In order to support the economy and entrepreneurship, the Government of the Republic of Kazakhstan decided to adjust tax administration in relation to micro and small businesses.

In accordance with the decision of December 17, 2025, it is envisaged to approve the following:

- rules for liquidation and termination of activities of micro and small businesses;

-Rules for writing off penalties and fines in the presence of tax arrears formed as of January 1, 2026 and repaid before April 1, 2026, as well as fines imposed for untimely registration for Value Added Tax (VAT).

The draft of these rules was published for public discussion on the open NPA portal on January 12, 2026.

The planned period of entry into force is the beginning of February 2026.

Additional organizational and operational measures

On-camera control

In-House control is not carried out in relation to tax reporting submitted before December 17, 2025, tax obligations for tax periods before January 1, 2026, except in the following cases:

- taxation of income of non-residents;

- Submission of additional tax reports for the specified periods after December 17, 2025;

- Revocation of tax reports after December 17, 2025;

- applications and (or) requirements of the taxpayer provided for by tax legislation, requiring on-site control;

— in relation to the service recipient's suppliers within the framework of the state service for VAT refund from the budget.

The deadline for December 17, 2025 was set in order to reduce the risks of submitting a simplified declaration for the second half of 2025 and other declarations for the fourth quarter of 2025 without specifying tax obligations.

Tax audits

For tax periods up to January 1, 2026, tax audits are not carried out, except in the following cases:

- Scheduled inspections until January 1, 2026;

- anti-tax audits;

- checks to be assigned in the following framework:

  * within the framework of Criminal Procedure legislation;

• on acts and requirements of the prosecutor's office;
• for determining mutual settlements with debtors;

  * to monitor the execution of orders on the suspension of cash flow operations;

  * in relation to subsurface users;

  * at the request and requirements of taxpayers;

  * on complaints about the results of tax audits;

  * When submitting or revoking tax reports after December 17, 2025;

  * to confirm violations identified as a result of on-camera control.

Judicial claims

The claim is terminated for the following reasons::

— On invalidation of transactions concluded between micro and small businesses before January 1, 2026;

- On invalidation of registration (re-registration) conducted before January 1, 2026.

The exception is the requirements initiated on the basis of materials from law enforcement agencies.

Administrative responsibility

From January 1, 2026, the initiation of cases of administrative offenses against micro and small businesses will be stopped:

— For not getting up on time for VAT registration;

- For transactions made during the period when they are not registered for VAT;

- For failure to submit tax reports regarding tax liabilities for the periods up to January 1, 2026.

Purpose of the measures

The implementation of the" clean sheet " approach is aimed at:

- reduce the administrative and fiscal burden;

- support for micro and small businesses;

- to create conditions for entrepreneurs to adapt to the ongoing tax and institutional reforms.

In addition, in accordance with the instructions of Prime Minister Olzhas Bektenov at the meeting of the state Revenue Committee on the digitalization of Information Systems and the development of fiscal policy, the Ministry of Finance is additionally working out the issue of non-accrual of penalties and fines for micro and small businesses during 2026 in order to ensure smooth adaptation of business to changes in the tax code.

Source : https://www.gov.kz/memleket/entities/kgd-sko/press/news/details/1152658?lang=kk