Reducing the tax burden for micro and small businesses 2026 - from a "clean slate", the Government is easing tax administration for micro and small businesses during the transition to the new Tax Code. From January 1, 2026, tax relief will be introduced for the periods up to January 1, 2026.  What is changing:  Fewer inspections in previous years • there will be no desk inspections (automatic reporting checks); • no tax audits will be scheduled for these periods.  Exceptions: The measures do not apply to: • reports submitted after December 17, 2025 (including reports for the 4th quarter and the second half of 2025); • obligations with non-residents; • cases of criminal cases and demands from the prosecutor's office; • checks on complaints from entrepreneurs themselves.  Appeals to the court are stopped • claims for invalidation of transactions concluded before 2026 are not filed; • claims for invalidation of registration or re-registration of a business conducted before 2026 are not filed.  Simplified liquidation and termination of activities in a simplified manner for tax periods until January 1, 2026 will be carried out without desk control.  Write-off of penalties and fines. If a micro or small business entity fully repays the amount of the principal debt as of January 1, 2026 in the period from January 1 to March 31, 2026, then it will be written off: - all penalties accrued on this debt; - tax penalties as of January 1, 2026; - penalties and tax penalties and payments for which payment deadlines were previously changed (including as part of rehabilitation and bankruptcy procedures), subject to full fulfillment of obligations by April 1, 2026. It is important to know that the write—off applies only to penalties and fines - the main amount of tax must be paid in full.  Administrative responsibility Micro and small businesses will not be held administratively liable: • for violating the mandatory VAT statement on turnover before January 1, 2026; • for failure to submit tax reports for periods before January 1, 2026.

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1135026?lang=kk