A special tax regime using a mobile application ("e-SalygBusiness") may be applied by individual entrepreneurs who, in addition to meeting the conditions established for small businesses by Article 683 of this Tax Code:
1) do not use the labor of workers;
2) carry out activities in the form of personal entrepreneurship;
3) carry out one or more of the following activities:
plastering;
carpentry and carpentry;
floor covering and wall cladding works;
painting and glass works;
taxi activity;
cargo transportation by road;
real estate management for remuneration or on a contractual basis;
activities in the field of photography;
translation (oral and written) business;
property leasing (lease);
rental of property (rental) vehicles;
rental and property hiring (rental) of entertainment and sports equipment;
rental of videos and discs;
rental and property hiring (rental) of other personal consumption items and household goods;
leasing of agricultural machinery and equipment;
leasing (leasing) of office machines and equipment, including computer equipment;
services in the field of sports education and education of leisure professionals;
cultural education services;
other education services;
auxiliary educational services;
activities in the field of art;
repair of computers and peripheral equipment;
repair of communication equipment;
repair of personal items and household goods;
hairdressing services;
manicure and pedicure;
veterinary services;
land processing services;
residential cleaning and housekeeping services;
porters' services at markets, train stations;
manufacture and repair of musical instruments;
pet grazing;
4) are not payers of value added tax specified in subparagraph 1) of paragraph 1 of Article 367 of this Code.
The date of the beginning of the application of a special tax regime using a special mobile application is the date of the choice of a special tax regime using a special mobile application.
When switching from a special tax regime using a special mobile application to other special tax regimes or a generally established taxation procedure, the end date of the regime is the last day of the month in which the relevant notification of the applicable tax regime is submitted.
Digital Tax Consultant @SalyqBot developed by the State Revenue Committee
In order to promptly assist the population in clarifying tax and customs issues, improving public awareness and receiving feedback, the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan has implemented a chatbot in Telegram. The chatbot is launched from March 1 under the name "@SalyqBot" or by direct link https://t.me/salyqbot .
@SalyqBot is a digital tax consultant, developed in Kazakh and Russian and has very useful functions:
- allows you to instantly give the user information about the presence or absence of tax arrears;
- helps taxpayers to calculate the tax on vehicles and penalties on their own;
- allows you to find out the necessary background information, use the tax calendar;
- is able to send out useful news and notifications depending on the interest of the user of an individual or legal entity;
- will familiarize users with video tutorials and video instructions on current topics and issues related to the SRC;
- for legal entities, it allows you to find out information about the amounts paid.
The chatbot has a knowledge base developed on the basis of requests received by the SRC Contact Center, which allows the user to instantly get answers to frequently asked questions on tax and customs legislation, without the participation of an operator.
The user always has the opportunity to assess the level of satisfaction with the answer, as well as to ask a question, write an appeal or a wish directly to the operator of the chatbot.
This year, work will continue on the development of a chatbot, within which taxpayers will learn a lot of additional opportunities for themselves, for example, not to miss the deadline for submitting tax reports, the deadline for paying taxes, learn about the blocking (arrest) of bank accounts and other important information.
Subscribe and use the digital tax consultant @SalyqBot to minimize contacts in the process of receiving public services, exclude visits to state revenue agencies, save your time and improve the quality of awareness.
New tax privileges for exporters of raw materials
It is planned to simplify the refund of excess value added tax for exporters of raw materials. Exporters who have converted at least half of the foreign exchange earnings received from the export of raw materials into the national currency will be able to receive such privileges. This was reported in the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan.
For this purpose, a draft resolution of the Government of the Republic of Kazakhstan is being developed on approving the list of business entities that have converted at least 50 percent of the foreign exchange earnings received from the export of raw materials during the tax period.
An amendment has been made to Article 434 of the Tax Code regarding a simplified procedure for the refund of excess value added tax for business entities that have converted at least 50 percent of the foreign exchange earnings received from the export of raw materials during the tax period.
Exporters, in accordance with the conditions of paragraph 2 of Article 429 of the Tax Code, may return without tax audit an amount of no more than 80 percent of the excess value added tax within 15 working days.
The implementation of the Project will not require the allocation of funds from the republican budget.
The purpose of the implementation is to provide instruments that are more profitable than market conditions for investing funds in the national currency.