(6 March 2026 | Source: Zakon.kz)
In Kazakhstan, the tax debt of micro and small business entities has exceeded 273 billion tenge. In addition to the principal tax amount, the debt structure includes accrued penalties and fines. These can be written off on the condition that the principal debt is paid in the first quarter of 2026.
HOW MANY COMPANIES ARE IN DEBT
The amount of debt was reported by the head of the debt management department of the audit division of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (SRC MF RK), Kaysar Aryn, at a seminar at the National Chamber of Entrepreneurs "Atameken", reports Zakon.kz.
According to him, the total debt of all business entities in the country exceeds 1 trillion tenge. Lists of taxpayers with debts are published on the official website of the SRC MF RK.
According to the Ministry of National Economy of the Republic of Kazakhstan (MNE RK), there are about 67 thousand small and micro business entities in Kazakhstan.
HOW THE TAX DEBT AMOUNT IS DISTRIBUTED
The total debt amount of 273 billion tenge consists of several parts:
- 176 billion tenge — principal tax debt;
- 90 billion tenge — accrued penalties;
- about 7 billion tenge — fines.
Thus, a significant portion of the liabilities consists of financial sanctions accrued for late payments.
UNDER WHAT CONDITION CAN PENALTIES AND FINES BE WRITTEN OFF
According to Kaysar Aryn, the state has provided for the possibility of writing off part of the charges.
Penalties and fines can be written off if micro and small business entities pay off the principal amount of the tax debt in the period from 1 January to 31 March 2026.