From January 1, 2026, the Tax Code comes into force, which provides for three special tax regimes (SNR):

1. for the self-employed;
2. on the basis of a simplified declaration;
3. for peasant or farm farms (peasant farm).

Accordingly, special tax regimes (SAR) based on a simplified declaration, using a fixed deduction, retail tax from January 1, 2026 were abolished.

If taxpayers who applied special tax regimes on the basis of a simplified declaration in 2025, using a fixed deduction or retail tax, in January-February 2026 decide to terminate their activities (liquidation/closure), it should be borne in mind that from January 1, 2026 these regimes are abolished. Accordingly, tax reporting forms (TNF) on them will not be available.

In this regard, taxpayers who decided to cease operations from January 1 to February 28, 2026 should take the following actions:

1. submit tax statements

Submit a declaration with a mark of the type "Regular" for the 4th quarter of 2025, or for the 2nd half of 2025 (depending on the regime);

2. submit a notice of the applicable tax regime with a mark in the 2nd section:

- about the transition

"A on the SAR on the basis of a simplified declaration" or "C on the generally established procedure";

- due to

"And voluntary decision-making."

The start date of the selected regime will be January 1, 2026;

3. carry out the termination procedure, namely:

- submit a tax application for termination of activities;

- submit the liquidation tax statements for the 1st half of 2026 for the SAR of CA (form 910.00) or for the 1st quarter of 2026 (for 2026), if the generally established procedure is applied;

- if necessary - provide other relevant documents for termination of activities;

Please note that in the absence of a timely notice of the applicable tax regime, a tax application for termination of activities will not be accepted. In this case, the system will display the message:

"To terminate your activity, you need to submit a notice of the applicable tax regime with a mark in the 2nd section "A. on the SAR based on a simplified declaration" or "C. on the generally established procedure" due to "A. voluntary decision." After that, you have the right to terminate your activities."

Source : https://www.gov.kz/memleket/entities/kgd-akmola/press/news/details/1131189?lang=kk