On July 2, 2026, the Law of the Republic of Kazakhstan "On Amnesty in connection with the adoption of the new Constitution of the Republic of Kazakhstan" came into force.

In accordance with the Law, exemption from execution of certain administrative fines imposed by the State revenue authorities is provided.

The amnesty applies to the following persons:

✅ individuals who are citizens of the Republic of Kazakhstan;
, individual entrepreneurs;
, private notaries;
, private bailiffs;
✅ attorneys;
, legal consultants.

To write off a fine , three conditions must be met simultaneously:

The decision should be made not by the court, but by the state revenue authority.;
The fine as of July 2, 2026 should not be fully or partially paid.;
The committed offense should not be included in the list of exceptions established by Law.

The amnesty, in particular, applies to the following offenses:

🔹 related to registration with tax authorities;
🔹 related to the application of special tax regimes;
🔹 related to late submission of tax reports;
🔹 related to the use of cash registers;
The majority of administrative offenses in the field of customs legislation.

❌ Amnesty is not applied:

, to legal entities;
, to officials;
🚫 to foreigners and stateless persons;
🚫 to fines imposed by the court;
administrative offenses related to concealment of taxable objects, tax evasion, underestimation of tax obligations, as well as violations in the sphere of turnover of petroleum products (Articles 275, 277, 278 and part 7 of Article 281 of the Administrative Code of the Republic of Kazakhstan).

, Important information

* The amnesty exempts from the execution of an administrative fine, but does not cancel the fact of an administrative offense.

* If the fine was fully or partially paid before July 2, 2026, the money paid will not be refunded.

* If enforcement proceedings are initiated on a fine, if there are grounds for applying an amnesty, it is also subject to termination. The state revenue authorities have been given 6 months from the date of entry into force of the Law to terminate the execution of the relevant resolutions and complete the amnesty procedure.

To write off fines, you do not need to contact the state revenue authorities.

Source : https://www.gov.kz/memleket/entities/kgd-karaganda/press/news/details/1265878?lang=ru