In order to reduce the fiscal burden during the adaptation to the new Tax Code, it was decided to soften the tax administration for micro and small businesses.

 From January 1, 2026, this category of businesses will benefit from certain tax administration exemptions for periods before January 1, 2026.

The introduced support measures:

1. Write-off of penalties and fines. The Ministry of Finance of the Republic of Kazakhstan has approved the Rules, which allow micro and small business entities to write off penalties and fines, provided that the principal amount of tax debt is repaid.

If an entrepreneur fully repays the amount of arrears (principal tax debt) that was outstanding as of January 1, 2026, during the period from January 1 to March 31, 2026, then:

- all accrued penalties (including penalties accrued before the day of full payment) will be written off;

 - fines for taxes and mandatory payments for which the debt has been repaid will be written off;

 - fines for transactions made before January 1, 2026 during the period of non-registration for VAT (if there are no enforcement measures as of January 1, 2026) may also be written off.

            To take advantage of this opportunity, it is necessary to fully pay the principal amount of the debt by March 31, 2026.

2. Simplified liquidation. 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)".

For taxpayers, the simplified procedure for terminating activities (for tax periods up to January 1, 2026) will be conducted without cameral control.

-If a taxpayer submits an application for termination of activities, no camera control is carried out on tax reports submitted before December 17, 2025, in terms of tax liabilities for tax periods before January 1, 2026.

3. As of January 1, 2026, tax audits of tax liabilities for tax periods prior to January 1, 2026 have been discontinued for micro- and small businesses, with the exception of scheduled tax audits, cross-tax audits, and audits assigned:

- based on criminal procedure legislation;

- based on acts and demands from the Prosecutor's Office;

- to determine the settlement between the taxpayer and its debtors;

- to enforce the order to suspend cash transactions.

- in relation to subsoil users;

 - based on applications and demands from taxpayers themselves;

 - based on complaints about the results of tax audits;

 - in cases of submitting additional tax reports and withdrawing tax reports for tax periods before January 1, 2026 after December 17, 2025;

-  in cases of confirming violations identified during desk control

4. The following actions will no longer be allowed in court:

- filing claims to invalidate transactions between micro and small businesses before 2026;

 - filing claims to invalidate business registrations or re-registrations conducted before 2026.

5. Administrative liability.

Micro and small businesses will not be held administratively liable for violating the mandatory registration of VAT on transactions made before January 1, 2026, as well as for not submitting tax reports for tax periods before January 1, 2026.

Entrepreneurs will be able to conduct business without the risk of being audited for past periods, as the administrative and financial burden will be reduced, allowing this category of businesses to focus on development rather than tax disputes and to improve their current processes by starting a new period from scratch.

The main goal of these measures is to support micro and small businesses during the adaptation period to the ongoing reforms.

Department of Explanatory Work and Contact Center DGD in Zhambyl region

Source : https://www.gov.kz/memleket/entities/kgd-zhambyl/press/news/details/1182762?lang=kk