On 17.02.2026, the Department of Public Services of the Department of State Revenue in Kostanay region conducted explanatory work with the territorial bodies of state revenue in Kostanay region on the administration of special tax regimes and the submission of a notification on the applicable taxation regime.
Individual entrepreneurs and legal entities that applied special tax regimes before 01.01.2026 must submit a notification on the applicable tax regime by February 28, 2026.
If the notification is not provided, the transfer to the generally established tax regime is automatically carried out.

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1165853?lang=kk