A major series of explanatory seminars on the new Tax Code, which will come into force on 1 January 2026, has concluded in Astana.
The final meeting, attended by Deputy Prime Minister Serik Zhumangarin, representatives of the Ministry of Finance, the National Chamber of Entrepreneurs (NCE) "Atameken" and the State Revenue Committee, served as an important platform for open dialogue between the state and the business community regarding upcoming changes to the tax system.
STATE AND BUSINESS PARTNERSHIP IN TAX POLICY
The explanatory campaign covered the entire republic — seminars were held in 19 cities across the country with the participation of regional "Atameken" chambers.
This approach demonstrates the state's readiness for open dialogue with the business community and a desire to create the most understandable and predictable tax environment possible. The authorities emphasise that the tax reform is aimed not at infringing on small businesses, but at creating equal conditions for all market participants and reducing the level of the shadow economy.
NEW RULES FOR GREATER BUSINESS CLARITY
One of the central issues was the application of the simplified tax regime. According to the Deputy Prime Minister, a list of activities that will be permitted to operate under the simplified system is being compiled jointly with the NCE "Atameken". The main principle is that those who have already used this regime will be able to continue working under it.
The permitted list will include around 1.3 million business entities, including retail trade, agriculture, vehicle maintenance, transport, healthcare, public catering, and hairdressing services. The prohibited list includes wholesale trade, the financial sector, telecommunications, and most educational services.
A detailed analysis of the prohibited and permitted lists will be examined by the editorial board of the FBK in further materials.
COMBATING UNFAIR PRACTICES
The new code provides for the introduction of automated VAT control for companies that have withdrawn desk audit notifications and artificially understated their turnover. This measure will only affect those who commit such actions after the code comes into force.
An important innovation will be a restriction for companies on the general regime, preventing them from deducting expenses for services from firms on the simplified system. Government officials explain this as a necessity for creating equal competitive conditions.
THE TAX CODE AS A STEP TOWARDS PREDICTABILITY
The new rules make the tax audit process more transparent. Comprehensive audits will not be scheduled if the tax burden is at least 90% of the maximum indicator for the sector. All audits will be registered with the prosecutor's office, and information on tax burden coefficients will become public.
Regarding property revaluation, a transition period is provided — in 2026 there will be no revaluation requirements, with the first mandatory revaluation taking place three years after the provision comes into force.
CONTINUATION OF DIALOGUE
The Astana seminar demonstrated the high level of interest from the business community in clarification of the tax innovations. The meeting was attended by Vice Minister of Finance of the Republic of Kazakhstan Yerzhan Birzhanov, Chairman of the Board of the NCE "Atameken" Raimbek Batalov, and Deputy Chairman of the State Revenue Committee of the Republic of Kazakhstan Zhanybek Nurzhanov.
Representatives from various industries actively asked technical questions. The authorities promised to further consider the proposals received and to continue the explanatory work.
"All questions will be taken into account, discussed further and refined. There will be more explanations of the new Tax Code," assured Serik Zhumangarin.
The draft resolution with the full list of activities for the simplified regime is expected to be published for broad discussion shortly.
The series of seminars held has been an important step towards creating long-term and clear rules of the game in the economy, demonstrating a partnership approach between the state and business in forming an effective tax system.