Introduction of the "taxpayer's passport"
Addition of subparagraph 57-1) of Article 1 and Article 75-1 of the Tax Code (effective from March 1, 2022)
The concept of "taxpayer passport" was introduced in order to provide open access to taxpayer data generated by tax authorities on the fulfillment of tax obligations and to inform the public (buyers, service users), contractors, etc.
The taxpayer's passport is placed by taxpayers engaged in activities in the field of public catering and trade, in places where cash registers are directly located and publicly accessible for informing the population.
Introduction of the concept of "tax mobile application"
Addition by subparagraph 63) of paragraph 1 of Article 1, subparagraph 5) of paragraph 5 of Article 73, addition by paragraphs six and seven of subparagraph 2) of paragraph 1 of Article 115 of the Tax Code (effective from January 1, 2022)
The concept of a "tax mobile application" has been introduced, through which individuals will be provided with information on the calculated amounts of tax liabilities for property tax, land tax and vehicle tax of individuals and (or) on the available amount of tax arrears, as well as notifications on the amount of taxes calculated by the tax authority.
Expanding the responsibilities of second-tier banks
Addition of sub-paragraphs 19) and 21) of Article 24 of the Tax Code (effective from March 1, 2022)
For second-tier banks and organizations engaged in certain types of banking operations, additional responsibilities have been introduced in terms of the transfer of information:
according to the total amounts of payments for the calendar year received to the current account via mobile payments;
monthly according to the total amounts received to the bank account of an individual entrepreneur (hereinafter referred to as the sole proprietor) applying certain special tax regimes and using the mobile application "e-Salyq Business" with consent to the disclosure of bank secrecy on such information. The Ministry of Finance of the Republic of Kazakhstan (hereinafter referred to as the Ministry) is developing an order on approval of the Rules, forms and deadlines for submission of such information by second-tier banks and organizations engaged in certain types of banking operations.
The addition of subparagraph 23) of Article 24 of the Tax Code (Articles 5-1 of the Law of the Republic of Kazakhstan "On the Enactment of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code)" provides for the phased introduction of this norm)
For second-tier banks and organizations engaged in certain types of banking operations, additional responsibilities have been introduced in terms of the transfer of information:
for individuals who are not registered as an individual entrepreneur or a person engaged in private practice, for identified transactions that have signs of income from doing business according to certain criteria.
GOOGLE Tax Administration
Addition of subparagraph 22) of Article 24 of the Tax Code (effective from March 1, 2022)
The amendments provide for the obligation of second-tier banks and organizations engaged in certain types of banking operations to provide the authorized body with information on the total amounts of payments and transfers for a calendar year made by individuals in favor of and in the context of foreign Internet companies.
The Ministry, in coordination with the National Bank of the Republic of Kazakhstan, is preparing an order approving the procedure, form and timing of providing such information.
Supplement to Article 24-1 of the Tax Code (effective from January 1, 2022)
The amendments provide for the obligation of payment organizations to provide the authorized body with information on the total amounts of payments and transfers for a calendar year made by individuals in favor of and in the context of foreign Internet companies.
Addition of subparagraph 11-1) of paragraph 3 of Article 30 of the Tax Code (effective from January 1, 2022)
The amendments provide for the provision by the authorized body to second-tier banks, organizations engaged in certain types of banking operations, payment organizations, information about the taxpayer (tax agent) constituting a tax secret in order to obtain information about the total amounts of payments and transfers for a calendar year made by individuals in favor of and in the context of foreign Internet companies.
Addition of a new subparagraph 3) paragraph 1 of Article 777 of the Tax Code (effective from January 1, 2022)
The amendment provides for the introduction of a new concept of merchant ID, for the purposes of tax administration of foreign companies through whose Internet platform electronic trade in goods and provision of electronic services to individuals is carried out.
Addition of a new subparagraph 4-1) of paragraph 1 of Article 778 of the Tax Code (effective from January 1, 2022)
The amendment provides for the provision by foreign companies, through the Internet platform of which electronic trade in goods and the provision of electronic services to individuals, of additional details, including merchant ID data, used for accepting payments and (or) money transfers, for the purpose of conditional registration of such foreign companies.
New version of paragraph 4 of Article 779 of the Tax Code (effective from January 1, 2022)
The amendments introduced provide for bringing the norms into line with the customs legislation of the Republic of Kazakhstan.
Changing the deadlines for the fulfillment of the tax obligation to pay taxes
Amendments to paragraph 1 of Article 51 of the Tax Code (effective from January 1, 2022)
The amendments provide for the provision of installments for the payment of taxes and (or) fees for a period of more than one year only secured by the taxpayer's real estate and (or) a third party and (or) under a bank guarantee.
Addition of subparagraph 2) of Article 52 of the Tax Code with provisions according to which the sole dwelling of an individual, sole proprietor, or a person engaged in private practice cannot be the subject of pledge.
In order to implement these amendments, the Ministry is preparing amendments and additions to Order No. 665 dated July 10, 2020 "On Approval of the Rules for the Provision of Public Services by State Revenue Bodies of the Republic of Kazakhstan".
Simplification of the procedure for termination of the activity of value added tax payers (hereinafter referred to as VAT)
Amendments to subparagraph 1) of paragraph 1 of Article 59 and subparagraph 1) of paragraph 1 of Article 66 of the Tax Code (effective from January 1, 2022)
It provides for the application of a simplified liquidation procedure to VAT payers who, according to tax reporting data, did not carry out business activities during the limitation period.
Application of cash registers
Addition of subparagraph 1) of Article 165 of the Tax Code (effective from January 1, 2022)
The concept of "monetary settlements" includes, among other things, settlements using mobile payments.
In order to use the online cash register for cash payments for the purchase of goods, performance of works, provision of services carried out through mobile payments.
The concept of "mobile payments" is introduced by subparagraph 41-1) of Article 1 "On payments and payment systems".
In addition, Article 27 of the Entrepreneurial Code of the Republic of Kazakhstan is supplemented by subparagraph 3-1), which provides for the obligation for business entities when accepting non-cash payments to a bank account for the sale of goods, performance of works, provision of services to use a current bank account intended for entrepreneurial activity.
Other forms of tax control
Addition of subparagraph 8) of paragraph 4 of Article 69 and Article 176-1 of the Tax Code (effective from January 1, 2022)
A new and different form of state control is being introduced – "Traceability of goods turnover". The introduction of this norm is connected with the signing on May 29, 2019 of the Agreement on the Mechanism of Traceability of Goods Imported into the Customs Territory of the Eurasian Economic Union.
Traceability of goods turnover provides for the organization of accounting of goods subject to traceability and transactions related to the turnover of such goods using national traceability systems. The national traceability system is the ESF IS. Taxpayers are required to issue accompanying documents in the form of electronic documents.
Submission of tax reports
Addition of a new paragraph of paragraph 9 of Article 208 of the Tax Code (effective from January 1, 2018)
The amendments provide for the right of a tax agent not to submit tax reports in the absence of objects of taxation for corporate income tax (hereinafter referred to as CIT) withheld at the source of payment from non-resident income.
Deductions
Amendments to subparagraph 7) of paragraph 5 of Article 232 and paragraph 6 of Article 250 of the Tax Code
Granting to a credit partnership the right to deduct the amount of expenses for the creation of provisions (reserves) against doubtful and hopeless assets for micro-loans provided, as well as remuneration for them, with the exception of assets provided to an interconnected party or to third parties for the obligations of an interconnected party.
Due to the fact that all credit partnerships belong to financial organizations, and also taking into account that all credit partnerships engaged in the field of agricultural financing belong to small and medium-sized businesses, they are required to prepare financial statements in accordance with international financial reporting standards for small and medium-sized businesses.
Administration of excisable products
Replacement of the term "excise stamps" with "means of identification"