As part of ongoing efforts to ensure macroeconomic stability, reduce the administrative burden on businesses, and create favorable conditions for entrepreneurial activity, the Government of the Republic of Kazakhstan has decided to continue implementing measures in 2026 to simplify tax administration for micro and small businesses.

       Thus, from January 1 through December 31, 2026, micro and small businesses will not be subject to late payment penalties on taxes and budget payments—including advance and current payments—that are not paid by the deadlines established by tax law.

      However, this measure does not apply to taxes withheld at source, excise taxes on imported excisable goods, value-added tax on imported goods, or social security contributions.

      It is important to note that late payment penalties for the aforementioned tax period will be assessed after December 31,

      2026, in the following cases:

     - submission of additional tax returns, including those filed in response to a notice;

     - assessment or adjustment of tax and payment amounts by state revenue authorities based on the results of tax administration.

      This measure is aimed at further improving tax administration, reducing the administrative burden on businesses, and strengthening the partnership between the government and the business community based on trust and transparency.

Source : https://www.gov.kz/memleket/entities/kgd/press/news/details/1219833?lang=kk