The list of activities for the application of the special tax regime of retail tax has been amended

In the period from January 1, 2023 to January 1, 2025, entrepreneurs in the catering sector will be able to apply the special retail tax regime exclusively. This will reduce the tax burden on the catering sector.

Amendments were made to the Decree of the Government of the Republic of Kazakhstan “On determining the List of activities for the purposes of applying the special tax regime of retail tax” dated 02.02.2021 No. 30, which defines the types of activities in the field of public catering for the purposes of applying the special tax regime of retail tax.

Тhe rate has also been changed for the application of a special tax regime of retail tax in the amount of 6%.

Taxpayers who are currently applying the special retail tax regime have been sent information to the Taxpayer's Cabinet about the above changes. At the same time, for activities 55.10.1 “Provision of services by hotels with restaurants, with the exception of hotels located on the roadside” and 55.10.3 “Provision of hotel services with restaurants for official events”, the application of the SNR of retail tax is possible only by restaurants with them. Thus, entrepreneurs whose activities do not comply with this List must apply for the transition to the generally established taxation procedure from 01/01/2023.