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Article 840. Transitional provisions for taxpayers applying special tax regimes tax code of the Republic of Kazakhstan
1.taxpayers who have applied special tax regimes before January 1, 2026 on the basis of a patent and using a special mobile application, who have not submitted the notification provided for in Paragraph 2 of this article for the application of special tax regimes on the basis of a simplified declaration, must be automatically written off as individual entrepreneurs on March 1, 2026.
The date of entry into force of this code is the day when such taxpayers are written off as individual entrepreneurs.
The following are:
in case of carrying out activities in places where there is no common telecommunications network – in accordance with paragraph 3 of Article 720 of this code, the month specified in the first payment document;
in other cases, the date of the first check generated in a special mobile application is the date of the beginning of the application of the special tax regime for the self – employed.
2.taxpayers who applied special tax regimes before January 1, 2026 shall submit notifications on the taxation regime effective until March 1, 2026 to apply the special tax regime based on a simplified declaration, taking into account the conditions of application established by Article 723 of this code.
The date of entry into force of this code is the date of termination of the special tax regimes in force prior to the entry into force of this code and the date of the beginning of the application of the regime for such taxpayers.
3.taxpayers who have not submitted a notification of the taxation regime applied in accordance with paragraph 2 of this article before March 1, 2026 (except for those specified in Paragraph 1 of this article, as well as those applying a special tax regime for peasant or farm farms) are recognized as users of the generally established taxation procedure.
Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII kr
President
Republic of Kazakhstan
© 2012. RSE na PHB "Institute of Legislation and Legal Information of the Republic of Kazakhstan" of the Ministry of Justice of the Republic of Kazakhstan
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