According to the Law of the Republic of Kazakhstan dated July 1, 2026 No. 329-VIII "On Amnesty in connection with the adoption of the new Constitution of the Republic of Kazakhstan", a large-scale exemption from administrative penalties for violations considered by the State revenue authorities (OGD) is provided.
Who is eligible for amnesty and basic conditions
The amnesty applies to individuals, individual entrepreneurs (sole proprietors), as well as individuals engaged in private practice (lawyers, notaries, private bailiffs, mediators).
Criteria for writing off a fine:
1. The fine was imposed by an official of the state revenue authorities, not by a court.
2. The fine was not executed (not paid in full or in part) as of July 1, 2026.
3. The violation is not included in the list of exceptions established by article 8 of the Amnesty Law.
What penalties are deductible?
The amnesty covers procedural and less serious administrative offenses, which, according to Article 720 of the Administrative Code, are considered by the state revenue authorities.:
- Violation of the registration deadline (Article 269 of the Administrative Code) – violation of the deadline for submitting an application for registration.
- Errors in special regimes (Article 270 of the Administrative Code) – unlawful application of a special tax regime.
- Activity on suspension (Article 271 of the Administrative Code) – carrying out activities during the period of official suspension of reporting.
- Late filing of declarations (Article 272 of the Administrative Code) – late submission of tax reports (if a fine was imposed for this).
- Violations under the CPC (Article 284 of the Administrative Code) – all violations related to the use of cash registers (non-issuance of a check, non-compliance with cash at the cash desk, etc.).
– Customs formalities (Articles 521-558 of the Administrative Code) - most administrative cases in the field of customs considered by the OGD (violations of the customs control zone regime, deadlines for filing declarations, the procedure for storing goods, etc.).
- Violations during import/export to the EAEU (Article 287 of the Administrative Code) – failure to fulfill duties when moving goods within the Customs Union (with the exception of concealing taxable items).
What violations are not subject to amnesty
The law establishes a strict list of exceptions. Fines under these articles will have to be paid in full.:
- Judicial fines: any tax or customs violations for which a fine has been imposed by a court.
- Concealment of taxable objects (Article 275 of the Administrative Code) – concealment of property and other taxable objects.
- Intentional non-payment (Article 277 of the Administrative Code) – evasion from paying accrued taxes and other mandatory payments.
- Misrepresentation of financial statements (Article 278 of the Administrative Code) – underestimation of taxes and payments in declarations and calculations.
The procedure for the amnesty
Taxpayers do not need to submit applications or apply to the OGD. The state revenue authorities independently terminate the execution of the relevant resolutions.
All enforcement proceedings in cases subject to amnesty are subject to termination.
Government agencies have 6 months from the date of the law's entry into force (until the end of 2026) to carry out all procedures.

Department of Explanatory Work and Contact Center
State Duma of the Pavlodar region

Source : https://www.gov.kz/memleket/entities/kgd-pavlodar/press/news/details/1266299?lang=ru