Company liquidation in Kazakhstan: closing an LLP
An LLP doesn't close by itself when you stop using it. Returns stay due, and after 12 months without them the company goes on the inactive taxpayer list, which can stop its founder from registering a new company. We run a voluntary liquidation step by step: decision, creditor notice, liquidation tax returns, the tax check, bank accounts and removal from the register.
In short
- Creditors get at least two months from the publication of the liquidation notice to file their claims.
- Liquidation tax returns are due within 3 business days of approving the interim liquidation balance, and the tax shown in them is paid within 10 calendar days.
- A tax audit starts within 10 business days of the application. An LLP that meets the conditions gets a desk review instead of a full audit; closing with no tax check at all is open only to sole proprietors.
- The company can be removed from the register only when it owes no taxes or social payments.
Why an abandoned LLP is not a closed one
without filing returns puts a company on the inactive taxpayer list; its founder or director can then be refused a new company registrationTax Code 2026, Art. 108 · Law No. 2198, Art. 11
if the company is not found at its address, the tax office draws up an inspection report and publishes it the next dayTax Code 2026, Art. 181
What we do
- Liquidation planWe check returns, VAT status, staff, debts and bank accounts, and tell you which tax check route applies before anything is signed.
- Decision and commissionParticipants' decision and appointment of the liquidation commission, in Russian and English. For a foreign participant: signing abroad with an apostille and a notarised translation.
- NoticesNotifying the registrar and the tax office, publishing the creditor notice, and written notices to known creditors and staff.
- Liquidation tax returnsReturns for every tax from the start of the year to the filing date, plus VAT deregistration and removal of the cash register.
- Tax audit or desk reviewWe support the tax office's check, answer its requests and deal with any additional assessments.
- Bank accounts and final balanceClosing bank accounts, the final liquidation balance and the application to remove the company from the register.
How liquidation goes
- ReviewReturns, debts, VAT, staff and bank accounts. We name the risks before the decision is signed.
- Decision and noticesParticipants decide and appoint the commission. The registrar and the tax office are notified within 3 business days.
- Creditor periodThe notice is published, and creditors have at least two months to file claims. Staff are notified at least a month before dismissal.
- Interim balance and tax returnsInterim liquidation balance, then the liquidation tax returns and the audit application within 3 business days.
- Tax checkA full tax audit or, if the LLP meets the conditions, a desk review. An audit starts within 10 business days.
- Removal from the registerOnce taxes are paid and accounts are closed, the final balance is filed and the company is removed from the register.
How much it costs
What changes the price
- whether all returns are filed and taxes paid
- VAT status, staff and assets
- audit, desk review or simplified procedure
- where the participants and the director are
We name our fee after reviewing the company's history and fix it in the contract. We don't promise a closing date: it depends on the tax office's check.
Common questions
How do I close an LLP in Kazakhstan?
The participants decide on liquidation and appoint a liquidation commission, and a public notice gives creditors at least two months. Then the liquidation tax returns go to the tax office, which checks them, and once nothing is owed the company is removed from the register.
How long does LLP liquidation take?
At least two months for creditors, plus the tax check. An audit starts within 10 business days of the application, but its length depends on the company, so after reviewing the books we give you a plan rather than a fixed date.
Is there a simplified liquidation for small companies?
Not for an LLP. In 2026 the simplified procedure without a tax check applies only to sole proprietors. An LLP with no tax or social payment debts that is not a VAT payer, or had no activity after VAT registration, can close through a desk review instead of a full audit. We check the conditions first.
Can a foreign participant close an LLP without coming to Kazakhstan?
Usually, yes. The participant's decision can be signed abroad, apostilled and translated by a notary in Kazakhstan, and a commission member here can act under a power of attorney. Filing on egov needs the e-signature of the company's head, so we agree who signs before starting.
What happens to the money left in the company?
After creditors and taxes, the rest goes to the participants. The part above the paid-in charter capital is treated as dividends, so tax is withheld for a foreign participant at the Tax Code or treaty rate.
Can an LLP with debts be closed voluntarily?
Only if it can pay them. The company is removed from the register only with no tax or social payment debts; if its assets don't cover creditors, the route is bankruptcy, which is a different procedure.
What if I simply stop using the company?
Returns stay due. After 12 months without them the company goes on the inactive taxpayer list, and its founder or director can be refused registration of a new company. Liquidation is the way to end those duties.
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