Changes in tax legislation from 2021.

A special tax regime has been introduced for small and medium-sized businesses affected by the pandemic in the form of voluntary payment of retail tax in the amount of 3%, which will be valid until January 1, 2023.

The tax period for the retail tax regime is a quarter.
The regime is designed for 2 years (from 2021 to 2023)

This regime can be applied by small and medium-sized businesses engaged in one or more types of activities defined by the Government of the Republic of Kazakhstan.

Under this regime, taxpayers are exempt from paying VAT and social tax.

From April 1, 2021, deductions for CPN are made subject to the availability of ESF.
Exceptions are provided:
- work and services for non-residents;
- passenger transportation by railway transport;
- gratuitous transfer of goods to individuals . person (not sole proprietor);
- provision of services under article 397;
- imported goods to Kazakhstan from the EAEU;
- goods imported into the territory of the EAEU.

In the case when the statement of the CF on paper is allowed, deductions
are made if there is an invoice on paper.
The date of the invoice statement does not affect the date of recognition of expenses

Since 2020, a tax deduction for contributions to the OSMS will be introduced.
Provided to employees.
Supporting documents are not needed for deductions on OPV and in the OSMS.

Application is possible with several tax agents

Since 2021, 90% of the adjustment for the IPN has been postponed and is used
as a reduction in taxable income.
With this application, it does not affect taxes and contributions from the FOT.

Since 2018, when calculating the IPN, individuals under the GPH are provided with a tax deduction for OPV and VOSS.

From 2022, it is planned to reduce the threshold for VAT registration from 30,000 to 20,000 MCI

Submission of a declaration on indirect taxes on imported goods is excluded

TNF 328.00 performs the role of a tax return

Added categories that have an obligation to issue a CF:
- taxpayers (non-payers of VAT) in the sale of goods of the Armed Forces;
- taxpayers on transactions over 1000 MCI (except if the buyer is on the SNR);
- for international transportation services.

Expenses of an individual entrepreneur or a legal entity registered for VAT on transactions for which payment is made in cash and the amount exceeds 1000 MCI are not deductible for CPN

When the SF is issued for a public procurement transaction, the date and number of the public procurement contract are indicated.