How Entrepreneurs in Kazakhstan Can Get Rid of Old Tax Debts - FCHAIN

How Entrepreneurs in Kazakhstan Can Get Rid of Old Tax Debts

 

On March 5, 2026, an online seminar was held at the National Chamber of Entrepreneurs “Atameken” with the participation of government officials and business representatives. The main topic was the introduction of the “Clean Slate” mechanism for micro and small businesses. Government representatives explained who will have their fines written off, how businesses can be liquidated without inspections, and which past violations will no longer be prosecuted.

 

Moratorium on Inspections and Review of Past Violations

Deputy Chairman of the State Revenue Committee of Kazakhstan Seilzhan Akhmetov stated that the new policy of retrospective administration предусматривает several relief measures for businesses.

In particular:

• Desk audits will not be conducted on tax reports submitted before December 17, 2025 for previous periods.
• In effect, a moratorium on tax audits for periods prior to 2026 is being introduced, except in certain cases: audits of subsoil use, cross-checks, and audits requested by the prosecutor’s office.
• The government will stop filing lawsuits to invalidate transactions concluded between small businesses before 2026.
• Cases will no longer be initiated for late VAT registration violations committed before January 1, 2026.
• Liquidation of small businesses will become easier — companies can close based on previous reports without desk audits.

 

Write-off of Penalties and Fines

One of the key elements of the “Clean Slate” mechanism is the write-off of penalties and fines. Entrepreneurs can benefit from this measure if they fully pay the principal tax debt (arrears) during the period: from January 1 to March 31, 2026. In this case: all penalties and all fines will be fully written off. According to the State Revenue Committee:

• around 67,000 micro and small businesses have outstanding tax debts
• the total debt amounts to 273 billion tenge

If the principal debt is paid:

• 176 billion tenge — principal debt
• 90 billion tenge — penalties
• 7 billion tenge — fineswill be cancelled.

 

Who Can Use the Mechanism?

Representative of the Legal Department of the State Revenue Committee Dias Akhmetov clarified that the mechanism applies only to entrepreneurs who qualify as micro or small businesses as of January 1, 2026. It is important to note that customs payments are not included in the “Clean Slate” program. According to experts, customs duties are regulated by separate legislation and must be paid in full.

 

Changes for Self-Employed Individuals

Head of the Department for Administration of Special Tax Regimes of the SRC Erkanat Shynbergen explained the situation regarding self-employed individuals. Entrepreneurs who worked under the patent regime and through mobile applications but did not submit an application for a new regime before March, were automatically transferred to the general taxation regime. At the same time, they can now return to the simplified regime at any time, without waiting until the end of the year. However, entrepreneurs who previously used the simplified declaration tax regime will only be able to switch back after applying the general regime for at least one calendar year.

 

Business Community Requests an Extension

Representatives of the business community generally welcomed the “Clean Slate” initiative, but suggested extending its validity period. According to entrepreneurs, the mechanism should be extended for at least several quarters of 2026 to allow businesses time to adapt to the new tax legislation.

 

How FChain Can Help Entrepreneurs

The “Clean Slate” mechanism allows businesses to settle old tax obligations and continue operating without accumulated penalties and fines. However, it is important to correctly determine the amount of principal debt, resolve outstanding liabilities, and ensure tax reports are properly prepared.

The FChain team helps entrepreneurs to:

• analyze tax liabilities and debts
• determine the possibility of writing off penalties and fines
• prepare and review tax reports
• support simplified business liquidation procedures
• advise on choosing the most suitable tax regime

FChain specialists help entrepreneurs use the “Clean Slate” mechanism effectively and avoid future tax risks.

 

Procedure for Writing Off Penalties and Fines for Micro and Small Businesses

 

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