The Ministry of Finance of the Republic of Kazakhstan has introduced amendments to Order No. 654 “On Certain Issues of Fulfillment of Tax Obligations in Case of Liquidation, Reorganization and Termination of Activities by Taxpayers (Tax Agents).”
The document was registered with the Ministry of Justice of the Republic of Kazakhstan on February 20, 2026, under No. 38022.
The adopted amendments are aimed at simplifying business liquidation procedures and reducing the administrative burden, primarily for micro and small business entities.
Under the current Rules:
- A simplified procedure for termination of activities has been established for a specific category of taxpayers.
- Micro and small business entities that meet the requirements of desk (cameral) control are granted the opportunity to complete termination of activities without undergoing desk control.
- If a taxpayer submits an application for termination of activities, desk control shall not be conducted with respect to tax reports submitted before December 17, 2025, concerning tax liabilities for tax periods prior to January 1, 2026.
The procedure for settlement of tax arrears upon liquidation has also been clarified. In case of insufficient property, the remaining tax debt shall be settled by founders (participants) in cases предусмотренных законодательством Республики Казахстан, without reference to a specific provision of the Tax Code.
The adopted measures are aimed at supporting businesses and enhancing transparency in tax administration.
The full text of the regulatory legal act is available at: http://zan.gov.kz/client/#!/doc/222326/rus