On December 17, 2025, the Government of the Republic of Kazakhstan decided on measures to ensure macroeconomic stability and offset the negative effects of economic reforms.
As part of this decision, starting from January 1, 2026, tax audits on tax obligations for tax periods up to January 1, 2026 in respect of micro and small businesses were discontinued.
The exceptions are scheduled tax audits, counter-tax audits, and scheduled inspections.:
- on the grounds provided for by the criminal procedure legislation;
- according to the requirements and acts of the prosecutor's supervision, as well as the prosecutor's office on behalf of the President of the Republic of Kazakhstan and the Prosecutor General of the Republic of Kazakhstan or in agreement with them;
- according to the definition of mutual settlements between a taxpayer and his debtors;
- for the execution of the order on the suspension of spending operations on the cash register;
- in relation to subsurface users;
- when submitting an application and (or) requirements provided for by tax legislation, if their consideration requires a tax audit.;
- on the issues stated in the taxpayer's complaint about the notification of the results of the tax audit;
- in case of submission of additional tax reports or withdrawal of tax reports for tax periods before January 1, 2026 after December 17, 2025;
regarding the confirmation of violations identified by the results of desk control.

Source : https://www.gov.kz/memleket/entities/kgd-pavlodar/press/news/details/1170745?lang=kk