On January 1, 2026, the Tax Code entered into force, which provides for the following special tax regimes:

1. Self-employment insurance for the self-employed;

2. SNR based on a simplified declaration;

3. Agricultural land for peasant or farm enterprises (farms).

In this regard, special tax regimes have been abolished since January 1, 2026.: - based on a simplified declaration (in the previous version); - using a fixed deduction; - retail tax. In the event that taxpayers who applied the specified special tax regimes in 2025 decide to terminate their activities (liquidation) in the period from January to February 2026./It should be taken into account that since January 1, 2026, these regimes have not been applied, and the relevant tax reporting forms (TNFs) are not available. In this regard, taxpayers who have decided to terminate their activities between January 1 and February 28, 2026, must perform the following actions.

1. 1. Submit tax reports Submit a "Regular" tax return - for the 4th quarter of 2025, or - for the 2nd half of 2025 (depending on the previously applied special tax regime). 2. Submission of a notification on the applicable tax regime Submit a notification on the applicable taxation regime with a note in the 2nd section: - on the transition: "A to the Tax Code on the basis of a simplified declaration" or "C to the generally established procedure". - for the reason: "A voluntary decision-making." The start date of the selected mode will be January 1, 2026. 3. Implementation of the termination procedure After submitting the notification, you must: - submit a tax application for termination of business; - submit liquidation tax reports: - for the first half of 2026 – when applying the SNR on the basis of a simplified declaration (UD) (form 910.00) or - for the 1st quarter of 2026 (or for 2026) – when applying the generally established procedure; - if necessary, submit other documents required by law for termination of activities.

Important In the absence of a timely notification of the applicable taxation regime, a tax application for termination of business will not be accepted. In this case, the system will generate the following message: "To terminate your business, you need to submit a notice of the applicable tax regime with a note in the 2nd section." on the basis of a simplified declaration ” or “With. according to the generally established procedure ” for the reason “ of A. voluntary decision-making.” After that, you have the right to terminate your activities."

Source : https://www.gov.kz/memleket/entities/kgd-pavlodar/press/news/details/1137589?lang=kk