In order to correctly apply tax legislation and prevent violations, starting from January 1, 2026, the state revenue authorities are drawing taxpayers' attention to the following important issues.

• Choice of tax regime

Taxpayers applying special tax regimes (SSRS) must submit timely notification of the choice of a tax regime in accordance with the procedure established by law.

• Transition from the patent and the NSR

Taxpayers who, before January 1, 2026, applied patent-based tax accounting using a special mobile application (SMP) and at the same time have registered cash registers (KKM), are explained the need to:

transition to a special tax regime based on a simplified declaration, or

removal of KKM from registration in case of carrying out activities as self-employed persons.

• Repayment of tax arrears

Taxpayers who applied the patent-based tax credit using the NSR before January 1, 2026 and have tax arrears should take measures to repay it in a timely manner.

The state revenue authorities urge taxpayers to take a responsible approach to fulfilling their tax obligations and, if necessary, seek clarification from the territorial state revenue authorities or through official information resources.

Timely compliance with the requirements of tax legislation will allow avoiding administrative measures and ensuring stable business activities.

Source : https://www.gov.kz/memleket/entities/kgd-sko/press/news/details/1140427?lang=kk