On 01.09.2022, the President of the Republic of Kazakhstan Kassym-Jomart Tokayev delivered a message to the people of the country "A Just State. One nation. A prosperous society", in which he said:
- In order to reset fiscal regulation, a new Tax Code will be prepared in 2023.
Its most problematic block – tax administration – should be completely updated.
It is also necessary to ensure full digitalization of tax control, excluding any face-to-face interaction.
Another priority is to increase the effectiveness of tax incentives.
To do this, it is necessary to switch to differentiated tax rates in different sectors of the economy.
It is necessary to introduce mechanisms to reduce or exempt from corporate income tax on profits aimed at technological modernization and scientific research.
It will be necessary to simplify special tax regimes in order to minimize the temptations for tax evasion.
The new code should provide for the prevention of intentional fragmentation of organizations in order to reduce the tax burden.
For the development of civilized trade, it is necessary to expand the application of retail tax with adequate rates and simple procedures.
As part of the tax reform, it is important to consider the possibility of introducing a so-called "luxury tax".
It will be charged for the purchase of expensive real estate, vehicles and will not affect the middle class.
Accounting, Analysis and Information Technology Department
State Revenue Departments for the Enbekshikazakh district