Kazakhstan has simplified the termination procedure for micro and small businesses. The innovation was implemented through a "clean slate" mechanism, which allows you to close a business without conducting desk control, subject to a number of conditions.

Taxpayers who can use this procedure can:

- they are not registered for VAT;

- have no arrears on taxes and social payments;

- not registered for certain types of activities.

If these conditions are met, desk control is not carried out upon termination of operations. This rule applies if the reports are submitted before December 17, 2025 and relate to tax periods prior to January 1, 2026.

To complete the procedure, you must submit to the tax authority:

-application for termination of activity;

-liquidation tax reporting;

-application for de-registration of a cash register machine (KKM).

The ministry emphasizes that the simplified procedure is applied only in full compliance with the established requirements. In case of non-compliance with the conditions, termination of activities is carried out in a general manner with desk control.

Source : https://www.gov.kz/memleket/entities/kgd-astana/press/news/details/1210095?lang=kk