The Ministry of Finance of the Republic of Kazakhstan has amended Order No. 654 "On certain issues of fulfilling tax obligations in the event of Liquidation, Reorganization and Termination of Activities by Taxpayers (tax Agents)."
The document was registered with the Ministry of Justice of the Republic of Kazakhstan dated February 20, 2026 under No. 38022.
The adopted amendments are aimed at eliminating business procedures and reducing the administrative burden, primarily for micro and small businesses.
In these Rules:
- A simplified procedure for termination of activities has been established for a certain category of taxpayers.
- For micro and small businesses that meet the conditions of desk control, it is possible to complete their activities without desk control.
- If a taxpayer submits an application for termination of activity, desk control is not carried out on tax reports submitted before December 17, 2025, regarding tax obligations for tax periods up to January 1, 2026.
The procedure for paying off tax debts during liquidation has also been clarified. In case of insufficient property, the remaining debt is repaid by the founders (participants) in cases established by the laws of the Republic of Kazakhstan, without reference to a specific provision of the Tax Code.
The measures taken are aimed at supporting businesses and increasing the transparency of tax administration.
The full text of the NPA can be found at the link http://zan.gov.kz/client /#!/doc/222326/rus
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Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1169816?lang=kk