In accordance with paragraph 5 of Article 696-3 of the Code of the Republic of Kazakhstan “On taxes and other obligatory payments to the budget” (Tax Code), the Irgiz district maslikhat DECIDED:
1. Reduce the rate of corporate or individual income tax, with the exception of taxes withheld at the source of payment, when applying a special tax regime for retail tax in the Irgiz region from 4% to 2% on income received (receivable) for the tax period.
2. This decision comes into force on January 1, 2024 and is subject to official publication.