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

       To apply the special tax regime based on the simplified declaration, taxpayers must submit a notification of transition to this regime during the period from 1 January to 1 March 2026 (transition period) in accordance with the provisions of Article 840 of the new Tax Code. Taxpayers who submit such a notification will be recognized as applying the simplified declaration regime from 1 January 2026.

      Within the framework of the new Tax Code, submission of such notification will be available starting from 1 January 2026.

      Automatic submission of the notification will be implemented through:

1. the Taxpayer’s Cabinet in the information system “Integrated Tax Administration System”, where the option “Notification of the applied tax regime” will be available in the “Submit documents” section. Taxpayers will be able to submit it by signing with their electronic digital signature (EDS), including via the “E-Salyq Business” mobile application;
2. mobile applications of major banks.

      In addition, it will be possible to submit this notification in paper form to the State Revenue Department at the taxpayer’s place of registration.

     For the purpose of informing taxpayers, the State Revenue Committee will send a push notification to the new Taxpayer’s Cabinet regarding the need to submit the specified notification for transition to the special tax regime based on the simplified declaration, including a step-by-step action algorithm.

     In view of the above, taxpayers applying special tax regimes in the current year need to determine the most appropriate tax regime for further business activities.

      The State Revenue Committee provides comprehensive assistance in explaining the transition provisions, including through the SRC call centers.

      Taxpayers are recommended to determine the optimal tax regime in a timely manner and submit the relevant notifications for transition to the special tax regime based on the simplified declaration.

      This will ensure a smooth transition and help avoid the automatic application of the general taxation procedure.

Source : https://www.gov.kz/memleket/entities/kgd-akmola/press/news/details/1130667?lang=kk