On measures to implement the Decree of the President of the Republic of Kazakhstan
dated March 16, 2020 No. 287 "On further measures to stabilize the economy" on tax policy issues
In accordance with the Decree of the President of the Republic of Kazakhstan dated March 16
2020 No. 287 "On further measures to stabilize the economy"The Government of the Republic of Kazakhstan DECIDES:
For the period up to October 1, 2020, to establish a value-added tax rate of 8% when making sales and imports of goods included in the list of socially significant food products approved by the decree of the Government of the Republic of Kazakhstan dated March 1
2010 No. 145.
For the period up to December 31, 2020, exempt from excise duty producers of excisable goods on the territory of the Republic of Kazakhstan for gasoline (except aviation), diesel fuel sold for export.
For 2020, to establish a coefficient of "0" to the property tax rates of legal entities and individual entrepreneurs on the objects of taxation used in the implementation of entrepreneurial activities in the field of tourism, catering and hotel services.
For taxpayers classified as subjects of micro, small or medium-sized enterprises in accordance with the Entrepreneurial Code of the Republic of Kazakhstan:
- to grant a deferral of the payment deadline for all taxes and other mandatory payments to the budget, as well as social payments until June 1, 2020;
- suspend, until June 1, 2020, the adoption of measures regarding the application of means to ensure the fulfillment of a tax obligation not fulfilled on time and the compulsory collection of tax and customs debts, as well as social payment arrears, with the exception of taxpayers with a high degree of risk;
- extend until 1 June 2020 deadlines notification under sub-paragraph 10) of paragraph 2 of article 114 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments to the budget" (Tax code), occurring during the period of emergency
(15 March 2020 to 15 April 2020), except for taxpayers with vysokostebelnyh risk;
- suspend the duration of inspections carried out by state revenue bodies for the period of the state of emergency, while the suspension period is not included in the inspection period.
This resolution is put into effect from the date of its signing and is subject to official publication.
Prime Minister
Of the Republic of Kazakhstan A. Mamin