Kazakhstan will significantly simplify the mechanism for registering activities for self-employed citizens

From January 1, 2019, until December 31, 2023, Kazakhstan plans to introduce the Single Total Payment. This was today within the framework of the expert round table on the topic: "What to expect from a single aggregate payment?" Said Minister of Labor and Social Protection of the Population Madina Abylkasymova.

"As a result of the introduction of the STP, it is envisaged to formalize the activities of 500,000 people from among the informal workers, and the flow of 65,400 payers from existing tax regimes on the basis of a patent and a simplified declaration is expected to flow," M. Abylkasimova said.

It should be noted that according to the data of the Ministry of Labor and Social Protection of the population of the Republic of Kazakhstan, according to the results of the second quarter of 2018, the employed population was 8.6 million people, including 6.5 million employees and 2,063,000 self-employed.

In the economy of the republic, out of the total number of employed 16% were informally employed (1376 thousand people), of whom hired workers who work without drawing up employment contracts to amount to about 800 thousand people and self-employed - 588 thousand.

As the current situation shows, informal factors are promoted by such factors as the complicated procedure of registration and de-registration with the tax authorities, the existence of numerous payment systems and the difficulty in determining the tax regime.

Thus, the introduction of the Single Total Payment provides for a simplified procedure for registration with the tax authorities, which will accelerate the legalization of the activities of informally employed.

The STP will apply to individuals engaged in activities for the purpose of generating income, subject to the following conditions:

1) do not use the labor of hired workers;

2) perform work, provide services for individuals. persons;

3) sell agricultural products from the exploitation of a personal subsidiary farm for consumption to individuals.

The STP will not apply to:

1) individuals providing services on the territory of commercial real estate objects, including retail facilities;

2) persons who lease (property) the property, except for the home;

3) persons engaged in private practice;

4) foreigners and stateless persons, with the exception of oralmans;

5) persons who have state registration as an individual entrepreneur.

At the same time, the marginal income for a calendar year should not exceed 100 minimum wages of MW: KZT 2,296,800 a year, KZT 247,4 thousand per month in 2019.

Thus, the CSP is intended for the main categories of self-employed, to which will be assigned employees of personal part-time farming, unpaid family workers, entrepreneurs with a small turnover of less than 100 MW per year and without hired workers.

In the opinion of the developers of the norm, the introduction of the ECP will give an impetus to the formalization of the above categories and will allow them to be involved in the social insurance and pensions system, reduce the financial burden and simplify the registration, payment and administration processes.

Senior partner of CSI Olzhas Khudaibergenov made a comment during the discussion.

"Part of the population of Kazakhstan is outside the accounting field. At the beginning, there were about 5.5 million people, then as a result, through a backstage bypass and through other methods this figure was reduced by 1.5 million people. In a country somewhere slightly more than 60% of the population do not pay taxes at all. Our main task is to bring people to the accounting field. The ECP has three positive characteristics. Firstly, it is voluntary enough; secondly, it is easy and affordable, it is even designed for people who do not understand accounting, and thirdly, it is a low tax burden. The STP applies only to natural persons, legal entities can not use this mechanism and is aimed at that category of people who do not pay anything at all, "the expert said.