Department where the LLC is registered. The address must match the place of registration specified in the founding documents.
There are two submission methods to choose from.

• Electronic method (recommended). Through the "Taxpayer Cabinet" web application on the TIS TAC portal (knp.kgd.gov.kz). Login requires the electronic digital signature of the director or liquidator. Upload scans, sign with the EDS, and submit. Advantages: automatic verification of completion, no need to wait in lines, status is visible in real time.
• Paper method. In-person visit to the SRD or a visit by a representative with a notarized power of attorney. You must have original documents (or notarized copies) and an inventory of everything being submitted, in two copies. One copy with the tax authority's stamp will remain with you.
  Important restriction: the VAT declaration (Form 300.00) cannot be submitted through a PSC or by mail. Only electronically or in person at the SRD.
  

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What happens after the documents are received?
The tax office doesn't leave the application unprocessed. A series of mandatory procedures is initiated.
The first days: registration and requests. On the day of receipt, documents are assigned an incoming number, and the applicant receives a confirmation. Then, within three business days, the State Revenue Service sends requests:

• to government agencies – on the availability of real estate, transport and other property, as well as on transactions with it;
• to banks – about balances and movement of funds in all accounts;
• to customs – if the company was engaged in foreign trade.

Responses to requests must be received no later than twenty working days.

Office audit: a silent inspection
After receiving all the information, the tax authority conducts a desk audit. This isn't an on-site inspection, but rather a reconciliation of your data with the state's records. The audit period is ten business days from the date of receipt of all the necessary information.
A report is prepared based on the results. It reflects the audit findings and the state of budgetary settlements. One copy of the report must be given to the liquidator within three days of signing.
If you find discrepancies
If errors or discrepancies are identified in the report, the tax authority sends a notice requesting their correction. The deadline is five business days from the date of receipt of the report.
If you don't respond or your explanations don't satisfy the inspectors, a full-scale tax audit will be scheduled. It will begin no later than ten business days after the deadline for correcting the violations has expired.

Last payment and final balance
If, as a result of an inspection or audit, an additional amount is discovered to be due, it must be transferred to the budget within ten calendar days from the date of the conclusion or execution of the notice.
After all debts have been repaid, a final liquidation balance sheet is presented.

Transferring data to the registry
The next step is for the tax authority to send information to the State Corporation "Government for Citizens" confirming the absence of outstanding debt. Only then does the registrar remove the company from the National Register of Business Identification Numbers. That's it, that's it.

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Lucky ones: a simplified procedure
Certain categories of taxpayers are exempt from a full audit. If your limited liability company simultaneously:

• is not a VAT payer;
• does not apply a special tax regime for agricultural producers;
• has not been reorganized in the last three years;
• not included in the audit plan based on the risk analysis results;
• is not registered as a taxpayer carrying out certain types of activities,

Then you fall under Article 59 of the Tax Code and can only rely on an in-house audit. This is significantly faster and easier.

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Special case: liquidation after the abolition of special regimes
Effective January 1, 2026, some special tax regimes have been abolished. If your company operated under such a regime in 2025 and decides to liquidate in the first quarter of 2026, the procedure is different:

1. First, the “regular” tax report for 2025 is submitted.
2. Then a notice of the applicable tax regime for 2026 is submitted with the reason “voluntary decision”.
3. Only after this can the liquidation application and liquidation declarations be submitted.

Without a submitted notice of the tax regime, the tax application for cessation of activity will not be accepted – the Astana State Revenue Department warns.

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Liability of founders: what the State Revenue Committee says
The State Revenue Committee clarified: Order No. 654 does not introduce any new liability for founders. Article 59 of the Tax Code allows for the recovery of remaining tax arrears from founders if the company's assets are insufficient, but only in cases expressly provided for by law. This typically occurs after bankruptcy and with proven intent—asset stripping, concealment of documents, or deliberate bankruptcy.
The founders will not be charged anything simply for the fact of liquidation.

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Practical tips for a smooth liquidation

• Check your outstanding debts in advance. Order a certificate through the egov.kz portal a few days before your visit. If you discover any unexpected debts, you'll have time to sort them out and pay them.
• Check the list. Print out the list of documents and cross each one off as you collect them. One missing page is grounds for refusal.
• Use a digital signature. Electronic filing is faster, more convenient, and automatically checks for errors.
• Keep everything. Receipts, minutes, reports, and notifications—keep them until the liquidation is fully completed and for three years afterward.
• Don't miss the three days. Count the deadline strictly from the interim balance sheet approval date. It's better to file a day early than a day late.
  

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Instead of a conclusion
Submitting documents to the State Revenue Service is the culmination of the liquidation process. Whether you face protracted audits or close your company quickly and smoothly depends on how well you prepare your documents and adhere to deadlines. Keep a clear sequence in mind: first, the liquidation notice, then – after the balance sheet – the main documents. Keep up with legislative updates (2026 introduced some adjustments) and don't hesitate to consult with specialists if the situation seems confusing. Knowing the procedure is the best insurance against mistakes.

When founders decide to close a company, they embark on a path where every step is predetermined by law. One such step is publishing an announcement of the impending liquidation in print media with nationwide circulation. This requirement is enshrined in paragraph 3 of Article 50 of the Civil Code of the Republic of Kazakhstan and is aimed at protecting the interests of all those who may have property claims against the company. After all, not all creditors are personally aware of the liquidation, and publication gives them the opportunity to assert their rights before the assets are distributed. 
Therefore, a newspaper announcement is not a mere formality, but a legally significant action, without which the subsequent stages of liquidation simply cannot begin.

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Where exactly should the announcement be published? 
 The law specifies periodicals distributed throughout Kazakhstan. This means the newspaper must be available in all regions of the country, not just in a specific region or city. In practice, there are two main publications that liquidation commissions traditionally contact:

• The Legal Newspaper is a specialized publication that has served as the official publisher of legally significant information for decades.
• « ZAng gazette » — a publication in the state language, also having republican status.

The National Chamber of Entrepreneurs " Atameken " and the Ministry of Justice have repeatedly stated that the choice of a specific publication remains with the applicant, but it must be included in the list of media outlets with a subscription index and distributed throughout Kazakhstan.

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What's essential to include in the ad text 
 For a post to be considered proper notice, the text must be clear and contain all necessary details. Experienced lawyers recommend including the following elements in the ad:

• The full name of the partnership must be exactly as it appears in the founding documents. Any deviation may raise doubts about its authenticity.
• Business Identification Number (BIN) is a unique code that allows for the unambiguous identification of a company.
• for filing claims . It's best to specify a specific deadline for submitting claims or clearly state: "within two months from the date of publication."
• Address and contact details - a postal address where creditors can send their claims, as well as a telephone or email address for inquiries (optional).

An example of a well-written ad:

KazBusiness Limited Liability Partnership (BIN 123456789012) hereby notifies of the commencement of voluntary liquidation proceedings. Creditors and other persons with property claims may submit them within two months from the date of this publication at the following address: Astana, Turan Ave., 1020, Office 205. Contact phone number: 8 (7172) 12-44-50."

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Deadlines: Why it's important to count the days correctly 
 The two-month period begins not from the moment the advertisement is submitted to the editor, but from the date of publication of the newspaper in which it was published. Therefore, it's crucial to retain a copy with the exact date, which will serve as the starting point. During these two months, the liquidation committee is obligated to:

• accept all incoming requests;
• register them in a special journal;
• check the validity of each claim.

Only after two full months have passed can the interim liquidation balance sheet be prepared. If even one day is missed, the balance sheet will be prepared prematurely, which could lead to the entire procedure being overturned by the courts.

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How to Submit an Ad: Step-by-Step Instructions

Step 1. Prepare the Text: Follow the template above and carefully check all numbers and names. An error in the BIN or name will invalidate the publication – you'll have to start over, wasting time. 
 
 Step 2. Choose a Submission Method: Today, most editorial offices offer two options:

• In-person submission: Visit the editorial office, bring the text on paper, and pay for publication. You must bring proof of authority (an order appointing the director, a power of attorney) and a copy of the LLP registration certificate.
• Submit online via the publication's official website. Upload your text, pay online, and receive confirmation. After the newspaper is published, you can pick up the issue in person or have it delivered (a fee may apply).

 
Step 3. Payment. The cost of publication varies. As of 2026, the price of one ad is approximately 40,000 to 50,000 tenge. It's best to check the exact price on the publication's website or by calling the editorial office. Step 4. Receiving the finished copies. After the issue is published, you must receive at least two or three copies of the newspaper containing the publication. They can be picked up by:

• the director himself (with an identity card and an order);
• representative by power of attorney (an additional document confirming authority is required).

These copies will be included in the liquidation file and will be required when submitting documents to the tax and justice authorities.

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What happens after publication: immediate consequences

• For creditors

From the date of publication, anyone who considers themselves a creditor has the legal opportunity to file their claims. Even if the company has not notified anyone personally, publication is considered proper notice.
 

• For the liquidation commission

A two-month waiting period begins. During this period, no payments can be made to creditors (except for current liquidation expenses). An interim balance sheet cannot be prepared before the deadline.
 

• For founders

No active action is required, but it is important to ensure that the commission strictly adheres to the deadlines and procedure for accepting requests.

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Creditor Relations: Why It's a Separate Service? 
 Many law firms' commercial proposals feature advertisements as a separate line item, with creditor relations billed separately. This is no accident and has a simple explanation.

• Publication is a fixed service with a predetermined price: you pay the editor for the placement of your text. The cost does not depend on the number of requests received.
• Working with creditors involves an unpredictable amount of work. The number of claims, their validity, potential disputes, and litigation are impossible to estimate in advance. Therefore, consultants prefer a pay-as-you-go approach: either hourly or per claim processed.

 If there are numerous creditors, or some of them disagree with the commission's refusal, the matter may go to court. This goes beyond the scope of standard support and requires separate agreements.

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Common Mistakes and How to Avoid Them 
 Mistake 1. Publication in a Regional Newspaper: A local city newspaper does not have national distribution. An advertisement in it will not be considered proper notice. Check the publication's status before submitting. 

Mistake 2. Incorrect Deadline: 
 Did you indicate "one month" instead of two? The court may find that creditors were given insufficient time and send the procedure back for review. 

 Mistake 3. Typos in the Details: An incorrect BIN or a distorted name renders the publication useless – no one will understand which company is being discussed. 

Mistake 4. Loss of Supporting Documents: Throw away the newspaper or forget to take the payment receipt – then you will have no way to confirm the start date of the term. Keep everything in a separate folder. 

Mistake 5. Preparing the Balance Sheet too early: If you prepare an interim balance sheet before two months have passed, it is invalid. You will have to wait until the deadline and redo it.

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Summary for those closing a business: 
 Publishing a liquidation notice is not just a technical step, but the legal foundation of the entire process. Without it, you won't be able to proceed to the interim balance sheet, obtain a tax opinion, or remove the company from the register. Remember the following:
 

• The newspaper must be national (the "Legal Newspaper" or "ZAng" will do) newspaper »);
• the text contains the name, BIN, two-month period and contacts;
• the two-month period is calculated from the date of issue, not from the date of submission;
• After publication, the wait begins - payments to creditors are prohibited;
• Keep copies of the newspaper until the liquidation is completed.

The cost of publication is relatively low and predictable, but dealing with creditors may incur additional expenses—this is normal practice, as the number and complexity of claims are unknown in advance. 
 By completing this step correctly, you'll lay a solid foundation for all subsequent actions and minimize the risk of future litigation.

When an entrepreneur considers closing a partnership, the first thing that comes to mind is, "I should go to the bank and close the accounts." Intuition suggests the right course of action, but chronology dictates otherwise. In a liquidation process, closing the accounts is the final chord, not the overture. 
Imagine building a house. First, you lay the foundation, put up the walls, install the utilities, and only then paint the façade. If you start with painting, the structure could collapse. The same is true here: if you close the accounts too early, you'll be left without a means of settling accounts with the budget and creditors. And without them, liquidation is impossible.

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Where does the account closure fit into the liquidation chronology? 
 To avoid confusion, let's lay out the entire chain of events and see where the bank's farewell fits in.
 

1. Decision on liquidation - a protocol is signed, a liquidator is appointed.
2. Notification to the tax office - we will notify you of the start of the procedure within three days.
3. Publication in the media - we wait two months for the creditors to make themselves known.
4. Inventory and claims register – we count assets and debts.
5. Interim liquidation balance sheet - approved by the founders.
6. Submission of documents to the State Revenue Service – application, balance sheet, liquidation declarations.
7. Tax audit (office control) - tax authorities verify the figures.
8. Receiving a conclusion from the tax authorities is a document confirming that everything is in order.
9. CLOSING ACCOUNTS - here it is, the moment of truth.
10. Final liquidation balance sheet - we draw up and approve it.
11. Submitting documents to the justice authorities is the final step towards removal from the register.

As you can see, the accounts are closed only after the tax authorities have given the go-ahead, but before you submit the final liquidation documents. This is no accident: bank statements must be attached to the final balance sheet.

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What documents confirm that the accounts have been closed? 
 After the bank has executed your order, it will issue a certificate of account closure. This will include:

• closed account number;
• closing date;
• name of the bank;
• client details.

This certificate must be obtained for each account ever opened by the limited liability company. If the company had three accounts in three different banks, three certificates will be required. All of them will be included in the package of documents you will submit to the tax office along with the final liquidation balance sheet.

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What happens to the money in the accounts? 
 Let's say there's some money left in the account when it's closed. Where will these funds go? There are two options:

• You receive them in cash. If the amount is small, the bank will issue the money over the counter. To do this, the liquidator must come with a passport and an application.
• You transfer the remaining balance to another account. For example, to the liquidation commission account or to the account of one of the founders. The bank will make the payment according to your instructions.

Sometimes a situation arises where the funds are available, but the recipient is uncertain (for example, the founders can't agree on whose account to transfer them to). In this case, the bank may transfer the funds to the notary's deposit account after some time. However, this is an extreme case and is best avoided to avoid prolonging the process.

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What if your account is frozen? 

Many are in for a pleasant surprise. A freeze or suspension of transactions typically blocks any account activity. However, the law makes an exception for liquidation. Even if your account is frozen, you can still close it. The main thing is to fill out the application correctly, stating the reason: "due to the liquidation of the legal entity." 
 This rule is spelled out in regulations, and banks are obliged to comply. So, a freeze is not a reason to postpone the closure, but merely an additional line in the application.

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How to properly file a bank application: 
 The liquidator or liquidation committee chairperson must visit the bank branch in person. You must bring the following:

• passport;
• a document confirming authority (decision on appointment as liquidator or minutes of the meeting);
• bank account agreement (if preserved);
• unused checkbooks (if issued);
• Electronic keys (tokens, flash drives) for the bank-client system.

The application must state the reason: "due to liquidation." Without this phrase, the bank may refuse if there are any restrictions on the account. If it does, the bank is obligated to close it even if it is seized.

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Do I need to notify the tax office about account closures? 
 You don't need to notify the tax office yourself . This is the bank's responsibility. Within a certain period after account closure, the bank forwards the information to the state revenue authorities. However, for your peace of mind, you can check with a bank employee whether the notification has been sent and request a copy of the document confirming it (just in case). 
 However, you must attach the account closure certificate to the final liquidation balance sheet, which you submit to the tax office in person. This means the tax office will receive the information twice: from you (in the form of a certificate) and from the bank (through its own channels). This is normal and even good—the more confirmation, the fewer questions.

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What happens if you don't close your accounts? 
Imagine: a tax audit has been completed, the conclusion has been received, but the accounts are still open. You submit a final balance sheet without bank statements. What happens? The tax authority won't be able to confirm that you've paid all creditors and settled your obligations. A bank statement is a mandatory part of the application. Without it, a positive conclusion won't be issued, meaning the information won't be sent to the justice authorities. The company will remain listed in the register, and a year later, you may find yourself being asked to submit reports or pay taxes, even though you thought it was liquidated. Keeping an account open after the formal completion of the procedure also poses a risk: the bank may continue to charge fees for maintenance and then transfer the debt to collectors. And you'll have to prove the company no longer exists in court.

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Common Mistakes and How to Avoid Them 

 Mistake 1. Closing the account too early. If you close the account before receiving a tax report, you won't be able to make payments if you suddenly need to pay additional taxes as a result of an audit. You'll have to open a new account, which will delay the process. 
 
 Mistake 2. Forgetting about foreign currency accounts. If the limited liability company had foreign currency accounts, they also need to be closed. The procedure is the same, but the bank may request additional documents (for example, a certificate of no outstanding foreign currency transactions). 
 
 Mistake 3. Not obtaining a certificate. Sometimes liquidators think that verbal confirmation from the bank is sufficient. No, a paper certificate or an electronic document with a signature is required. 
 
 Mistake 4. Losing checkbooks. If you don't hand over unused checks, the bank may refuse to close the account. It's better to find them in advance. 
 
 Mistake 5. Not checking that all accounts are closed. Over the years, the company may have opened an account that everyone has forgotten about. Before submitting the final balance sheet, it's worth requesting a certificate from the tax office regarding all open accounts—this can be done through the egov.kz portal .

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Liquidator's Guide: Five Key Rules
 

1. Don't rush. Close accounts only after receiving the tax office's report, but before submitting the final balance sheet.
2. Close everything. All accounts, in all banks, in any currency.
3. Get certificates. Obtain an official document confirming the closure of each account.
4. Check for any arrests. If there are any restrictions, be sure to include "due to liquidation" in the application.
5. Attach it to your balance sheet. Bank statements are a mandatory part of your tax return.
   

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Briefly about the main points: 

Closing bank accounts is not the first, but the penultimate step in liquidating an LLP. It follows the tax audit and precedes the filing of the final liquidation balance sheet. Any remaining funds are released to the liquidator or transferred at their direction. Even if an account is seized, it can be closed thanks to a special exception in the law. Without bank statements, the tax authorities will not issue a positive conclusion, and the company will not be removed from the register. If you approach this step carefully, collect all the necessary statements, and meet the deadlines, you will easily reach the final stage—filing documents with the justice authorities. And then, complete victory is just around the corner: the company will disappear from the register, and you can breathe a sigh of relief and focus on new projects.

A documentary tax audit, appointed in connection with the liquidation of a limited liability partnership, is a key control mechanism by which the state verifies the completeness and timeliness of the taxpayer's fulfillment of its obligations to the budget. The final document recording the results of such an audit is the tax audit report. Understanding its legal nature, structure, and the consequences of its preparation is essential for every liquidator to successfully complete the termination procedure. 
 
 Legal grounds for conducting a documentary audit during liquidation: 
 The legislation of the Republic of Kazakhstan establishes a special tax control regime for legal entities undergoing liquidation. In accordance with the provisions of the Tax Code, the restrictions applicable to standard audits do not apply to documentary audits conducted in connection with the liquidation of an LLP. This means that the tax authority has the right to initiate such an audit regardless of the presence of other grounds provided for other types of control. 
 
 The procedure is launched after the liquidation commission has fulfilled a number of mandatory conditions. Within three business days from the date of approval of the interim liquidation balance sheet, a tax application for an audit and liquidation tax reporting must be submitted to the tax authority simultaneously. This package of documents serves as the formal basis for scheduling a documentary audit, which must begin no later than twenty business days after the tax authority receives the corresponding application.
 
 Beginning of the Audit and Taxpayer Rights: 
The official start of a tax audit is considered the moment the order is delivered to the taxpayer (liquidator or chairman of the liquidation commission). This document must contain the following mandatory details: the date and registration number with the tax authority, the name of the auditing body, the full name of the liquidated limited liability company with its business identification number, the type of audit, the positions and names of the auditors, the audit period, and the tax period being audited. 
 
 It is important to note that the taxpayer's refusal to receive the order does not constitute grounds for canceling the tax audit. During the audit, no changes or additions to the tax reporting for the tax period being audited are permitted. Tax authority officials have the right to access the premises or premises used by the liquidated limited liability company to generate income or that are subject to taxation. If such access is obstructed, a corresponding report will be drawn up. 
 
 Audit Timeframes
 The duration of documentary audits during liquidation is regulated by the Tax Code. The general period for conducting tax audits, as specified in orders, must not exceed thirty business days from the date of delivery of the order. However, for legal entities with structural divisions, this period may be extended by the tax authority to sixty business days. 
 
 When auditing particularly complex matters, a higher-level tax authority has the right to extend the period to fifty business days for a legal entity without structural divisions, and to eighty business days for one with such divisions. The extension decision must be substantiated and documented in writing. 
 
 The audit period may be suspended for the periods between the receipt of the taxpayer's request for documents and the actual submission of the requested materials, as well as for the time it takes to receive information in response to requests from the tax authority, including international requests. 
 
 Structure and Content of the Inspection Report: 
 Upon completion of the documentary inspection, a report is drawn up, which is an official document recording all the facts and circumstances identified. Legislation sets out clear requirements for its content. The report must reflect:

• General information about the inspected entity: name of the LLP, BIN, registration address, names and positions of the persons who conducted the inspection, the period for which the inspection was conducted, and the timeframe for its implementation.
• Details of the documents submitted: a list of tax reports and other materials examined during the audit.
• Results of the analysis of tax compliance: established facts of the correctness of calculation, completeness and timeliness of payment of taxes, other mandatory payments to the budget, as well as mandatory pension contributions and social deductions.
• Identified violations: a detailed description of each case of violation of tax legislation with references to specific provisions of the Tax Code and supporting calculations of the amounts of understated (overstated) taxes.
• No violations: if the audit reveals no deviations, a corresponding entry is made in the report confirming the taxpayer's purity.
• Conclusions and proposals of the auditors: the final section, containing a final assessment of the state of settlements with the budget and recommendations for further actions (for example, the need to pay additional amounts).

 
Legal Consequences of Drawing Up a Report 
 A tax audit report serves as the basis for the creation, modification, or termination of the tax liabilities of a liquidated limited liability partnership. If violations are identified in the report, the taxpayer is notified of the rectification of such violations. 
 
 If any amounts are payable based on the audit results, they must be transferred to the budget no later than ten calendar days from the date of the tax authority's conclusion or the execution of the notification. It is important to understand that even after the audit is completed and the report is drawn up, the liquidation process is not complete. The limited liability partnership is required to submit a final liquidation balance sheet to the tax authority, confirming that all payments have been made. Only then does the tax service send information to the registering authority confirming the absence of debt, which paves the way for the company's removal from the National Register of Business Identification Numbers. 
 
 Specifics of Simplified Liquidation 
 If the limited liability partnership meets the criteria of Article 59 of the Tax Code (no debt, assets, accounts, employees, etc.), a full-scale documentary audit is not scheduled. Instead, a desk audit is conducted, which takes up to ten business days after receiving all the necessary information from banks and other government agencies. A report is also prepared based on its results, but it has a different legal nature and is not a tax audit in the traditional sense. If violations are identified during the desk audit, the taxpayer receives a notice of rectification, and if they are not, a standard documentary audit may be scheduled. 
 
 Practical recommendations for the liquidation commission: 
 Having received the tax audit report, the liquidator should carefully review all its provisions. If the liquidator disagrees with the auditors' findings, the law provides the right to appeal to a higher tax authority or to the court. However, it is important to keep in mind that such procedures significantly lengthen the liquidation process. 
 
 If technical errors or discrepancies are discovered in the report, it is advisable to promptly provide explanations and supporting documents. The law allows for the withdrawal of liquidation reports if a decision is made to resume operations before the tax audit begins. If the audit has already been conducted, the withdrawal of reports is carried out by amending them, which also requires compliance with established procedures. 
 
 The liquidation commission's primary goal when interacting with the tax authority is to obtain a positive conclusion confirming the absence of debt and the accuracy of tax calculations. The audit report, which records this confirmation, becomes the document upon which the company can complete its liquidation and be removed from the register.

The final stage of terminating a commercial entity's activities involves fulfilling a number of formal requirements, the failure to comply with which negates all previous efforts. One such imperative is documentary evidence of the seal's destruction—a mandatory element verified by registration authorities before deleting the entity from the state register. 
 
 Regulatory Framework and Mandatory Compliance 
 The legal basis for the procedure is enshrined in subparagraph 5) of Article 16 of the relevant Law of the Republic of Kazakhstan "On State Registration of Legal Entities and Record Registration of Branches and Representative Offices." This provision requires the submission of a certificate of seal destruction to the authorized body when filing a liquidation application. The fundamental clause "if present" correlates with the 2020 amendments that legalized the activities of business entities without a seal. However, in situations where a corporate attribute was manufactured and used in document flow, its physical disposal becomes an absolute requirement, supported by official confirmation. 
 
 Variability of the procedure: legal disposal mechanisms. 
 Current legislation offers two alternative solutions, each of which results in the preparation of a document in the appropriate format. 
 
 The first mechanism: internal disposal by a liquidator. 
 The regulation for this method is contained in Government Resolution No. 703 of October 31, 2018, which approved the unified Document Management Rules . The implementation algorithm includes several sequential stages:
 

• Initiation of the process by the liquidation commission or the sole liquidator;
• Preparation of the “Act on the allocation for destruction of seals and stamps subject to protection” strictly according to the template of Appendix 23 to the above-mentioned Rules;
• Signature of the document by the chairman of the commission or the head of the organization;
• Direct rendering of the cliché unusable by any means that guarantees the impossibility of restoration (mechanical deformation, fragmentation , etc.);
• Recording an event in the register of seals and stamps by making a corresponding note.

 
Mechanism two: process outsourcing. 
 An alternative option involves contacting a specialized organization specializing in stamp production. Under the contractual arrangements:
 

• The contractor assumes the functions of physically destroying the seal;
• The customer is issued an official document - the Destruction Certificate, drawn up on the letterhead of the contractor organization.

Experts recommend the second approach in cases where the company's internal accounting system does not meet requirements or there is no seal registration log. 
 
 Chronologically linked to the overall liquidation process: 
 It is important to understand that seal disposal is not an initial step. An analysis of law enforcement practice shows that this action is performed at the final stage, after the property issues have been resolved. The optimal sequence is:
 

1. Final settlements with creditors;
2. Requesting a certificate from customs authorities (if there is foreign economic activity);
3. Closing bank accounts;
4. Destruction of the seal;
5. Submission of a complete set of documents to justice authorities for inclusion in the National BIN Register.

 
Requirements for the content of the act 
 Regardless of the chosen method, the document must contain the following details:

• Date and location of the procedure;
• Personal data of commission members (for independent disposal);
• Identification features of the seal (text content, organization BIN, imprint);
• Description of the destruction method used;
• Personal signatures of all participating persons and the approval visa of the chairman of the commission.

When applying to a specialized organization, the document is prepared on company letterhead and must include all the contractor's details. 
 
 Legal consequences and risks: 
 The presence of a destruction certificate in the liquidation dossier is a critical condition for registering the termination of activity. Employees of the State Corporation "Government for Citizens" verify the completeness of the documentation, and the absence of this document will result in a reasoned refusal. Only after successfully completing this procedure and making the corresponding entry in the register is the legal entity considered permanently terminated, and the destroyed seal completely loses its legal significance.