Write-Off of Penalties and Fines
01.07.2026 18:31:21 160
The Department of State Revenues for East Kazakhstan Region informs taxpayers about the results of the one-time campaign for the write-off of penalties and fines for micro and small business entities, conducted on the instruction of the President of the Republic of Kazakhstan.
This measure was aimed at reducing the debt burden on entrepreneurs and encouraging the voluntary repayment of tax liabilities. Overall, this initiative was implemented as part of the “clean slate” principle during the transition to the new Tax Code. Its main objective was to provide businesses with an opportunity to operate under the new rules without accumulated tax debts.
According to the approved Rules, the following were subject to write-off:
Penalties recorded in taxpayers’ personal accounts as of January 1, 2026;
Fines related to taxes and other mandatory payments to the budget for which the principal amount of the debt had been fully repaid;
Certain fines imposed for late VAT registration concerning transactions carried out before January 1, 2026.
The main condition for participation in the campaign was the full repayment of the outstanding tax arrears (principal debt) during the period from January 1 to March 31, 2026. Following repayment of the debt, penalties and fines were written off after a review of taxpayers’ accounts by special commissions of the state revenue authorities.
As a result of the write-off campaign in the East Kazakhstan Region, tax arrears totaling KZT 538 million were repaid, while penalties amounting to KZT 246 million and fines amounting to KZT 208 million were written off.
This measure enabled entrepreneurs to settle their existing tax obligations without incurring additional financial sanctions, reduce the risk of bankruptcy, and continue their business activities free from accumulated tax debt.

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1238821?lang=ru
