The document was registered with the Ministry of Justice on February 13, 2026, No. 37975.
This measure is aimed at reducing the financial burden on entrepreneurs and providing an opportunity to settle tax arrears without additional sanctions.
If the taxpayer fully pays off the amount of arrears (the main tax debt) that was registered as of January 1, 2026, in the period from January 1 to March 31, 2026, then:
- the entire accrued penalty will be written off, including the penalty accrued before the day of full payment of the debt;
- fines will be written off for those taxes and mandatory payments for which arrears have been repaid;
- fines may be written off for turnover committed before January 1, 2026 during the absence of VAT registration (in the absence of enforcement measures as of January 1, 2026).
To apply these measures, it is necessary to fully repay the principal amount of the debt no later than March 31, 2026.
Penalties and fines will be written off based on the results of checking personal accounts by special commissions attached to state revenue bodies.
The adopted Rules allow entrepreneurs to close previously formed debts without additional financial losses, reduce the debt burden and continue their activities without the risk of further accrual of sanctions.
This is a real opportunity for businesses to settle their tax obligations and start working without accumulated fines and penalties.
The full text of the NPA can be found at the link https://zan.gov.kz/client /#!/doc/222079/rus

Source : https://www.gov.kz/memleket/entities/kgd-pavlodar/press/news/details/1170717?lang=kk