On July 1, 2026, the Head of State signed the Law "On Amnesty in Connection with the Adoption of the New Constitution of the Republic of Kazakhstan," which entered into force on July 2. The law provides for a large-scale exemption from a number of administrative fines by state bodies, including cases handled by state revenue bodies.

The amnesty applies to individuals who are citizens of the Republic of Kazakhstan, individual entrepreneurs, and individuals engaged in private practice.

To be eligible for a fine waiver, three conditions must be met: the fine was imposed by a state revenue authority (not a court), the fine was not paid in full or in part as of July 2, 2026, and the violation is not included in the list of exceptions established by law.

The amnesty includes certain violations related to registration with tax authorities, the use of special tax regimes, late submission of tax reports, the use of cash registers, and most administrative violations in the field of customs legislation.

Legal entities, officials, foreigners, and stateless persons are not subject to amnesty.

In addition, the amnesty does not apply to fines imposed by a court, as well as to violations related to concealing tax objects, evading taxes, underestimating tax obligations, and the turnover of petroleum products (under Articles 275, 277, 278, and Part 7 of Article 281 of the Code of Administrative Offenses).

The exemption from fines will be granted automatically. Enforcement proceedings and methods of forced collection in such cases will also be terminated.

The state revenue authorities have been given six months to independently terminate the enforcement of relevant decrees and complete the amnesty procedure. Therefore, there is no need to contact the state revenue authorities to be exempted from administrative fines.

Department of Explanatory Work and Contact Center DGD in Zhambyl region

Source : https://www.gov.kz/memleket/entities/kgd-zhambyl/press/news/details/1259775?lang=ru