The Department of State Revenue for the Mangystau region recalls that on January 1, 2026, a new Tax Code came into force, which provides for three special tax regimes: for the self-employed, based on a simplified declaration, and for peasant (farm) farms.

Regarding the transition to a simplified declaration

Taxpayers planning to apply the tax assessment on the basis of a simplified declaration must submit a notification on the applicable tax regime by March 1, 2026.

If such notification is not submitted before March 1, 2026, they will automatically be transferred to the generally established taxation procedure with a start date of January 1, 2026.

The notification can be submitted via:

- The taxpayer's office (see the section "Submit documents" - "Notification of the applicable tax regime");

- special mobile application "e-Salyq Business" ("service" - "change of IP tax regime");

- UGD at the location on paper.

- bank applications.

For reference: Today, such a service is implemented in the Kaspi Bank application in the "Public Services" section – "Changing the banking details and tax regime of individual entrepreneurs".

To the attention of taxpayers who mistakenly submitted a notification about the applicable tax regime at the end of 2025 with the reason for submitting the "transition"!

Starting from 12.01.2026, the system has the option to re-submit a Notification on the applicable tax regime with the reason for submitting the "transition".

In this regard, taxpayers who mistakenly submitted a notification on the applicable tax regime at the end of 2025 will need to resubmit a new notification.

Regarding the transition to a self-employed regime

On March 1, 2026, the tax authorities will automatically de-register taxpayers as sole proprietors who applied patent-based tax accounting or tax accounting using a special mobile application in 2025.

The date of de-registration will be January 1, 2026, while retaining the right to apply for de-registration yourself.

Note: de-registration will not be carried out in cases where the taxpayer has submitted a notification of the applicable regime with the choice of another regime.

At the same time, the date of the first receipt formation in the e-Salyq Business mobile application is recognized as the start date of the application of the self-employed.

Regarding the transition to the farm regime

The transition to this mode is carried out automatically by the tax authorities until March 1, 2026 and does not require notification.

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/1147669?lang=kk