On approval of the Rules for writing off the amount of penalties and fines

Order of the Minister of Finance of the Republic of Kazakhstan dated February 13, 2026 No. 13. Registered with the Ministry of Justice of the Republic of Kazakhstan on February 13, 2026 No. 37975

In accordance with subparagraph 7) of paragraph 15 of the Regulation on the Ministry of Finance of the Republic of Kazakhstan, approved by Resolution of the Government of the Republic of Kazakhstan dated April 24, 2008 No. 387 "On certain issues of the Ministry of Finance of the Republic of Kazakhstan", I ORDER:

     1. Approve the attached Rules for deducting the amount of penalties and fines.

     2. The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan, in accordance with the procedure established by the legislation of the Republic of Kazakhstan, shall ensure:

     1) the state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

     2) posting of this order on the Internet resource of the Ministry of Finance of the Republic of Kazakhstan after the day of its first official publication;

     3) within ten working days after the state registration of this order with the Ministry of Justice of the Republic of Kazakhstan, submit to the Department of Legal Service of the Ministry of Finance of the Republic of Kazakhstan information on the implementation of measures provided for in subparagraphs 1) and 2) of this paragraph.

     3. This order shall enter into force upon the expiration of ten calendar days after the date of its first official publication and shall apply to legal relations that have arisen since January 1, 2026.

Minister of Finance of the Republic of Kazakhstan

M. Takiev

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan on February 13, 2026 No. 13

Rules for deducting the amount of penalties and fines

Chapter 1. General provisions

     1. These Rules for Writing off the amount of Penalties and Fines (hereinafter referred to as the Rules) have been developed in accordance with subparagraph 7) of paragraph 15 of the Regulations on the Ministry of Finance of the Republic of Kazakhstan, approved by Resolution of the Government of the Republic of Kazakhstan dated April 24, 2008 No. 387 "On certain issues of the Ministry of Finance of the Republic of Kazakhstan" and determine the procedure for writing off micro and small businesses entrepreneurship of the following amounts:

     1) penalties listed in the taxpayer's personal account as of January 1, 2026, as well as accrued on the amount of arrears listed in the taxpayer's personal account as of January 1, 2026, for the period from January 1, 2026 to the date of its payment, including the day of payment, for that type of tax and other mandatory payment to the budget for which the arrears were paid;

     2) a fine imposed by the state revenue authorities for tax offenses in accordance with the Code of the Republic of Kazakhstan on Administrative Offenses (hereinafter referred to as the Administrative Code), which is listed as of January 1, 2026 in the taxpayer's personal account for the type of tax and other mandatory payment to the budget for which the arrears were paid;

     3) penalties and fines, if the taxpayer fulfills in full the tax obligation to pay taxes and other mandatory payments to the budget by April 1, 2026, the deadline for payment of which has been changed as of January 1, 2026 in accordance with the tax legislation of the Republic of Kazakhstan and the legislation of the Republic of Kazakhstan on rehabilitation and bankruptcy.;

     4) a fine imposed by the state revenue authorities in accordance with the Administrative Code for making a turnover during the period of non-registration as a value-added tax payer for turnover committed before January 1, 2026, and listed in the taxpayer's personal account.

     A prerequisite for writing off the amounts of penalties and fines provided for in subitems 1), 2) and 3) of part one of this paragraph is the full payment in the period from January 1 to March 31, 2026 by micro and small business entities of the amount of arrears in taxes and other mandatory payments to the budget established by the Tax Code of the Republic of Kazakhstan (hereinafter referred to as – Tax Code), registered as of January 1, 2026.

     2. The provisions of these Rules apply to micro and small business entities that are classified as such as of January 1, 2026.

     3. Write–off of the amounts specified in paragraph 1 of these Rules is carried out based on the results of an inventory of personal accounts and resolutions of state revenue bodies on the imposition of administrative penalties made by the Commission for writing off the amount of penalties and fines from the personal account (hereinafter referred to as the Commission).

     4. The Commission shall be established by the state revenue body at the place where taxpayers' personal accounts are maintained within two (2) business days from the date of entry into force of these Rules.

     The Commission includes officials:

     1) those responsible for accounting and personal accounts of taxpayers;

     2) those responsible for the registration of taxpayers;

     3) responsible for debt management;

     4) those who have the right to consider cases of administrative offenses;

     5) responsible for tax audit;

     6) those responsible for the tax administration of value added tax;

     7) those responsible for dealing with insolvent debtors;

     8) legal services.

     The Commission is headed by the Chairman, who is the head or deputy head of the state revenue authority.

     5. The inventory of personal accounts is carried out by the Commission from the date of its creation to March 31, 2026 and provides for the selection of taxpayers who have paid in full the amount of arrears listed in the personal account as of January 1, 2026, including by conducting offsets in accordance with the procedure established by Article 122 of the Tax Code, which on the specified date in the personal account the invoice contained arrears of penalties and (or) fines for the type of tax and other mandatory payment to the budget for which the arrears were paid, as well as taxpayers, those who did not comply with the decision to impose an administrative penalty under part five of Article 275 of the Administrative Code for making a turnover during the period of non-registration as a value-added tax payer for turnover committed before January 1, 2026.

     6. Amounts are not deductible:

     penalties incurred for the tax obligations of an individual not related to the implementation of entrepreneurial activities and private practice;

     a fine imposed by the state revenue authorities on individuals for violations of tax legislation unrelated to business activities and private practice.

     7. The amount listed in the taxpayer's personal account as of January 1, 2026, is determined by:

     1) arrears – as the amount of tax and other mandatory payment to the budget:

     reflected in the taxpayer's personal account in the column "Settlement balance (arrears (–) or overpayment (+)" as of January 1, 2026;

     accrued based on the results of the tax audit and reflected in the taxpayer's personal account in the "Accrued" column, the due date for which is indicated in the "Due date" column before January 1, 2026;

     2) by penalty – as the amount of the penalty:

     reflected in the taxpayer's personal account in the column "Balance of penalties (+, –)" as of January 1, 2026;

     accrued based on the results of the tax audit and reflected in the taxpayer's personal account in the "Accrued interest" column, the payment period for which is indicated in the "Due date" column before January 1, 2026;

     3) by fine – as the amount of the fine imposed based on the results of the tax audit and reflected in the taxpayer's personal account for the type of tax and other mandatory payment to the budget for which the arrears were paid:

     in the column "Balance of the fine (+, –)" as of January 1, 2026;

     in the column "Accrued fine", imposed according to the results of the audit, according to which the accrued amount of tax and other mandatory payment to the budget is reflected in the taxpayer's personal account in the column "Accrued", the due date for which is indicated in the column "Due date" until January 1, 2026.

     The amount of the fine to be written off under part five of Article 275 of the Administrative Code is defined as the amount of the fine listed in the taxpayer's personal account for outstanding resolutions of the state revenue authorities under part five of Article 275 of the Administrative Code for making turnover during the period of non-registration as a value-added tax payer for turnover committed before January 1, 2026.

Chapter 2. The procedure for writing off the amount of penalties and fines

Paragraph 1. Write-off of the amount of penalty in the taxpayer's personal account as of January 1, 2026, as well as accrued arrears in the taxpayer's personal account as of January 1, 2026, for the period from January 1, 2026 to the date of its payment, including the day of payment

     8. If, based on the results of the inventory specified in paragraph 5 of these Rules, taxpayers are identified who have paid in full the amount of arrears in their personal account as of January 1, 2026 to March 31, 2026, and who had arrears of penalties in their personal account as of that date, the state revenue body shall, no later than 3 (three) business days from the date of completion of the inventory, make a decision to write off the amount of the penalty, subject to payment of the amount of arrears in accordance with Annex 1 to these Rules (hereinafter referred to as – The decision to write off the penalty amount).

     The decision to write off the penalty amount is signed by the Chairman and members of the Commission.

     9. The amount of the penalty listed in the taxpayer's personal account as of January 1, 2026, as well as accrued on the amount of arrears paid for the period from January 1, 2026 to the date of its payment, including the day of payment, is subject to write-off. In this case, the amount of the penalty is written off according to the type of tax and other mandatory payment to the budget for which the arrears were paid.

Решение № ____ о списании суммы пени при условии уплаты суммы недоимки

      Учитывая уплату в полном объеме недоимки, числящейся по состоянию на 1 января 2026 года, списать сумму пеней, числящуюся в лицевом счете по состоянию на 1 января 2026 года, а также начисленную на сумму указанной недоимки, за период с 1 января 2026 года до даты ее уплаты, включая день уплаты, по следующим налогоплательщикам:

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      Руководитель (заместитель руководителя) органа государственных доходов_________________________________________________________________(фамилия, имя, отчество (если оно указано в документе, удостоверяющем личность),подпись)Члены комиссии____________________________________________________________________(фамилия, имя, отчество (если оно указано в документе, удостоверяющем личность),подпись)

Решение № ____ о списании суммы штрафа

      Учитывая уплату в полном объеме недоимки, числящейся по состоянию на 1 января 2026 года, а также налогоплательщиков, не исполнивших постановления о наложении административного взыскания по части пятой статьи 275 КоАП за совершение оборота за период непостановки на учет в качестве плательщика налога на добавленную стоимость по оборотам, совершенным до 1 января 2026 года, списать сумму штрафа по следующим налогоплательщикам:

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      Руководитель (заместитель руководителя) органа государственных доходов_________________________________________________________________(фамилия, имя, отчество (если оно указано в документе, удостоверяющем личность),подпись)Члены комиссии_________________________________________________________________(фамилия, имя, отчество (если оно указано в документе, удостоверяющем личность),подпись)

Список налогоплательщиков, по которым прекращено исполнение постановленийо наложении административных штрафов и которые освобождены от исполненияадминистративного взыскания за период с "___" _______ 20__ годапо "___" ________ 20__ года

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      Руководитель (заместитель руководителя) органа государственных доходов_________________________________________________________________(фамилия, имя, отчество (если оно указано в документе, удостоверяющем личность),подпись)Члены комиссии_________________________________________________________________(фамилия, имя, отчество (если оно указано в документе, удостоверяющем личность),подпись)

Отчет о списании суммы пени и штрафовза период с "____" _________ 20__ года по "_____" _________20___года___________________________________________________(наименование органа государственных доходов)

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      Руководитель (заместитель руководителя) органа государственных доходов_________________________________________________________________(фамилия, имя, отчество (если оно указано в документе, удостоверяющем личность),подпись) 

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