Introduction of a special tax regime using a mobile application ("e-SalyqBusiness")

From January 1, 2022, a new special tax regime for individual entrepreneurs using a special mobile application ("E-Salyq Business") will be introduced.

In accordance with the specified norms, the mobile application should simplify the fulfillment of tax obligations of entrepreneurs. Thus, it is envisaged that through the use of a mobile application, simple online registration as an individual entrepreneur, calculation of taxes and social payments, cancellation of the submission of TNF for persons applying the specified special tax regime will be provided.

Articles 67, 79, 115, 166, 190, 213, 482, 678, 679, 680, 681, 683, 684, Paragraphs 2-1, 686-1, 686-2,686-3 of the Tax Code, Article 33 (358 and 362) of the ZRK on the introduction are put into effect from January 1, 2022