Article 683 of the Tax Code has been supplemented with a list of types of activities (marketing services, rental and operation of a trading market, leasing and management of own real estate used (to be used) in entrepreneurial activity (except for housing), subleasing of commercial objects (trading markets), and management of such leased objects, the activities of two or more taxpayers in the provision of services by hotels on the territory of one hotel or a detached building in which such services are provided), in the implementation of which taxpayers are not entitled to apply special tax regimes (SNR) for small businesses.
The exclusion of the above-mentioned types of activities from the SNR is introduced in order to exclude tax optimization schemes by splitting up the business (including using the sublease mechanism), carried out in order to avoid registration as VAT and, accordingly, the occurrence of tax liabilities for this tax, as well as exceeding the income limit established for the application of the SNR, with the need to the subsequent transition to the generally established taxation procedure.
Limitation of the types of activities carried out by payers of a single aggregate payment
Amendments to subparagraph 3) of Article 774 of the Tax Code (effective from January 1, 2023)
The amendment provides for the introduction of restrictions on the implementation of activities within the framework of the payment of the ESP by analogy with the SNR.
Thus, persons engaged in such activities as consulting and (or) marketing services, activities in the field of accounting or auditing, financial, insurance and intermediary activities of an insurance broker and insurance agent, activities in the field of law, justice and justice, persons providing services on the basis of agency contracts (agreements) are not entitled to be recognized as ESP payers from January 1, 2023.
Chief Specialist of the UGD for
Enbekshikazakh district
Zhumakhanov M.M.