On December 17, 2025, the Government of the Republic of Kazakhstan adopted a decision aimed at ensuring macroeconomic stability and mitigating the negative consequences of economic reforms.

Thus, starting from January 1, 2026, tax audits concerning tax liabilities for tax periods prior to January 1, 2026, have been discontinued with respect to micro and small business entities, except for scheduled tax audits, counter (cross) tax audits, as well as audits initiated:

-    on the grounds provided for by criminal procedure legislation;

-    at the request and pursuant to acts of prosecutorial supervision, by prosecution authorities upon the instruction of the President of the Republic of Kazakhstan and the Prosecutor General of the Republic of Kazakhstan or in coordination with them;

-    for the purpose of determining settlements between a taxpayer and its debtors;

-    for the execution of an order to suspend cash expenditure transactions;

-    in respect of subsoil users;

-    in cases of submission of an application and/or request provided for by tax legislation requiring a tax audit;

-    on issues set out in a taxpayer’s complaint against a notice of tax audit results;

-    in cases of submission of additional tax reporting and withdrawal of tax reporting for tax periods prior to January 1, 2026, after December 17, 2025;

-    on issues related to confirmation of violations identified as a result of desk (cameral) control.

Source : https://www.gov.kz/memleket/entities/kgd-zhetysu/press/news/details/1167098?lang=kk