Investor guide

The closing of the business

For state registration of the termination of a legal entity on the basis of liquidation, the following shall be submitted:

1) an application for state registration of liquidation of a legal entity in a form established The Ministry of Justice of the Republic of Kazakhstan;

2) the decision of the owner of the property of a legal entity or a body authorized by the owner or a body of a legal entity authorized by constituent documents, sealed by the legal entity (if any);

3) a document confirming the publication in official print media of the Ministry of Justice of information on the liquidation of a legal entity, the procedure and deadlines for claims by creditors;

4) certificate of cancellation of bonds and (or) shares and (or) report on the results of the redemption of bonds or a letter from the authorized body exercising state regulation of the securities market, about the absence of registered with the authorized body exercising state regulation of the securities market, issues of shares and ( or) bonds;

5) a document on the destruction of the seal of a legal entity (if available);

6) a receipt or other document confirming the payment to the budget of the registration fee for state registration of the termination of a legal entity, with the exception of legal entities that are small and medium-sized businesses;

7) constituent documents.

The state registration of the termination of activities of a natural monopoly entity is carried out by the registering authority with the prior consent of the authorized body exercising leadership in the areas of natural monopolies.

In case of revealing violations of the order of liquidation of a legal entity, as well as in the following cases:

  • the presence of branches (representative offices) of the legal entity being liquidated not taken from the account registration;
  • tax debt,
  • arrears of compulsory pension contributions and social contributions, or the refusal of the state revenue authorities to provide this information about the arrears in the event that such a legal entity fails to fulfill the tax obligation in the manner established by the Tax Code,
  • the registering authority makes a decision to refuse the state registration of the termination of a legal entity.

A legal entity is considered to have ceased its activities after entering this information in the National Register.

The state registration of the termination of a legal entity liquidated by a court decision shall be carried out on the basis of a court decision and a court ruling on the completion of liquidation proceedings.

In this case, the submission to the registration authority of the application for registration of liquidation is not required.

The registering body, on the basis of a decision and a court ruling on the completion of the liquidation proceedings, issues an order on the liquidation of a legal entity.

The registering authority, having received a decision on the liquidation of a legal entity, within 5 business days from the date of receipt of the documents:

1) verifies compliance with the procedure for liquidation established by the legislative acts of the Republic of Kazakhstan;

2) enter in the National Register information on the liquidation of a legal entity.

State revenue authorities, on the basis of information from the National Register of Business Identification Numbers, provide information on the absence (presence) of debt, which are recorded in state revenue authorities, on a legal entity that terminates the activity, or is denied submission of such information on debt in the event that a legal entity fails to fulfill its obligations in the order specified by the Code of the Republic of Kazakhstan "On taxes and other obligations payments to the budget” (Tax Code) and Code of the Republic of Kazakhstan“ About customs regulation in the Republic of Kazakhstan”.

3) issues an order on registration of the termination of a legal entity, cancellation of a certificate (certificate) of state registration (re-registration) and its exclusion from the National Register. If violations of the established procedure for liquidation of a legal entity are detected, the registering body shall issue an order to refuse registration of the termination of activity.

If a legal entity has not withdrawn from the registration of branches and representative offices that applied for registration of termination of activities, the registering body shall issue an order to refuse registration of termination of activities.

4) enter in the National Register information on the termination of the activities of a legal entity.

The originals of the constituent documents, as well as other documents submitted for registration of liquidation, are stored in the registering authority.

An application for state registration of liquidation of a legal entity shall be submitted to the registering authority no earlier than after two months from the date of publication of information on the liquidation of the legal entity.

If during the verification process no violations of the liquidation procedure were revealed, the registering authority within five working days following the day of filing the application for state registration of the liquidation of the legal entity with the necessary documents attached shall register the termination of the legal entity’s activities. The state registration of the termination of activities of a natural monopoly entity is carried out by the registration authority with prior consent of the authorized body exercising leadership in the fields of natural monopolies.

The state registration of the termination of a legal entity, liquidated by a court decision, is carried out on the basis of a court decision and a court ruling on the completion of the liquidation proceedings.

A legal entity is considered to have ceased operations after entering this information into the National Register of Business Identification Numbers.

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