The document was registered with the Ministry of Justice of the Republic of Kazakhstan on February 13, 2026 (No. 37975).
This measure was adopted to reduce the financial burden on entrepreneurs and to enable them to settle their debts without additional sanctions.

If an entrepreneur fully repays the amount of tax arrears (principal tax debt) outstanding as of January 1, 2026, during the period from January 1 to March 31, 2026, then:

- All accrued penalties (including those accrued up to the date of full repayment) will be written off;

- Fines imposed on the taxes and other mandatory budget payments for which the debt has been repaid will be written off;

- Fines for turnover carried out before January 1, 2026, during the period of failure to register for VAT may also be written off (provided that no enforced collection measures were applied as of January 1, 2026).

To take advantage of this opportunity, the principal amount of the debt must be paid in full by March 31, 2026.
After that, the write-off will be carried out based on the review of personal accounts by special commissions under the state revenue authorities.

The adopted Rules allow entrepreneurs to close old debts without additional financial losses, reduce their debt burden, and continue operating without the risk of further penalties being accrued.
This is an opportunity for businesses to regularize their outstanding liabilities and continue their activities without accumulated fines and penalties.

Full text of the regulatory legal act is available at: https://zan.gov.kz/client/#!/doc/222079/rus

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1163865?lang=kk