How to close LLP in Kazakhstan?

Sergey Boyarchuk, managing partner of the Perspective consulting agency, helps us to understand the process of closing a LLP Sergey Boyarchuk, managing partner of the Perspective consulting agency, helps us to understand the process of closing a LLP.

Stage 1

The very first step is the adoption by the authorized body (the meeting of founders, the only participant, another body specified in the Charter of the LLP) of the relevant decision and the signing by all authorized persons of the document according to which the body decided to liquidate the LLP. Usually this document is called “Decision on liquidation of a legal entity” or “Minutes of the meeting of founders on liquidation of a legal entity.”

Then you need to submit an announcement about the elimination of LLP in the legal newspaper. The Almaty office of the legal newspaper is located at ul. Dosmukhamedov 68B. The publication costs about 5,000 tenge. Be sure to ask about the release date of the newspaper, and on the appointed day take away a free copy.

Within three days of signing the liquidation document of the LLP, notify such state bodies as the Department of Justice, the Employment Center and the Department of State Revenues of the closure of the LLP. In each of these bodies, get a sample of the required notice.
The first stage ends here. You will have to wait 2 calendar months from the date of the publication of the publication in the legal newspaper, after which you need to proceed to the next stage.

Stage 2

Write a statement about the conduct of cameral control in the DGD in the area of ​​registration of LLP. Take with you all the statutory documents and the stamp of LLP. By law, office control is carried out no more than 45 calendar days from the date of application.

After you have received the conclusion of the cameral control, provide a liquidation balance sheet within three days. If the detention reveals violations or fines, then immediately pay for everything.

LIQUIDATION BALANCE - a balance sheet describing the property status of a liquidated enterprise at the date from which it ceases to exist as a legal entity.


The next step is the destruction of the seal. This requires an act of its destruction, which is done in a law firm or a company that manufactures seals and stamps. This service costs about three thousand tenge. After that, take a certificate of the debts on customs and other payments in the DGD.

Stage 3

Collect all documents in a single folder, pay the state fee in the amount of 2 MCI and hand it over to the PSC according to the registration area of ​​the LLP. You can also apply for liquidation through the e-government portal.

To do this, log in to the portal egov.kz using a digital signature issued in the name of the first head of the organization. Next, click on the “Business” tab, then select the “Registration and liquidation of a business” tab and from the list of services choose “State registration of the termination of a legal entity’s activity, deregister a branch and representative office registration”, then click “Order online service”.

The portal will offer you to fill in an electronic application. Fill out an electronic application in accordance with the instructions of the portal, attach scans of all documents that you have collected and sign the application with an electronic digital signature of the first manager. After 7 working days, your legal entity will be liquidated.

After 7 working days, your legal entity will be liquidated

Usually, the entire liquidation process takes from four months to six months, since the collection of all necessary documents requires a lot of time.

Documents required for closing a LLP:

Charter LLP, Memorandum of Association, Internal decisions (protocols) on the appointment of the first leader, a copy of the first leader’s ID card, a newspaper with a publication on the liquidation of the LLP, notifications for government agencies, a payment order for the liquidation of 2 MCI, an EDS on the first head of the legal entity being liquidated.

When liquidating a LLP, some problems may arise. Basically they float when conducting cameral control. The most common of these are tax or customs debt, recognition of the counterparty as a false entrepreneur and, as a result, VAT refunds and VAT debts, as well, tax reports are often incorrectly submitted. There are two options for solving all problems. This is the signing of a protocol and the payment of fines and penalties, or a court with one or another state body.

Prices for the services of closing LLP

If you do not decide to do it yourself, then the prices for this service in Almaty city vary from 70,000 tenge to infinity (depending on the complexity of the process). For example, if a company did not actually function, reports were submitted, then the cost would be minimal, if the company worked and stood on VAT or had any licenses, then the cost of such a service would be 2 times higher than the minimum, and if the company has problems, then the cost of such a project will be determined individually.

About, how to open a LLP in Kazakhstan we wrote earlier.