In order to reduce the fiscal burden during the adaptation to the new Tax Code, a decision has been made to ease tax administration for micro and small businesses.

       Starting from 1 January 2026, relief measures in certain aspects of tax administration will be introduced for this category of businesses with respect to tax periods prior to 1 January 2026.

Support measures being introduced:

1. Fewer tax inspections for previous periods

For tax periods prior to 1 January 2026:

    -    desk (cameral) audits, including automated checks of tax returns, will not be conducted;

    -    tax audits will not be initiated for these periods.

It is important to note that these measures do not apply to tax returns submitted after 17 December 2025 (i.e., additional and regular returns for the fourth quarter and the second half of 2025), to obligations related to non-residents, to cases involving criminal proceedings and requirements of the prosecutor’s authorities, or to inspections initiated based on complaints filed by the entrepreneurs themselves.

2. Discontinuation of court actions

Tax authorities will cease filing lawsuits:

    -    to invalidate transactions concluded by micro and small businesses before 2026;

    -    to invalidate the registration or re-registration of businesses carried out before 2026.

3. Simplified liquidation

For taxpayers, termination of business activities under the simplified procedure for tax periods prior to 1 January 2026 will be carried out without desk (cameral) control.

4. Write-off of penalties and fines

If a micro or small business entity fully repays the principal amount of tax debt outstanding as of 1 January 2026 during the period from 1 January to 31 March 2026, the following will be written off:

    -    all penalties accrued on such debt;

    -    tax fines outstanding as of 1 January 2026;

    -    penalties and fines related to taxes and payments for which payment deadlines had previously been revised, including within rehabilitation and bankruptcy procedures, provided that all obligations are fully fulfilled by 1 April 2026.

It is important to note that the write-off applies only to penalties and fines; the principal amount of tax must be paid in full.

5. Administrative liability

Micro and small businesses will not be held administratively liable:

    -    for failure to register as a VAT payer for turnover generated before 1 January 2026;

    -    for failure to submit tax returns for tax periods prior to 1 January 2026.

As a result, entrepreneurs will be able to conduct their business activities without the risk of inspections for past periods. The reduction in administrative and financial burdens will allow micro and small businesses to focus on development rather than tax disputes, correct current processes, and begin a new period of activity “with a clean slate.”

Currently, the Rules on liquidation and termination of activities without desk (cameral) control, as well as the write-off of penalties and fines, are under development and will be published on the Open NPAs portal for public discussion.

The main objective of these measures is to support micro and small businesses during the period of adaptation to the ongoing reforms.

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Source : https://www.gov.kz/memleket/entities/kgd-akmola/press/news/details/1134318?lang=kk