For micro and small businesses , the procedure for writing off penalties and fines has been approved

      The Ministry of Finance of the Republic of Kazakhstan has approved rules that allow micro and small businesses to write off penalties and fines, provided that the principal amount of tax arrears is repaid.

      The document was registered with the Ministry of Justice on February 13, 2026 (No. 37975).

      This measure was taken to reduce the financial burden on entrepreneurs and enable them to settle their debts without additional penalties.

     If an entrepreneur fully repays the amount of arrears (the principal tax debt) that was recorded as of January 1, 2026, between January 1 and March 31, 2026, then:

     - all accrued penalties will be written off (including penalties accrued prior to the date of full payment);

    - penalties for those taxes and mandatory payments for which the debt has been repaid will be written off;

    - penalties for transactions made before January 1, 2026, during the period of non-registration for VAT (in the absence of enforcement measures as of January 1, 2026) may also be written off.

     To take advantage of this opportunity, the principal amount of the debt must be paid in full by March 31, 2026.

     After that, the write-off will be made based on the results of checking personal accounts by special commissions under the state revenue authorities.

     The adopted Rules allow entrepreneurs to settle old debts without additional financial losses, reduce their debt burden, and continue working without the risk of further penalties.

     This is an opportunity for businesses to settle their debts and continue working without accumulated fines and penalties.

     The full text of the regulatory legal act can be found at the link https://zan.gov.kz/client/#!/doc/222079/rus