• simplified
  retail tax declaration
  with a fixed deduction

   

  
  It is necessary to submit a notification on the applicable tax regime.

   

  
  🗓 Time

  To apply a special regime based on a simplified declaration, a notification must be submitted from January 1 to March 1, 2026 (transition period).

  Those who have submitted the notification will be considered applying this regime from January 1, 2026.

   

  
  How to file a notification (starting January 1, 2026):

  through the Taxpayer's Office (ISNA) → "Submit documents" → "Notification of the applicable tax regime" (with EDS);
  via the E-Salyq Business mobile application;
  through the banking applications of large banks;
  on paper, to the Office of State Revenue at the location.

   

  
  To inform the SRC, it will send a push notification to the taxpayer's new Office with step-by-step instructions.

   

  
  ⚠️ Important

  If you do not select a regime and do not file a notification during the transition period, you may be automatically transferred to a generally established tax regime.

   

  
  The SRC provides explanatory support, including through call centers.

   

  
  We recommend that you choose the optimal tax regime in advance and submit a timely notification so that the transition takes place without problems.

Source : https://www.gov.kz/memleket/entities/kgd-karaganda/press/news/details/1132630?lang=kk