Procedure for Writing Off Late Payment Interest and Fines for Micro and Small Businesses

On February 13, 2026, Order No. 13 (“Order”) of the Minister of Finance of the Republic of Kazakhstan (“RK”) was signed, approving the Rules for Writing Off late payment interest ("LPI") and Fines.

The Order applies to legal relations arising from January 1, 2026.

The text of the Order has been published on the official website of the Ministry of Finance of the RK.

Rules for Writing Off LPI and Fines (“Rules”)

The Rules establish the procedure for writing off the following amounts for micro and small businesses classified as such as of January 1, 2026:

1. LPI recorded in the taxpayer’s account as of January 1, 2026, as well as LPI accrued on tax arrears recorded in the taxpayer’s account as of that date, for the period from January 1, 2026 until the date of payment (inclusive), for the corresponding type of tax or other obligatory payment to the budget for which the arrears were paid;
2. fines imposed by the state revenue authorities (“SRA”) for tax violations under the Code of the RK “On Administrative Offenses” (“Code”), recorded as of January 1, 2026 in the taxpayer’s account for the type of tax or other mandatory payment to the budget for which the arrears were paid;
3. LPI and fines in cases where the taxpayer fully complies, by April 1, 2026, with tax obligations for paying taxes and other obligatory payments to the budget, the payment deadline for which, as of January 1, 2026, was changed in accordance with the tax legislation of the RK and the legislation of the RK on rehabilitation and bankruptcy;
4. fines imposed by the SRA under the Code for conducting turnover during the period when the VAT payer was not registered as a VAT payer for transactions carried out before January 1, 2026, and recorded in the taxpayer’s account.

The mandatory condition for writing off the amounts of LPI and fines specified in subparagraphs 1), 2), and 3) above is the full payment, between January 1 and March 31, 2026, by micro and small businesses of their tax arrears on taxes and other obligatory payments to the budget, established by the Tax Code of the RK, recorded as of January 1, 2026.

The write-off is carried out based on the results of an inventory (audit) of tax accounts and SRA rulings on administrative penalties, conducted by the Commission for Writing Off LPI and Fines from Tax Accounts (“Commission”).

The Commission conducts the inventory (audit) of tax accounts from the date of its establishment until March 31, 2026, which includes identifying taxpayers who have fully paid the arrears recorded in their tax accounts as of January 1, 2026.

The following amounts are not subject to write-off:

1. LPI arising from tax obligations of an individual not related to entrepreneurial activity or private practice;
2. fines imposed by the SRA on individuals for violations of tax legislation not related to entrepreneurial activity or private practice.

State Revenue Departments of regions, city of republican significance and capital should monthly (by the 10th day of the month following the reporting month) submit to the State Revenue Committee of the Ministry of Finance of the RK a report on written-off LPI and fines, provided that the arrears have been paid, using the form established by the Rules. The final report must be submitted no later than April 10, 2026.

We hope you find this information useful.

We will be glad to meet with you to discuss any additional issues, as well as the most relevant updates in Kazakhstan’s tax legislation and their impact on your business.