In order to support businesses, the state has approved the Rules for the write-off of penalties and fines for micro and small business entities.

This measure is aimed at reducing the debt burden and encouraging the voluntary repayment of the principal tax debt. The measure does not apply to individuals, according to the press service of the Department of State Revenues of Almaty.

Who can benefit from the write-off?

The right to the write-off is granted to micro and small business entities that fall under this category as of 1 January 2026.

What is subject to write-off?

Provided that the full amount of tax arrears is paid between 1 January and 31 March 2026, the following amounts are subject to write-off:

• penalties recorded in the personal account as of 1 January 2026;
• penalties accrued on the amount of arrears from 1 January 2026 until the date of payment;
• fines imposed for tax offenses and recorded as of 1 January 2026;
• penalties and fines in case of early fulfillment of obligations, the payment deadlines of which were valid as of 1 January 2026;
• fines for failure to register for VAT (Part 5, Article 275 of the Code of Administrative Offenses) for turnover carried out before 1 January 2026.

Main condition

A mandatory condition is the full payment of the principal debt (tax arrears) recorded as of 1 January 2026.

Without repayment of the principal debt, the write-off of penalties and fines will not be carried out.

Is it necessary to submit an application?

In most cases, the write-off is carried out automatically following the inventory of personal accounts.

An application is required only in cases of early fulfillment of obligations, including:

• changes in payment deadlines (deferral or installment plan);
• rehabilitation or bankruptcy procedures.

What is not subject to write-off?

The following are not subject to write-off:

1. penalties and fines of individuals not related to entrepreneurial activity;
2. obligations not related to micro and small business entities.

Important!

The write-off is carried out for the specific type of tax for which the arrears have been repaid.

In case of partial payment of a fine, the difference between the accrued and the paid amount will be written off.

The deadline for repayment of the debt with the right to write-off is until 31 March 2026 inclusive.

Source : https://www.gov.kz/memleket/entities/kgd-almaty/press/news/details/1179492?lang=kk