When using the SNR using a special mobile application, it is allowed to use the second special mode

Individual entrepreneurs applying a special tax regime using a special mobile application (hereinafter referred to as the SNR using the SMP) will now be entitled to apply a second special tax regime in case of income not related to the activities of the SNR using the SMP.
It is also clarified that the operator of the Internet platform, defined by the Social Code of the Republic of Kazakhstan, is recognized as a tax agent who withholds and transfers individual income tax and social payments for individual entrepreneurs applying the SNR using the NSR.
The amendments will come into force on September 1, 2024.