Work continues within the state revenue authorities to simplify procedures and digitalize processes within the cameral monitoring framework. Special attention is dedicated to establishing convenient conditions for taxpayers during the termination of business entities. As part of the implementation of the provisions of the new Tax Code, the Order of the Acting Minister of Finance of the Republic of Kazakhstan dated October 31, 2025, No. 654 "On certain issues of fulfilling tax obligations during liquidation, reorganization, and termination of activities by taxpayers" was officially adopted. Currently, the procedure for terminating the activities of certain categories of business entities is carried out under a simplified framework and primarily in an electronic format. Taxpayers are no longer required to personally visit state revenue offices to submit documentation, wait for appointments with specialists, or file paper-based applications. The application for the termination of activities is now submitted remotely through the Taxpayer's office. Upon receipt of the application, a cameral audit is conducted, with all subsequent interactions between the taxpayer and the state revenue authorities maintained in an electronic format.

One of the positive changes is that State Revenue Department specialists are no longer required to travel to the taxpayer's physical location. This reduces business time constraints and minimizes administrative barriers. Furthermore, it is important to note that the legislation currently in force provides a special transitional rule. Under this rule, for micro and small business entities that meet the liquidation criteria, a cameral audit will not be conducted on tax reports submitted prior to December 17, 2025, for tax periods ending before January 1, 2026, provided that a formal tax application for the termination of activities is duly filed.

This rule means that if a micro or small business entity:

• submitted a tax application for termination of business;

• meets the conditions of liquidation;

• has no obstacles for terminating activities.

When considering such an application, cameral control is not subject to tax reporting submitted before December 17, 2025, if such reporting relates to tax periods prior to January 1, 2026.

The conclusion based on the cameral audit results is generated and issued electronically. Taxpayers can access and review this conclusion directly through the Taxpayer's officce without the need to visit the state revenue offices in person. This format ensures the prompt receipt of information, enhances procedural transparency, and provides significant convenience for entrepreneurs.

Since the beginning of 2026, simplified cameral audits have been conducted for more than 170 legal entities in the East Kazakhstan region upon filing their applications for the termination of operations.

The transition to an electronic format accelerates the termination process, reduces paper-based document workflows, and increases the overall efficiency of interaction between government agencies and the business community.

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1234519?lang=ru