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.
Granting for 2 years (from 2023 to 2025) the right to entrepreneurs working in the field of public catering to apply the SNR of retail turnover tax, with the establishment of a tax rate of 6%, this measure is provided for in order to reduce the tax burden for the field of public catering.Deduction for the purpose of calculating the CPN of the employer's expenses in favor of employees aimed at organizing and conducting sanitary and anti-epidemic, sanitary and preventive measures in connection with the introduction of restrictive measures, including quarantine, and also not recognizing these expenses as an employee's income.
A postponement is provided for the payment of personal income tax and social tax from the FOT from April 1 to July 1, 2021 in order to support business entities in the industries most affected by the pandemic.