The Department of State Revenues in the Akmola region reports the following.

With the introduction of the new Tax Code of the Republic of Kazakhstan from January 1, 2026, one of the changes for business in the generally established mode is a direct ban on deductions for expenses on transactions with taxpayers in a special tax regime on a simplified declaration.

Article 286 of the Tax Code "Non-deductible expenses" now contains a direct subparagraph: expenses for the purchase of goods, works, services from a taxpayer applying a special tax regime based on a simplified declaration are not deductible.

Therefore, if a taxpayer, when calculating corporate income tax, purchased a product, work or service from a person on a simplified declaration, the corresponding amount is not related to deductions.

 How does the tax office identify such transactions?

The tax authority compares tax forms, information of other state bodies and data from other sources, and if a discrepancy is detected, a notification is sent to the taxpayer. Data on counterparties and the structure of expenses can be taken into account when assessing tax risks. And also during the tax audit: documents and actual circumstances of a particular operation can be investigated within the type, subject and procedure of the audit.

 In this connection, is there a ban on attributing to deductions for CPN from the generally established mode for mutual settlements with the CHR?

The prohibition on attribution to corporate income tax deductions of expenses for mutual settlements with taxpayers applying a special tax regime (hereinafter - SAR) based on a simplified declaration is established in order to prevent abuse by counterparties who use SAR in order to minimize tax liabilities by artificially overestimating expenses using supply chains or fictitious transactions.

Source : https://www.gov.kz/memleket/entities/kgd-akmola/press/news/details/1277666?lang=ru