The state revenue bodies are constantly working to improve administration, including using digital technologies. Thus, in order to implement the instructions of the Head of State on the need to simplify the procedures for fulfilling tax obligations for individual entrepreneurs, the mobile application "E-Salyq Business" has been developed.
The introduction of the application is provided for by amendments and additions to the Tax Code, which came into force in 2022.
A new special tax regime has been introduced — using a special mobile application. The conditions of its application are identical to the conditions for the application of a patent-based SNR, in the future it is assumed that it should replace this regime. And the differences just in using the capabilities of the mobile application.
"E-Salyq Business" exempts entrepreneurs from calculating taxes and social payments, since the application itself performs automatic calculation of taxes and social payments based on income determined by checks generated by the entrepreneur in the application, instead of checks of the CMC, which now an entrepreneur using such a mobile application has the right not to apply.
In addition, an entrepreneur applying the new tax regime is exempt from submitting tax reports. The application also introduces additional services that provide for the issuance of various certificates, transfers of accounts, and so on. Also, notifications will be received from the tax authorities, if necessary, and all correspondence on tax obligations can be made in the application.
The application is integrated with second-tier banks, through which you can pay all amounts of taxes without leaving home. In case of overpayment or refund, the functionality allows you to implement these services. The following service also arouses considerable interest from entrepreneurs. The use of the service, as well as the application itself, is free.
The service allows you to generate a receipt, send it, for example, to the recipient of the service using messengers. A receipt can be generated for an advance payment, in payment for past periods. And what I would like to pay attention to is that this check service within the pilot is available both to those sole proprietors who apply the patent regime, and to those who apply the SNR based on a simplified declaration. The possibility of termination of entrepreneurial activity or suspension has also been implemented. The pilot application is not available for all entrepreneurs. Only persons registered as sole proprietors and applying special tax regimes based on a patent and a simplified declaration can participate in the pilot. Therefore, an individual who has expressed a desire to carry out entrepreneurial activity, in order to use the mobile application, after downloading the application and logging in to it, must choose the registration service as an individual entrepreneur. To do this, it is necessary to fill in the necessary details (types of activities, the location of the sole proprietor — the place of preferential business activity, the choice of tax regime).
Now, accordingly, in order to implement this already significantly simplified procedure, there is no need to go separately to the elicence portal to submit a notification about the start of activities through it or submit it through the PSC.
For the convenience of the entrepreneur, the application generates certificates confirming the registration of an individual entrepreneur, according to the income received by him, a service for selecting and changing tax regimes has been developed.
The application will make it possible to simplify the process of calculating obligations, filling out a declaration, this is the module of employees. The entrepreneur independently indicates the data necessary for calculating obligations, both for the entrepreneur himself and for his employees, as well as individuals to whom the entrepreneur pays income (date of employment, salary, availability of the right to benefits, employee status, an individual under a GPH contract). Based on these data, the application will determine the obligations to be paid monthly and fill them out, if necessary, in the relevant sections of the Simplified Declaration.
The app is available for download on Google Play.
Press service of the State Duma of Akmola region