For micro and small businesses, the procedure for terminating activities has been approved
The Ministry of Finance of the Republic of Kazakhstan has amended Order No. 654 “On certain issues of fulfilling tax obligations during 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 eliminating business procedures and reducing the administrative burden, primarily for micro and small businesses.
In these Rules:
- A simplified procedure for terminating activities for a separate category of taxpayers has been established.
- For micro and small businesses that meet the conditions for desk audits, it is possible to terminate activities without conducting a desk audit.
- If a taxpayer submits an application for termination of activities, desk audits are not conducted on tax reports submitted before December 17, 2025, in terms of tax obligations for tax periods before January 1, 2026.
The procedure for settling tax debts upon liquidation has also been clarified. In the event of insufficient assets, the remaining debt shall be repaid by the founders (participants) in cases established by the laws of the Republic of Kazakhstan, without reference to a specific provision of the Tax Code.
The measures taken are aimed at supporting business and increasing the transparency of tax administration.
The full text of the regulatory act is available at the link below