Starting January 1, 2026, a new Tax Code comes into effect, providing for three types of Special Tax Regimes (STR):

    For the self-employed;

    Based on a simplified declaration;

    For peasant or farm enterprises.

Accordingly, the previous Special Tax Regimes based on simplified declaration, fixed deduction, and retail tax are abolished effective January 1, 2026.

If taxpayers who applied the simplified declaration, fixed deduction, or retail tax regimes in 2025 decide to terminate their activities (liquidation/closure) in January or February 2026, they must account for the fact that these regimes no longer exist as of January 1, 2026. Consequently, the corresponding Tax Reporting Forms (TRF) for these abolished regimes will be unavailable.

In this regard, taxpayers deciding to terminate activities between January 1 and February 28, 2026, should perform the following actions:

1. Submit Tax Reporting

File a tax declaration marked as "Regular" for the 4th quarter of 2025 or the 2nd half of 2025 (depending on the specific regime used).

2. Submit a Notification of the Applied Tax Regime

Fill out the notification, specifically marking Section 2 as follows:

    Regarding the transition: * "A. to the STR based on simplified declaration" OR "C. to the general tax regime";

    Regarding the reason: * "A. Voluntary decision."

The start date for the chosen regime will be considered January 1, 2026.

3. Complete the Activity Termination Procedure

    Submit a tax application for the termination of activities;

    Submit liquidation tax reporting:

        Form 910.00 for the 1st half of 2026 (for those under the Simplified Declaration STR);

        Reporting for the 1st quarter of 2026 (or for the full year 2026) if applying the general tax regime;

    If necessary, provide other relevant documents required for the termination of activities.

    Please Note: > If a notification of the applied tax regime is not submitted on time, the tax application for termination of activities will not be accepted. In this case, the system will display the following message:

    "To terminate activities, you must submit a notification of the applied tax regime by marking Section 2: 'A. to STR based on simplified declaration' or 'C. to the general tax regime' for the reason 'A. voluntary decision.' After this, you will be entitled to proceed with the termination of activities."

Source : https://www.gov.kz/memleket/entities/kgd-zhetysu/press/news/details/1137161?lang=kk