The Order of the Minister of Finance of the Republic of Kazakhstan dated August 18, 2021 No. 828 approved the Rules and deadlines for the implementation of a pilot project on the use of a special mobile application for the purposes of fulfilling tax obligations and obligations on social payments when applying certain special tax regimes (hereinafter referred to as the Rules), which will enter into force on September 3, 2021.
The rules were developed in accordance with paragraph 1-1 of Article 68 of the Tax Code and determine the procedure for implementing a pilot project on the use of a special mobile application "E-Salyq Business" in order to simplify the fulfillment of tax obligations by taxpayers.
The mobile application is used when:
1) registration as an individual entrepreneur, removal from such registration;
2) choosing and changing the tax regime;
3) accounting of employees of an individual entrepreneur and individuals to whom an individual entrepreneur pays income under GPH contracts, data on which are entered into the mobile application by an individual entrepreneur;
4) forming, canceling, sending application checks, issuing an application check for an advance payment (upcoming income), issuing checks when receiving funds to pay for income recognized as such for previous periods;
5) accounting of income from application receipts.
In the mobile application, the income of the sole proprietor is formed according to the data of the application checks, KKM checks received from the operators of fiscal data, as well as data on transfers to bank accounts (if the sole proprietor agrees to disclose bank secrecy and integration with the information integration systems of second-tier banks) or data entered by the entrepreneur by manual entry;
6) automated calculation of taxes and social payments based on the data of mobile application receipts, income data, including those filled out by individual entrepreneurs independently, data on the income of employees and individuals under GPH contracts, information on which is entered into the mobile application by an individual entrepreneur independently;
7) formation of notifications on the calculated amount of tax and social payments for sole proprietors applying the SNR on the basis of a patent with the cancellation of the submission of the calculation of the patent value;
8)automatic preliminary formation and submission of a simplified declaration to the state revenue authorities;
9) termination of entrepreneurial activity in the simplified procedure provided for by Article 67 of the Tax Code;
10) obtaining certificates of registration as an individual entrepreneur and income certificates;
11) receipt of notifications provided for in paragraph 2 of Article 114 of the Tax Code;
12) payment of taxes and social payments accrued based on the results of automated calculation.
The pilot project is being implemented from October 1, 2021 to December 31, 2021 on the territory of the Republic of Kazakhstan.
At the same time, on the territory of Akmola and Zhambyl regions, the implementation of the pilot project begins on August 31, 2021.
The participants of the pilot project are:
1) individual entrepreneurs registered as users of the mobile application who apply the SNR on the basis of a patent or a simplified declaration, as well as individuals who have expressed a desire to carry out entrepreneurial activities;
2) state revenue agencies.