In 2026, upon liquidation of an LLP, liquidation tax reporting is prepared for the period from the beginning of the relevant tax period through the date of its submission, while the taxes, budget payments and social payments reported therein must be paid no later than ten calendar days from the date the reporting is submitted (Article 74 of the Tax Code of the Republic of Kazakhstan). The query “liquidation 2007” does not in itself refer to a separate tax procedure: it is first necessary to determine whether 2007 is the year operations ceased, the date of the decision, a document number or another designation.
What Should Be Clarified Regarding the Query “Liquidation 2007”
Before starting work, the accountant must establish exactly what the number 2007 means. Different situations are possible:
- the liquidation decision was made in 2007, but subsequent actions have not been documented;
- the organisation effectively ceased operating in 2007, but there are no documents confirming the termination of the legal entity;
- the number relates to a document, registration number, tax reporting or an internal designation;
- the matter concerns not an LLP but an individual entrepreneur, structural subdivision, permanent establishment or another person ceasing activities.
These options cannot be regarded as equivalent. For tax purposes, persons ceasing activities include, in particular, a resident legal entity undergoing liquidation, a structural subdivision and permanent establishment of a non-resident legal entity ceasing activities, an individual entrepreneur, a person engaged in private practice, as well as a legal entity undergoing certain forms of reorganisation (Article 74 of the Tax Code of the Republic of Kazakhstan).
The mere cessation of operations or prolonged absence of turnover does not replace the documents formalising the liquidation. The accountant should compare the current registration details, the decision to cease activities, the date of application to the registering authority and the tax forms submitted for the relevant periods.
If the entity continues to be listed in the registration records, one cannot rely solely on the fact that operations stopped in 2007. To prepare the tax documents, it is necessary to determine the organisation’s current status and establish whether it has liabilities, property, settlements, employees, bank accounts, primary documents and unsubmitted reporting. This will make it possible to distinguish the effective cessation of operations from a formally completed liquidation procedure.
When an LLP May Be Liquidated
For tax accounting purposes, a resident legal entity undergoing liquidation is recognised as a person ceasing activities (Article 74 of the Tax Code of the Republic of Kazakhstan). In the cited provision, the Tax Code regulates the fulfilment of tax obligations upon liquidation, reorganisation and cessation of activities, including the preparation of reporting, payment of the reported amounts and deregistration of the cash register.
When handling the query “liquidation 2007,” the accountant must establish the basis for the procedure from the available documents. The file may contain a decision by the owners, a judicial act, an application to cease activities, documents appointing the responsible persons and evidence of actions completed before the registering and tax authorities.
The tax consequences should be determined according to the actual type of cessation of activities. Article 74 of the Tax Code of the Republic of Kazakhstan covers:
- liquidation of a resident legal entity;
- cessation of the activities in Kazakhstan of a structural subdivision of a non-resident legal entity;
- cessation of the activities of a permanent establishment of a non-resident legal entity;
- cessation of the activities of a structural subdivision of a resident legal entity;
- cessation of the activities of an individual entrepreneur;
- cessation of the activities of a person engaged in private practice;
- reorganisation of a legal entity through spin-off, merger, division or accession;
- transfer of the rights and obligations of a permanent establishment operating without opening a structural subdivision to a foreign legal entity that is a resident.
Therefore, documents of an old LLP cannot automatically be used to terminate the activities of an individual entrepreneur, structural subdivision or permanent establishment. The scope of tax obligations and reporting is determined by the status of the person ceasing activities and by the taxes, budget payments and social payments for which that person was a payer or tax agent.
What the Accountant Should Check in 2026
The work should begin not with the assumption that the procedure was completed in 2007, but with documentary confirmation of its stage. The accountant should preferably compile the following in a single file:
- current registration details of the LLP;
- the charter and information about the participants;
- the liquidation decision or judicial act, if such a document was adopted;
- documents concerning the persons assigned to conduct the procedure;
- accounting registers, primary documents and tax forms for the available periods;
- information about assets, liabilities and settlements;
- personnel documents and data on settlements with employees;
- documents relating to bank accounts, contracts, court and enforcement proceedings;
- confirmation of submission of the application to cease activities to the registering authority;
- information about the cash register, if the activities involved cash settlements.
Liquidation tax reporting is prepared for those types of taxes, budget payments and social payments for which the person ceasing activities is a payer and (or) tax agent. The reporting period is determined from the beginning of the tax period in which the obligation to submit liquidation reporting arose through the date of its submission to the tax authority (Article 74 of the Tax Code of the Republic of Kazakhstan).
If the deadline for submitting regular tax reporting for the preceding tax period falls after the liquidation reporting has already been filed, such regular reporting must be submitted no later than the date on which the liquidation tax reporting is submitted (Article 74 of the Tax Code of the Republic of Kazakhstan). This rule must be considered when preparing the closure schedule so that a regular form is not left unsubmitted because its standard deadline is later.
Taxes, budget payments and social payments reported in the specified regular reporting and liquidation tax reporting must be paid no later than ten calendar days from the date the liquidation tax reporting is submitted (Article 74 of the Tax Code of the Republic of Kazakhstan). For the accountant, the reference date is specifically the date of its submission, from which the prescribed payment period is calculated.
Upon cessation of activities involving cash settlements, the person ceasing activities must submit to the tax authority at its location a tax application to deregister the cash register, if one is present (Article 74 of the Tax Code of the Republic of Kazakhstan). Information about a registered cash register should be checked before completing work on the tax documents.
From the date on which the application to cease activities is submitted to the relevant registering authority, the person is recognised by the tax authority as a taxpayer at the stage of liquidation or cessation of activities (Article 74 of the Tax Code of the Republic of Kazakhstan). Therefore, to reconstruct the chronology of an old procedure, not only the date of the decision but also the confirmed application submission date is important.
If the documents for 2007 have been lost, the gaps should not be filled with assumptions. The chronology must be reconstructed from registration details, preserved tax forms, bank documents, contracts, primary documents and official acts. Tax forms are prepared in Kazakh or Russian and submitted on paper or in the form of an electronic document (Article 112 of the Tax Code of the Republic of Kazakhstan).
Tax forms include a tax application and tax reporting. In cases stipulated by law, the taxpayer or tax agent also submits a notification prescribed by the legislation on permits and notifications (Article 112 of the Tax Code of the Republic of Kazakhstan). Therefore, the number “2007” in old correspondence must be matched to a specific type of document rather than treated as the name of a procedure.
When Liquidation Is Considered Complete
Article 112 of the Tax Code of the Republic of Kazakhstan does not establish when the liquidation of a partnership or bankrupt entity is complete. It governs tax forms: it defines their types, language and submission methods, as well as their retention period (Article 112 of the Tax Code of the Republic of Kazakhstan). It is therefore incorrect to cite Article 112 of the Tax Code of the Republic of Kazakhstan as a provision governing the completion of liquidation.
For tax work, Article 112 of the Tax Code of the Republic of Kazakhstan is important because the taxpayer or tax agent prepares and submits tax forms to the tax authority for the purpose of fulfilling tax obligations. These include a tax application and tax reporting. These provisions also apply when preparing documents prescribed by the Tax Code in connection with the cessation of activities.
Tax forms are retained for the duration of the limitation period. Upon reorganisation of a taxpayer, tax agent or operator that is a legal entity, responsibility for retaining the forms of the reorganised entity is assigned to its legal successor (Article 112 of the Tax Code of the Republic of Kazakhstan).
To determine the tax stage of liquidation, the rules of Article 74 of the Tax Code of the Republic of Kazakhstan must be followed: establish the date on which the application was submitted to the registering authority, the liquidation reporting period, whether regular reporting with a later standard deadline exists, the date on which the liquidation reporting was submitted and the deadline for paying the amounts reported therein.
The existence of a decision dated 2007 does not in itself confirm that the tax obligations have been fulfilled in 2026. A practical conclusion can be reached after comparing the decision with registration details, tax applications, reporting and payment documents. If “2007” refers only to the year when operations ceased, that fact does not replace the prescribed documents and actions.
Thus, the accountant must distinguish between three dates: the date on which operations effectively ceased, the date on which the decision was made and the date on which the application to cease activities was submitted to the registering authority. For a taxpayer to be recognised as being at the stage of liquidation or cessation of activities, the Tax Code of the Republic of Kazakhstan links this status to the date on which such an application is submitted (Article 74 of the Tax Code of the Republic of Kazakhstan).
Frequently Asked Questions
Is there a separate “liquidation 2007” procedure? — Articles 74 and 112 of the Tax Code of the Republic of Kazakhstan contain no such concept. The number 2007 must be matched to a date, document number, tax form or another designation.
Can an LLP be considered closed if it has not operated since 2007? — The mere absence of operations does not show which registration and tax actions were completed. The current registration details must be compared with the decision, application to cease activities, tax forms and payment documents.
For what period is liquidation tax reporting prepared? — From the beginning of the tax period in which the obligation to submit such reporting arose through the date of its submission to the tax authority (Article 74 of the Tax Code of the Republic of Kazakhstan).
When must the amounts under the liquidation reporting be paid? — Taxes, budget payments and social payments reported in the liquidation reporting and the corresponding regular reporting must be paid no later than ten calendar days from the date on which the liquidation tax reporting is submitted (Article 74 of the Tax Code of the Republic of Kazakhstan).
What should be done with regular reporting whose deadline falls later? — If this concerns reporting for the tax period preceding the period in which the obligation to submit the corresponding regular reporting arose, it must be filed no later than the date on which the liquidation tax reporting is submitted, subject to the conditions established by paragraph 2 of Article 74 of the Tax Code of the Republic of Kazakhstan.
Does the cash register need to be deregistered? — Upon cessation of activities involving cash settlements, a tax application to deregister the cash register, if one is present, must be submitted to the tax authority at the entity’s location (Article 74 of the Tax Code of the Republic of Kazakhstan).
What does Article 112 of the Tax Code of the Republic of Kazakhstan regulate? — It regulates tax forms: these include a tax application and tax reporting; the article also establishes the language, submission methods and retention rule for forms (Article 112 of the Tax Code of the Republic of Kazakhstan).
From what point is a taxpayer at the stage of liquidation? — From the date on which the application to cease activities is submitted to the relevant registering authority, the tax authority recognises the person as a taxpayer at the stage of liquidation or cessation of activities (Article 74 of the Tax Code of the Republic of Kazakhstan).
Sources
- Article 74 of the Tax Code of the Republic of Kazakhstan — general provisions on the fulfilment of tax obligations upon liquidation, reorganisation and cessation of activities.
- Article 112 of the Tax Code of the Republic of Kazakhstan — tax forms.