The innovations in the Tax Code of the Republic of Kazakhstan provide for preventive measures and are designed to facilitate the payment of taxes by both legal entities and individuals.
The introduction of a fee for digital mining is provided for the purpose of legislative regulation of the crypto currency mining industry, as well as increasing the revenue of funds to the budget from mining.
The extension of the deadline for submitting the certificate of residence until December 31, 2021, is provided for in order to exclude double taxation during the period of restrictive measures, since the submission of documents is difficult due to the introduction of quarantine measures in foreign countries.