WHAT PENALTIES ARE PROVIDED FOR TAX VIOLATIONS IN KAZAKHSTAN IN 2026?

WHAT PENALTIES ARE PROVIDED FOR TAX VIOLATIONS IN KAZAKHSTAN IN 2026?
Late submission of tax reports, concealment of income, or failure to issue a cash receipt may result in administrative liability.
We explain which violations are subject to fines and how to avoid them.
1. Late submission of tax reports
Article 272 of the Administrative Code of the Republic of Kazakhstan
The first violation is a warning.
In case of repeated violation within a year after the imposition of an administrative penalty:
Individuals — 15 MCI;
Small business entities — 30 MCI;
Medium—sized businesses - 45 MCI;
Subjects of large business — 70 MCI.
2. Late payment of taxes
In case of violation of the established deadline for payment of taxes, a penalty is charged for each day of delay.
Important: a fine is not an administrative fine. If there are grounds established by law, tax debt collection measures may also be applied.
3. Concealment of taxable objects
Article 275 of the Administrative Code of the Republic of Kazakhstan
A fine is provided for concealing taxable objects.:
In case of the first violation — 200% of the amount of taxes and other mandatory payments payable on the hidden object.
In case of repeated violation within a year after the imposition of an administrative penalty — 300%.
4. Non-use of a cash register (KKM)
Article 284 of the Administrative Code of the Republic of Kazakhstan
The first violation is a warning.
In case of repeated violations during the year:
Small business — 15 MCI;
Medium business — 30 MCI;
Large business — 50 MCI.
5. Non-issuance of a fiscal check
Article 284 of the Administrative Code of the Republic of Kazakhstan
The first violation is a warning.
In case of repeated violations during the year:
Small business — 20 MCI;
Medium business — 30 MCI;
Large business — 40 MCI.
HOW TO AVOID FINES?
Submit your tax reports in a timely manner.
Keep track of the deadlines for paying taxes and payments to the budget.
Reflect income and taxable items correctly.
Apply the QMS in cases stipulated by law and issue fiscal receipts.
Check for tax arrears regularly.
Legal basis: The Code of the Republic of Kazakhstan on Administrative Offences, articles 272, 275 and 284; the Tax Code of the Republic of Kazakhstan.
Department of State Revenue for Kostanay region.