In connection with the entry into force of the new Tax Code and taking into account the changes in special tax regimes, taxpayers currently applying the special tax regime based on simplified declaration, retail tax, as well as the regime using a fixed deduction, should submit a notification on the applied tax regime.

In order to apply the special tax regime based on the simplified declaration, taxpayers must, between January 1 and March 1, 2026 (transitional period), submit a notification on the transition to this regime in accordance with the provisions of Article 840 of the new Tax Code.

Taxpayers who submit such notification will be recognized as applying the simplified declaration regime as of January 1, 2026.

Under the new Tax Code, the filing of such notice will be available as of January 1, 2026.

Automatic filing of the notification is realized:

1) in the Taxpayer's Cabinet of the information system “Integrated Tax Administration System” in the section “Submit Documents” will be available “Notification on the applicable taxation regime”, which taxpayers will be able to send by signing with their EDS and through the mobile application “E-Salyq Business”;

2) in banking applications of major banks.

And the possibility of submitting such notification in hard copy to the State Revenue Department at the location of the taxpayer's office is also presented.

In order to inform taxpayers, the State Revenue Committee will send a push-notification to the new Cabinet of taxpayers on the need to submit the said notification for the transition to a special tax regime based on a simplified declaration with a step-by-step algorithm of actions.

In connection with the above, the taxpayers applying special tax regimes in the current year, need to decide on the choice of a suitable tax regime for further implementation of activities.

The State Revenue Committee provides comprehensive assistance in explaining the transitional situation, including through call centers of the State Revenue Committee.

We recommend taxpayers to decide on the optimal taxation regime and timely submit notifications for transition to a special tax regime based on a simplified declaration.

This will ensure a smooth transition and avoid automatic application of the generally established taxation procedure.

Source : https://www.gov.kz/memleket/entities/kgd-zhetysu/press/news/details/1130308?lang=kk