To support the economy and entrepreneurship, the Government of the Republic of Kazakhstan has decided to adjust tax administration for micro and small business entities.

According to the decision dated December 17, 2025, the following regulations are set to be approved:

Rules for the liquidation and termination of activities for micro and small business entities.

    Rules for the waiver (write-off) of penalties and fines, provided that tax arrears accrued as of January 1, 2026, are settled by April 1, 2026. This also includes fines for late registration for Value Added Tax (VAT).

The draft Rules were published on the "Open NPA" (Legal Acts) portal on January 12, 2026, for public discussion. the measures are expected to take effect in early February 2026.

Additional Organizational and Operational Measures

Desk Audits (Cameral Control)

Desk audits will not be conducted for tax reports submitted before December 17, 2025, regarding tax obligations for periods prior to January 1, 2026, except in the following cases:

    Taxation of non-resident income;

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

    Withdrawal of tax reports after December 17, 2025;

    Submission of applications or claims by the taxpayer that require a desk audit under tax legislation;

    Audits regarding suppliers of a service recipient within the framework of the state VAT refund service.

    Note: The cutoff date of December 17, 2025, was established to minimize the risk of taxpayers submitting "simplified declarations" for the second half of 2025 (or other Q4 2025 declarations) without reflecting actual tax obligations.

Tax Audits

Tax audits for tax periods prior to January 1, 2026, will not be conducted, with the exception of:

   Audits scheduled before January 1, 2026;

    Counter-tax audits;

    Audits initiated:

        Within the framework of criminal procedural legislation;

        Based on acts and requirements of the Prosecutor’s Office;

        To determine settlements with debtors;

        To monitor the execution of orders to suspend cash expenditure operations;

        In relation to subsoil users;

        Based on taxpayer applications and claims;

        Regarding appeals against previous tax audit results;

        Upon submission or withdrawal of tax reports after December 17, 2025;

        To confirm violations identified during desk audits.

Legal Actions

The filing of the following lawsuits will be discontinued:

    Claims to invalidate transactions concluded before January 1, 2026, between micro and small business entities;

    Claims to invalidate registrations (or re-registrations) carried out before January 1, 2026.

    Exception: Lawsuits initiated based on materials provided by law enforcement agencies.

Administrative Liability

Starting January 1, 2026, the initiation of administrative offense cases against micro and small businesses will cease regarding:

    Late VAT registration;

    Turnover generated during the period of non-registration for VAT;

    Failure to submit tax reports for obligations relating to periods prior to January 1, 2026.

Objectives of the Measures

The implementation of the "Clean Slate" approach is aimed at:

    Reducing administrative and fiscal burdens;

    Supporting micro and small businesses;

    Creating conditions for entrepreneurs to adapt to ongoing tax and institutional reforms.

Furthermore, following an instruction from Prime Minister Olzhas Bektenov given during a meeting on fiscal policy and digitalization, the Ministry of Finance is exploring additional measures to waive the accrual of penalties and fines for micro and small businesses throughout the duration of 2026 to ensure a smooth transition to the new Tax Code.

Source : https://www.gov.kz/memleket/entities/kgd-zhetysu/press/news/details/1152603?lang=kk