-The application of a reduced rate of 0.5% on property tax Provides for inclusion in the number of property tax payers applying a rate of 0.5 percent to the tax base of social entrepreneurship entities and on the right to choose one of the lowest tax rates, if a social entrepreneurship entity complies with several provisions of paragraphs 2, 3, 4 and 5 of Article 521 of the Tax Code, subparagraph 3) of paragraph 2 and paragraph 7 of Article 521 of the Tax Code is put into effect from January 1, 2022..
-Retail tax regime at a rate of 6% for the catering sector Due to the fact that the catering sector has a high potential in the fight against the shadow economy, the special tax regime for retail tax for the catering sector is extended for 2 years (from 2023 to 2025) with the establishment of a tax rate of 6%.The special tax regime for retail tax regime has been in effect since January 1, 2021, the rate is 3%.Granting the right of deduction for the purposes of IPN costs, incurred for the prevention and prevention of the spread of infectious diseases Article 33 of the ZRK on the introduction (Article 319 of the Tax Code) is effective from July 1, 2021. This measure will allow to exempt from taxation the income of an employee on the employer's expenses for the organization and conduct of sanitary and anti-epidemic, sanitary and preventive measures, including the costs of examination and treatment in connection with the pandemic Article 696-1 of the Tax Code is effective from January 1, 2023 to January 1, 2025.
-Introduction of fees for digital mining. The payers of the digital mining fee will be legal entities and individuals engaged in digital mining (cryptocurrency mining).The object of taxation is the volumes electricity consumed during digital mining (cryptocurrency mining).The fee rate for digital mining will be in the amount of 1 tenge per 1 kilowatt of electricity consumed during digital mining (cryptocurrency mining). The tax period for calculating fees for digital mining is a quarter, tax reporting is not provided.
The payers will be informed about the results of their activities by the authorized body on mining issues, which is the Information Security Committee of the Ministry of Digital Development, Innovation and Aerospace Industry of the Republic of Kazakhstan. New articles 606-1 – 606-5 of the Tax Code will be put into effect from January 1, 2022.