“If today the liquidation of an IE occurs through filing a lawsuit in court, then we propose to liquidate inactive IE without a court decision, which will relieve the judicial authorities, in which there are 1,831 IEs as of 2024,” Birzhanov said in a speech at the presentation of the new Tax Code in the Majilis.
Also, when registering a VAT payer, according to Birzhanov, the manager can be authenticated via Face ID, and after registration will have to undergo training in some basic skills: the correct use of information systems for issuing electronic invoices, the basic concepts of VAT methodology, the terms for issuing electronic invoices and submitting a declaration.
These measures, he believes, will minimize the risk of registering fictitious VAT payers and, at a minimum, the taxpayer will be aware of their tax obligations.
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