📉 Reduction of Tax Burden for Micro and Small Businesses

2026 — Starting with a "Clean Slate"

The state is easing tax administration for micro and small businesses during the transition to the new Tax Code.

Starting January 1, 2026, relief measures for tax obligations for periods before January 1, 2026, will be introduced.

🔹 What's changing:

1️⃣ Fewer audits for past years
• desk audits (automatic reporting checks) will not be conducted;
• tax audits for these periods will not be scheduled.

❗ Exceptions:
The measures do not apply to:
• reports submitted after December 17, 2025 (including reports for Q4 and H2 2025);
• obligations with non-residents;
• cases involving criminal proceedings and prosecutor's office demands;
• audits based on complaints from the entrepreneurs themselves.

2️⃣ Ceasing court appeals
• no lawsuits will be filed to invalidate transactions concluded before 2026;
• no lawsuits will be filed to invalidate business registration or re-registration conducted before 2026.

3️⃣ Simplified liquidation
Termination of activity in a simplified manner for tax periods before January 1, 2026, will be conducted without desk control.

4️⃣ Write-off of penalties and fines.
If a micro or small business entity fully repays the principal debt amount as of January 1, 2026, during the period from January 1 to March 31, 2026, the following will be written off:
- all penalties accrued on this debt;
- tax fines outstanding as of January 1, 2026;
- penalties and fines for taxes and payments for which payment deadlines were previously changed (including within rehabilitation and bankruptcy procedures), provided obligations are fully fulfilled before April 1, 2026.
It is important to know that the write-off applies only to penalties and fines — the principal tax amount must be paid in full.

5️⃣ Administrative liability
Micro and small businesses will not be held administratively liable:
• for failure to register for VAT on turnovers before January 1, 2026;
• for failure to submit tax reports for periods before January 1, 2026.

More details🔗
https://www.gov.kz/memleket/entities/kgd/press/news/details/1134101?lang=ru

Source : https://www.gov.kz/memleket/entities/kgd-zko/press/news/details/1154039?lang=kk