On March 17, 2026, the Head of State announced the implementation of a criminal and administrative amnesty.

The Senate of the Parliament of the Republic of Kazakhstan has currently approved, at a plenary session, the draft Law of the Republic of Kazakhstan "On Amnesty in Connection with the Adoption of the New Constitution of the Republic of Kazakhstan," as well as accompanying bills providing for amendments to the Code of the Republic of Kazakhstan on Administrative Offenses and the Law "On Enforcement Proceedings and the Status of Bailiffs."

Under the draft law, the administrative amnesty provides for exemption from administrative penalties in the form of fines for the following categories of persons: citizens of the Republic of Kazakhstan, individual entrepreneurs, private notaries, private bailiffs, lawyers, and legal consultants.

However, the amnesty does not apply to legal entities, officials, *kandas* (ethnic Kazakhs repatriating to Kazakhstan), foreign citizens, or stateless persons.

Furthermore, the amnesty does not apply to administrative penalties imposed by a court or to offenses that pose a threat to the safety of citizens and the state.

For cases handled by state revenue authorities, the amnesty does not apply to administrative offenses provided for by:

- Article 275 of the Code of Administrative Offenses (CAO): concealment of objects of taxation and other property required to be reported in tax filings;

- Article 277 of the CAO: evasion of payment of accrued (calculated) amounts of taxes and other mandatory budget payments;

- Article 278 of the CAO: understatement of amounts of taxes and other mandatory budget payments.

The exclusion of these specific offenses from the scope of the amnesty is due to the fact that they involve the concealment of taxable assets and the evasion of tax obligations, thereby causing significant damage to the state economy.

It should be noted that the Government of the Republic of Kazakhstan has already implemented a mechanism of a conditional "clean slate" for micro and small businesses.

This mechanism provided for the write-off of penalties and fines, subject to the full payment of the tax debt outstanding as of January 1, 2026.

The relevant rules were approved by the Ministry of Finance on February 13, 2026.

As a result of the implementation of this mechanism under Part 1 of Article 278 and Part 5 of Article 275 of the Code of Administrative Offenses, fines and penalties have already been written off for micro and small business entities.

As of April 9, 2026, following the settlement of principal tax arrears totaling 13 billion tenge by 19,000 micro and small business entities, penalties amounting to 4.4 billion tenge and fines amounting to 4.9 billion tenge have been written off.

According to preliminary estimates by the Ministry of Finance, and taking into account the draft law under consideration, the administrative amnesty could affect 2,370 individuals and entities with a total value of 298.4 million tenge; this includes 448 individuals (72.7 million tenge) and 1,930 individual entrepreneurs (225.6 million tenge).

Final figures will be determined following the adoption of the law and its official entry into force.

Source : https://www.gov.kz/memleket/entities/kgd-zhetysu/press/news/details/1251091?lang=ru