Since January 17, 2026, amendments to the Code of Administrative Offenses (Article 743) have come into force in Kazakhstan, fundamentally changing the rules for notifying businesses. Now, an ordinary SMS from the tax authority or statistical agencies is officially equivalent to a registered letter. Ignoring such notifications risks fines, followed by account freezes and forced collection through private bailiffs.
How It Works in Practice
Previously, for a notification to be considered proper, the phone number or email had to be provided by the entrepreneur during the proceedings and confirmed with their signature. Now things are different.
Under the revised Article 743 of the Administrative Offenses Code of Kazakhstan, for cases handled by state statistical authorities, a notification is considered proper even if sent to a number or email obtained by the agency from state information resources or telecommunications operators (such as the mobile citizens' database). Respondents no longer need to give written consent for a specific number to be used in the case. If your contact is in the database, the notification is legally considered delivered automatically.
Do Reports Need to Be Filed When Operations Are Suspended?
Suspension of operations is formalized with the tax authorities by submitting a corresponding application. However, the statistical system has a rule that accounts for such suspensions and provides certain relief. According to paragraph 20 of the Rules for Submission of Primary Statistical Data (Order of the Chairman of the Statistics Agency No. 173):
if a respondent has suspended operations based on a tax application, they are exempt from submitting statistical forms (both state and departmental) until operations resume;
the exception: forms must be submitted for the reporting period that was actually worked before the suspension.
The "suspended" status does not automatically cancel all obligations. With a properly formalized suspension, there is an exemption from current statistical forms, but all "tails" from past periods must be closed without fail.
How Much Time Is There to Submit Overdue Reports?
Previously, after missing a deadline, a respondent could submit a form within two working days without administrative consequences. However, since June 8, 2024, this mechanism has been officially abolished. Now, for failure to submit a statistical form on time, the respondent is held liable immediately under Part 2 of Article 497 of the Administrative Offenses Code of Kazakhstan, with no grace period for "correcting the violation."
Lawyers advise: receive an SMS — submit the report immediately, on the same day. The official "grace period" no longer exists.
What to Do If an SMS Was Missed
If you learn about the problem already at the enforcement stage, the situation can sometimes be remedied. A ruling can be appealed within 10 days from the date of its actual receipt (delivery). If the entrepreneur did not participate in the case proceedings, the deadline is usually calculated from the moment they actually received the document or learned of it through official government sources. In such cases, a motion to restore the missed deadline is filed concurrently.
How Acsour Kazakhstan Can Help
To avoid finding yourself in a situation where fines and account freezes come as a surprise, it is important to:
verify your contact information in the mobile citizens' database;
ensure all reports (especially from past periods) have been submitted;
understand which forms and by what deadlines need to be submitted, even when operations are suspended.
Acsour Kazakhstan experts are ready to:
conduct an audit of your reporting and filing calendar;
verify your company's status and outstanding obligations;
assist in navigating statistical agency requirements;
advise on administrative liability issues and risk minimization;
Contact us — we will help establish a reporting control system and avoid fines, account freezes, and unexpected collections.