Retail sales TAX: approved activities

By the Government decree of February 2, 2021 No. 30 defines the activities for the application of special tax regime tax retail.

The decree comes into force on January 1, 2021 and is valid until January 1, 2023.

The List includes 114 OKED codes.

The SNR of the retail tax is entitled to be applied by taxpayers, provided that they:

* recognized as small and medium-sized businesses in accordance with the Business Code of the Republic of Kazakhstan;

* carry out one or more activities defined by the Government of the Republic of Kazakhstan for the purposes of applying this regime.

The SNR of the retail tax provides for a special procedure for calculating the CPN or IPN, with the exception of taxes withheld at the source of payment.

The calculation of the CIT or PPI, with the exception of taxes withheld at the source of payment, is made by the taxpayer independently by applying a rate of 3% to the object of taxation for the reporting tax period. Taxpayers applying the SNR are not VAT and social tax payers.

 

http://adilet.zan.kz/rus/docs/P2100000030