On approval of the list of activities for which the application of a special tax regime based on a simplified declaration is prohibited. Effective from 01.01.2026 in accordance with paragraph 2 of this resolution. In accordance with subparagraph 2) Paragraph 1 of Article 723 of the Tax Code of the Republic of Kazakhstan, the Government of the Republic of Kazakhstan DECIDES: 1. To approve the attached list of activities for which the application of a special tax regime based on a simplified declaration is prohibited. 2. This resolution will enter into force on January 1, 2026 and is subject to official publication.

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1121602?lang=kk