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 on February 20, 2026 under No. 38022.
The amendments are aimed at simplifying the procedures for termination of business activities and reducing the administrative burden, primarily for micro and small businesses.
The Order provides for:
- establishment of a simplified procedure for termination of activities for certain categories of taxpayers;
- the possibility of completing activities without conducting desk control for micro and small businesses that meet the established conditions;
- non-application of desk control on tax reports submitted before December 17, 2025, regarding tax obligations for tax periods up to January 1, 2026, when submitting an application for termination of operations.
The procedure for paying off tax debts during liquidation has also been clarified. In case of insufficient property, the remaining debt is subject to repayment by the founders (participants) in cases stipulated by the legislation of the Republic of Kazakhstan.
The measures taken are aimed at supporting businesses and increasing the transparency of tax administration.
The full text of the regulatory legal act can be found at the link http://zan.gov.kz/client /#!/doc/222326/rus.

Source : https://www.gov.kz/memleket/entities/kgd-pavlodar/press/news/details/1170731?lang=kk