2026 — a “Clean Slate” The government is easing tax administration for micro and small businesses during the transition to the new Tax Code.
Starting 1 January 2026, tax relief measures will be introduced for tax obligations relating to periods before 1 January 2026.

What is changing:
1️. Fewer audits for past years

• desk (cameral) audits (automatic reviews of tax reports) will not be conducted;

• tax audits for these periods will not be initiated.

Exceptions:
These measures do not apply to:

• tax reports submitted after 17 December 2025 (including reports for Q4 and the second half of 2025);

• obligations involving non-residents;

• cases involving criminal proceedings or requests from the prosecutor’s office;

• audits initiated based on complaints filed by the entrepreneurs themselves.

2️. Court actions will be discontinued

• no lawsuits will be filed to invalidate transactions concluded before 2026;

• no lawsuits will be filed to invalidate the registration or re-registration of businesses carried out before 2026.

3️. Simplified liquidation
Termination of business activities under a simplified procedure for tax periods before 1 January 2026 will be carried out without desk tax control.

4️. Write-off of penalties and fines
If a micro or small business fully repays the principal 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 this debt;

• tax fines outstanding as of 1 January 2026;

• penalties and fines on taxes and payments for which payment deadlines had previously been extended (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 tax amount must be paid in full.

5️. Administrative liability
Micro and small businesses will not be held administratively liable:

• for failure to register for VAT based on turnover generated before 1 January 2026;

• for failure to submit tax reports for periods before 1 January 2026.

More details:
https://www.gov.kz/memleket/entities/kgd/press/news/details/1134101?lang=ru

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1134255?lang=kk