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

According to the decision of December 17, 2025, it is planned to approve:

- Rules for the liquidation and termination of micro and small business entities;

- Rules for writing off penalties and fines subject to payment of tax arrears incurred as of January 1, 2026 and settled before April 1, 2026, as well as penalties for late registration for value-added tax.

These draft Rules were published on the Open NPAs portal for public discussion on January 12, 2026. The planned effective date is February 2026.

Additional organizational and operational measures 1. Desk control Desk control will not be carried out with respect to tax reports submitted before December 17, 2025, for tax obligations for tax periods up to 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; - withdrawal of tax reports after December 17, 2025; - submission by the taxpayer of applications and (or) requirements provided for by tax legislation requiring desk control; - in relation to the service recipient's suppliers within the framework of the state service for VAT refund from the budget.

The limit is set for the date of December 17, 2025 in order to minimize the risks of submitting a simplified declaration for the 2nd half of 2025 and other declarations for the 4th quarter of 2025 without reflecting tax obligations.

2. 2. Tax audits Tax audits for tax periods prior to January 1, 2026 will not be conducted, except for: - inspections scheduled before January 1, 2026; - counter tax audits; - checks assigned to: - within the framework of the criminal procedure legislation; - according to the acts and requirements of the Prosecutor's office; - to determine mutual settlements with debtors; - for the execution of orders on the suspension of spending operations at the cash register; - in relation to subsurface users; - according to the statements and demands of taxpayers; - complaints about the results of tax audits; - when submitting or withdrawing tax reports after December 17, 2025; - to confirm violations detected by desk control.
3.  Lawsuits Filing of lawsuits is stopped: - on the invalidation of transactions concluded before January 1, 2026 between micro and small businesses; - on the invalidation of registration (re-registration) carried out before January 1, 2026. The exception is lawsuits initiated on the basis of materials from law enforcement agencies.
4.  Administrative responsibility Starting from January 1, 2026, the initiation of cases of administrative offenses against micro and small businesses will cease.: - for late registration for VAT; - for the turnover made during the period of non-registration for VAT; - for failure to submit tax reports on obligations for the periods up to January 1, 2026.The implementation of the "Clean Slate" approach is aimed at: - reduction of administrative and fiscal burden; - support for micro and small businesses; - creating conditions for entrepreneurs to adapt to the ongoing tax and institutional reforms.

Source : https://www.gov.kz/memleket/entities/kgd-pavlodar/press/news/details/1156557?lang=kk