Taxpayers planning to apply the special tax regime based on a simplified declaration must submit a notification on the applied tax regime within the установленный срок.

If the notification is not submitted, an automatic transition to the general tax regime will take place starting January 1, 2026.

The notification can be submitted through the Taxpayer’s Cabinet, the “e-Salyq Business” mobile application, at the state revenue authorities at your place of registration, or via second-tier banks’ applications (under the “Public Services” section).

We recommend not postponing submission until the last days.

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1168165?lang=kk