Department of State Revenue in the area of Zhetisu informs about the imminent entry into force of the Resolution of the Government of the Republic of Kazakhstan dated November 14, 2025 № 970 "On approval of the list of activities for which it is prohibited to apply a special tax regime based on a simplified declaration. This legal act is enacted from January 1, 2026 in accordance with subparagraph 2) of paragraph 1 of Article 723 of the new Tax Code of the Republic of Kazakhstan.

All business entities engaged in the activities listed in this document should prepare in advance for the transition to the generally established procedure of taxation.

Below is the list of the most significant types of activities (out of 44 approved categories), which are excluded from the application of the simplified declaration from 2026:

- Production and (or) wholesale sale of excisable products. This includes distillation and mixing of alcoholic beverages, production of wine and beer, production of tobacco products (OKED: 11010, 11021, 12002 and others).

- Sale of certain types of petroleum products (gasoline, diesel fuel and fuel oil)5. Includes wholesale of crude oil (OKED: 46711) , wholesale of gasoline and diesel fuel (OKED: 46716, 46717) , as well as retail sale of motor fuel in specialized stores (OKED: 47301, 47303) 8, except for retail sale of liquefied gas.

- Subsoil use (except for activities carried out on the basis of a license for prospecting). Includes extraction of coal, crude oil and gas, metal ores (OKED: 05101, 06100, 07292 and others).

- Financial, insurance activities and intermediary activities of insurance broker and insurance agent. The list includes activities of banks (OKED: 64191), pawnshops (OKED: 64921), reinsurance (OKED: 65200) and activities of insurance agents and brokers (OKED: 66220).

- Consulting and (or) marketing services. Included are tax consulting (OKED: 69203), business and management consulting (OKED: 70221), and market research (OKED: 73200).

- Accounting or auditing activities. Financial audit (auditing) activities (OKED: 69201) and account compilation and bookkeeping activities (OKED: 69202) are included.

- Digital mining activities (OKED: 63113).

- Collection (harvesting), storage, production, processing and sale of scrap and waste of non-ferrous and ferrous metals. Includes processing of waste and scrap of ferrous (OKED: 38321) and non-ferrous metals (OKED: 38322), as well as wholesale of scrap (OKED: 46771).

- Construction of residential and non-residential buildings (OKED: 41201, 41202) and Realization of housing stock (purchase and sale of houses/apartments) (OKED: 68101).

- Leasing and operation of trade market (OKED: 68203), as well as Subletting of trade facilities related to trade markets, stationary trade facilities of categories 1 and 2, except for trade facilities of categories 4 and 5.

Entrepreneurs are advised to carefully study the full text of Resolution No. 970 of 14.11.2025 to accurately determine their tax status from 2026. https://adilet.zan.kz/rus/docs/P2500000970

Source : https://www.gov.kz/memleket/entities/kgd-zhetysu/press/news/details/1108044?lang=kk