On 5 October 2018 a tax amnesty was announced for small and medium enterprises (SMEs). The amnesty is expected to be implemented in 2019. Under the amnesty no fine or penalty is to be applied if the SME pays its tax due in full.
Another measure announced at the same time is an increase of the threshold of criminal responsibility for tax violations. This is to rise from 20,000 MCI to 50,000 MCI. The monthly calculation index (MCI) is KZT 2,405 in 2018. This measure is also expected to be implemented in 2019.
