Tax reform: write-off of penalties and fines in 2026

Anelya Kupbayeva Корреспондент

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Tengrinews.kz – Kazakhstan’s entrepreneurs who owe taxes may have their penalties and fines written off next year. The Ministry of Finance has outlined the conditions.

Starting January 1, 2026, the new Tax Code of Kazakhstan will come into effect. In this regard, tax administration for micro and small businesses will be conducted “from scratch.”

To support entrepreneurs, the Ministry of Finance has promised the following:

Write-off of penalties and fines for taxes and payments if entrepreneurs settle their principal debt by April 1, 2026;
Cancellation of desk audits and tax inspections for tax periods before January 1, 2026, except in certain cases;
Exemption from administrative responsibility for those who violated the VAT registration order or failed to submit tax returns.

Additionally, plans are in place to cease court actions on the invalidation of transactions and registrations (or re-registrations) for tax periods before January 1, 2026, and implement a simplified procedure for the liquidation of businesses without desk control.