Kazakhstan removes excessive restrictions on application of special tax regime for small and medium-sized businessesThe Government of Kazakhstan is removing excessive restrictions on the application of the special tax regime based on a simplified declaration for small and medium-sized businesses, the government's press service reported.According to the press service, the decision was made on Thursday at a meeting with the participation of government members, heads of other state bodies and organizations on the implementation of the Head of State's instructions regarding streamlining the implementation of the economic reform program for the benefit of citizens."In order to reduce the negative impact of the new Tax Code on the activities of small and medium-sized businesses, it was decided to remove excessive restrictions on the application of the special tax regime based on a simplified declaration," the statement said.Only 44 types of activities remain on the prohibited list, similar to current legislation.Furthermore, from January 1, 2026, tax administration will be conducted with a "clean slate," which for micro and small businesses entails the following: cancellation of tax audits; cancellation of cameral control; cessation of filing lawsuits in judicial bodies to recognize transactions as invalid; cessation of filing lawsuits in judicial bodies to recognize registration or re-registration as invalid.Penalties and fines on taxes will be written off if the principal debt is repaid before April 1, 2026.Taxpayers who have exceeded the threshold for VAT registration will not be held administratively liable.A campaign will also be conducted for taxpayers to deregister with the tax authorities and justice authorities in a simplified manner without cameral control and tax audits."This will ensure the phased introduction of the new Tax Code and simplify tax administration for taxpayers," the government believes. (ICE ALMATY)

Fonte notizia: INTERFAX