Notification of taxpayers about the existence of tax obligations In order to receive notification of the fulfillment of tax obligations, a taxpayer has the right to provide information about his phone numbers and e-mail address to the tax authority. Paragraph 2 of Article 13 of the Tax Code comes into force on July 1, 2021
-Introduction of a special tax regime using a mobile application ("e-salyqbusiness") 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
From January 1, 2022, a new special tax regime is being introduced for individual entrepreneurs using a special mobile application ("E-salyqbusiness").In accordance with these 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.
-Establishment of the maximum threshold of tax arrears for the seizure of accounts in the amount of more than 6 MCI, the maximum threshold of tax arrears (6 MCI or 17,502 tenge) is set below which measures for the seizure of accounts are not applied.effective from January 1, 2022 Article 118 of the Tax Code is effective from July 1, 2021
-Also, second-tier banks are given the right to conduct expenditure operations on the account until the withdrawal of the order of the tax authority on the suspension of expenditure operations on the taxpayer's bank accounts when paying off the debt specified in it.
-Indication of the recipient's IIN/BIN in the receipt of the cash register, This amendment is provided for in order to enable an individual entrepreneur who is not a VAT payer to provide the buyer with an online cash register receipt instead of an ECF statement. Paragraph 7 of Article 166 of the Tax Code will come into effect from January 1, 2022
-From April 1, 2021 – VAT defaulters are required to issue an ESF for transactions worth more than 1,000 MCI and the recipient of the goods, works, services for the purposes of the CPN confirms the expenses of the ESF (paragraphs 3-1 of Article 242 and paragraph 8) of paragraph 1 of Article 412 of the RCNC).
At the same time, such expenses were previously confirmed by accounting documents or documents issued in accordance with industry legislation (invoices for goods, acts of work performed/services rendered, payment documents, etc.).