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Kazakhstani entrepreneurs are being urged to select their preferred tax regime by February 28th. Failure to do so will result in an automatic transition to the general tax system starting March 1st, with retroactive effect from January 1st, 2026.

Understanding the Tax Regime Options

The State Revenue Committee (SRC) has highlighted two primary tax options available: the general established procedure and special tax regimes (STRs). Special tax regimes include options for the self-employed, simplified declaration, and peasant/farm households.

Deadline for Simplified Declaration

For businesses opting to use the special tax regime based on simplified declaration, the deadline to submit a notification is February 28th. If this deadline is missed, businesses will be automatically moved to the general regime, which carries higher tax rates.

Automatic Transition Process

The SRC clarified that if no notification is received by the stipulated deadline, the tax system will automatically change the taxpayer's regime. This transition will occur without the need for an additional agreement.

How to Submit Your Notification

Entrepreneurs can submit their tax regime notification through various channels. These include the 'e-Salyq Business' application, mobile banking apps from Kaspi, Halyk Bank, and BCC, the taxpayer's personal cabinet, or by submitting a paper application to the State Revenue Department at their registered location.

Key Dates to Remember

The crucial deadline for selecting a special tax regime under simplified declaration is February 28th. Any changes will be automatically applied from March 1st, 2026, and will be effective retroactively from January 1st, 2026.

The SRC will be sending out reminders and step-by-step instructions to assist taxpayers in this process.