Taxpayers planning to apply the Special Tax Regime (STR) based on a simplified declaration must submit a notification regarding the applicable tax regime by March 1, 2026.

If such a notification is not submitted by March 1, 2026, they will automatically be transferred to the generally established taxation procedure, effective retroactively from January 1, 2026.

The notification can be submitted via:

• The Taxpayer's Cabinet (IS ISNA under the section "Submit documents" – "Notification of applicable tax regime");
• The "E-Salyq Business" special mobile application ("Service" – "Change of IE tax regime");
• The State Revenue Administration (at the location) on paper;
• Banking applications.

Reference: Currently, this service is available in the Kaspi Bank application under the section "Government Services" – "Change of details and tax regime of an IE".

Attention to taxpayers who erroneously submitted a notification of the applicable tax regime at the end of 2025 indicating "transition" as the reason!

Since January 12, 2026, the system allows for the re-submission of the Notification of applicable tax regime with the reason "transition". Therefore, taxpayers who erroneously submitted a notification at the end of 2025 must submit a new notification again.

Source : https://www.gov.kz/memleket/entities/kgd-zhetysu/press/news/details/1143412?lang=kk