Resolution of the Government of the Republic of Kazakhstan dated October 30, 2020 No. 721 " On Amendments to the Resolution of the Government of the Republic of Kazakhstan dated April 20, 2020 No. 224 "On further 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 "(hereinafter- PP RK No. 224) on taxation ""provides that the coefficient" 0 " is valid until January 1, 2021 in respect of mandatory occupational pension contributions, social contributions, contributions and deductions for mandatory social health insurance, with the exception of those paid by an individual entrepreneur for himself.That is, these changes do not apply to IPN and social tax.
In connection with the above, the application of the coefficient " 0 "in the relations of individual income tax and social tax is not extended, respectively, a lawyer who does not have employees is not entitled to apply the coefficient" 0 " to the rates of individual income tax for the period from October 01, 2020 to January 01, 2021.