(4 February 2026 | Source: live broadcast of the State Revenue Committee)
Kazakhstan is preparing a mechanism to write off penalties and fines on tax debts for micro and small businesses upon repayment of the principal debt. This became known during the live broadcast of the State Revenue Committee, where representatives of the department explained the provisions of the forthcoming order of the Ministry of Finance.
WHAT WAS REPORTED IN THE SRC LIVE BROADCAST
The planned changes were announced by the head of the Debt Management Department of the Audit Division of the State Revenue Committee (SRC) Kaisar Aryn. The explanations were given during the department's live broadcast on social media.
According to him, the order of the Ministry of Finance of the Republic of Kazakhstan is expected to be published as early as next week. The document is part of a package of measures to adapt businesses to the new Tax Code.
UNDER WHAT CONDITION WILL PENALTIES AND FINES BE WRITTEN OFF
As explained by Kaisar Aryn, the measures apply exclusively to micro and small businesses and relate only to sanctions — penalties and fines, not the principal debt.
If there is a tax debt under a budget classification code (BCC), and it is repaid during the period from 1 January to 31 March of the current year, the tax authorities will automatically write off the penalties and fines, he noted during the live broadcast.
No additional applications from entrepreneurs will be required for this.
WHO ELSE WILL BE AFFECTED BY THE WRITE-OFF OF SANCTIONS
According to the explanations from the SRC, the order also provides for the write-off of penalties and fines for taxpayers undergoing procedures of:
- bankruptcy;
- rehabilitation;
- restructuring.
In these cases, the taxpayer may submit an application in any form. The detailed procedure for applying these provisions within the framework of the specified procedures was not clarified in the live broadcast materials.
WHAT BUSINESSES SHOULD CONSIDER
The SRC emphasises that this is not about writing off tax debt, but about reducing the additional financial burden when repaying it. Other parameters of the measure, including the potential coverage of taxpayers and the financial impact, were not disclosed during the live broadcast.