Due to the entry into force of the new Tax Code and changes to special tax regimes, taxpayers who are currently operating under:
- the Simplified Declaration
- the Retail Tax
- the Fixed Deduction Regime
must submit a notification of the applicable tax regime.
Deadlines
To apply the special tax regime based on the simplified declaration, the notification must be submitted from January 1 to March 1, 2026 (transition period).
Those who submit the notification will be considered as applying this regime from January 1, 2026.
How to submit the notification (starting January 1, 2026):
- via the Taxpayer’s Cabinet (ISNA) → “Submit documents” → “Notification of the applicable tax regime” (with EDS);
- via the E-Salyq Business mobile application;
- via mobile banking applications of major banks;
- in paper form — at the State Revenue Department at the place of registration.
For information purposes, the State Revenue Committee (SRC) will send a push notification in the new Taxpayer’s Cabinet with step-by-step instructions.
Important
If the tax regime is not selected and the notification is not submitted during the transition period, there may be an automatic transfer to the general taxation regime.
The SRC provides explanatory support, including through call centers.
We recommend choosing the optimal tax regime in advance and submitting the notification on time to ensure a smooth transition.