A clean slate for micro and small businesses
The "clean slate" mechanism is valid for micro and small businesses (as of 01.01.2026)
What will change:
There will be no desk control for reports submitted before 12/17/2025
The de facto moratorium on tax audits for the periods up to 2026
(except for subsurface use, counter-inspections and demands from the prosecutor's office)
, the state will not challenge small business transactions completed before 2026
No cases will be initiated for late VAT registration (until 01.01.2026)
Simplified business liquidation based on old accounting (without desk control)
Important 
If you pay off the main debt
from 01.01 to 31.03.2026,
all penalties and fines will be written off.
They will also be exempt from mandatory VAT registration and sanctions (if the threshold is exceeded).
Does not apply to customs payments
Save it so you don't lose it.

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1184493?lang=kk