The regional Communications service held a briefing on key changes in tax legislation. The event was attended by Yersin Kharifollin, Head of the Indirect Taxes Administration Department, Elena Dovbnyak, Head of the Special Tax Regimes Administration Department of the Non-production Payments Department, as well as representatives of the media.
During the briefing, Yersin Kharifollin said that the approach to value added tax (VAT) has been significantly updated in the new Tax Code. A new base VAT rate of 16% has been set. Preferential and VAT-exempt categories are also provided. A reduced rate is being introduced for medicines and medical services – 5% from 2026 and 10% from 2027. Services within the framework of the guaranteed volume of free medical care (GOBMP) and compulsory social health insurance (OSMI), treatment of orphan (rare) and socially significant diseases according to the list determined by the Government, services for publishing printed books and archaeological work are completely exempt from VAT. A reduced VAT rate of 10% has been set for the sale of periodicals. In addition, the threshold for mandatory VAT registration has been lowered to 10,000 MCI.
Elena Dovbnyak drew the taxpayers' attention to the need to choose the tax regime in a timely manner. There are less than two weeks left until the deadline for submitting the notification. Taxpayers who comply with the conditions for applying the Tax Code on the basis of a simplified declaration must submit a notification no later than February 28, 2026. Taxpayers who have not submitted a notification of the transition to a simplified declaration or to a generally established procedure will be automatically transferred to a generally established taxation procedure (ESD) from March 1, 2026. At the same time, the start date of ESD will be January 1, 2026.
At the end of the briefing, the speakers provided detailed explanations to the questions of the media representatives.

Department of Explanatory Work and contact center
State Duma of the Pavlodar region

Source : https://www.gov.kz/memleket/entities/kgd-pavlodar/press/news/details/1165094?lang=kk