Article 1. Make amendments and additions to the following legislative acts of the Republic of Kazakhstan:
To the Code of the Republic of Kazakhstan dated December 25, 2017 "On taxes and other mandatory payments to the Budget" (Tax Code):
1) add subparagraph 16-1) to article 24 as follows:
"16-1) submit information to the tax authority at the location of the specified taxpayers no later than the 25th day of the month following the quarter, in the form established by the authorized body by agreement, on taxpayers exercising the rights of the creditor in respect of the right (claim) assigned to him under the bank loan agreement within the framework of the trust management agreement concluded with the collection agency, to the tax authority at the location of the specified taxpayers no later than the 25th day of the month following the quarter, in the form established by the authorized body by agreement with the authorized body for regulation, control and supervision of the financial market and financial organizations;";
2) paragraph 10 of Article 26 should be worded as follows:
"10. The authorized body for regulation, control and Supervision of the financial market and Financial organizations is obliged, no later than the 25th day of the month following the quarter, to submit to the authorized body information on contracts containing conditions for the transfer of rights (claims) in respect of the taxpayer performing collection activity in the form established by the authorized body in coordination with the authorized body for regulation, control and supervision of the financial market and financial organizations.";
3) paragraph 1 of article 28 should be worded as follows:
"1. Collection agencies are required to submit information on contracts containing conditions for the transfer of rights (claims) to the collection agency, as well as on taxpayers exercising the rights of the creditor in respect of the right (claims) assigned to him under a bank loan agreement under a trust management agreement concluded with the collection agency, to the tax authority at its location no later than 25 the date of the month following the quarter, in the form established by the authorized body in coordination with the authorized regulatory body, control and supervision of the financial market and financial organizations.";
4) in paragraph 3 of Article 30:
add subparagraph 3-1) to the following content:
"3-1) to the financial manager within his competence with respect to the debtor for whom he conducts procedures provided for by the legislation of the Republic of Kazakhstan on the restoration of solvency and bankruptcy of citizens of the Republic of Kazakhstan;";
the first paragraph of subparagraph 4) should be worded as follows:
"4) the central state bodies of the Republic of Kazakhstan in the field of state planning, state statistics, regulation of trade activities, foreign trade activities, environmental protection, in the field of oil and gas, petrochemical industry, transportation of hydrocarbons, in the field of subsurface use of hydrocarbons, state regulation of the production of petroleum products, gas and gas supply, main pipeline, in the field of social protection population, authorized body of external state audit and financial control, to the antimonopoly authority and the authorized body in the field of interaction with non-governmental organizations in the cases provided for by this Code and (or) the laws of the Republic of Kazakhstan.";
5) in Article 117:
add the first part of paragraph 3 with the ninth paragraph of the following content:
"when the court issues a ruling on the initiation of proceedings on the application of the procedure for the restoration of solvency or judicial bankruptcy in accordance with the Law of the Republic of Kazakhstan "On the restoration of solvency and bankruptcy of citizens of the Republic of Kazakhstan" – from the date of such a ruling;";
add paragraph 4 with subparagraph 4) as follows:
"4) the entry into force of a court decision on refusal to apply the procedure for restoring solvency or judicial bankruptcy – from the date of the court's ruling on the initiation of a case on the application of the procedure for restoring solvency or judicial bankruptcy.";
6) paragraph 3 of article 128 should be supplemented with subparagraphs 4) and 5) as follows:
"4) application of the judicial bankruptcy procedure in respect of an individual in accordance with the Law of the Republic of Kazakhstan "On Restoration of Solvency and Bankruptcy of Citizens of the Republic of Kazakhstan" – from the date of the court's decision on the application of the judicial bankruptcy procedure;
5) the application of the procedure for restoring solvency in relation to an individual in accordance with the Law of the Republic of Kazakhstan "On restoring Solvency and Bankruptcy of Citizens of the Republic of Kazakhstan" – from the date of the court's decision on the application of the procedure for restoring solvency.";
7) add paragraph 3-2 to Article 242 as follows:
"3-2. Deductions for expenses on goods, works, services when they are purchased from persons applying a special retail tax regime are made subject to the provisions of paragraph 3 of this article and the availability of an invoice in electronic form or a receipt of a cash register with the function of fixing and (or) transmitting data or a receipt of a special mobile application containing identification number of the buyer of goods, works, services.";
8) in article 248:
subparagraph 2) of paragraph 1, replace the words "legal entities and individual entrepreneurs," with the words "individuals, individual entrepreneurs and legal entities,";
paragraph 5 should be worded as follows:
"5. In the cases provided for in subparagraph 2) paragraph 1 of this Article, doubtful claims are subject to deduction in the tax period in which the court's ruling on the completion of the bankruptcy procedure came into force or a decision was made by the state body exercising leadership in the field of public administration to restore the solvency and bankruptcy of citizens of the Republic of Kazakhstan, on the completion of the out-of-court bankruptcy procedure and recognition of the debtor as bankrupt.";
9) in paragraph 2 of article 319:
subparagraph 11) should be worded as follows:
"11) the amounts of pension savings of depositors of the unified accumulative pension fund and voluntary accumulative pension funds sent to life insurance organizations to pay insurance premiums under the concluded accumulative insurance contract (pension annuity), the amount of money to be returned to the unified accumulative pension fund under the pension annuity contract, as well as redemption amounts under the contracts pension annuities sent to insurance organizations in accordance with the procedure provided for by the legislation of the Republic of Kazakhstan;";
add subparagraph 51) of the following content:
"51) write-off of the debtor's obligations, in respect of which the bankruptcy procedure or restoration of solvency has been applied in accordance with the Law of the Republic of Kazakhstan "On restoration of Solvency and Bankruptcy of citizens of the Republic of Kazakhstan".";
10) add the first part of paragraph 1 of Article 384 with subparagraph 3) of the following content:
"3) in the tax period in which the out-of-court bankruptcy procedure has been completed or a court decision has been made on the application of the judicial bankruptcy procedure in accordance with the Law of the Republic of Kazakhstan "On the Restoration of Solvency and Bankruptcy of Citizens of the Republic of Kazakhstan".";
11) in Article 412:
paragraph 1, add subparagraph 12) as follows:
"12) taxpayers applying a special retail tax regime, at the request of the buyer of goods, works, services in order to comply with the provisions of paragraph 3-2 of Article 242 of this Code.";
subparagraph 1) of paragraph 13 should be supplemented with the fourth paragraph as follows:
"with the presentation to the buyer of goods, works, services of a receipt of a special mobile application containing the identification number of such a buyer of goods, works, services;";
12) the title of paragraph 6 of Chapter 69 should be worded as follows:
"Paragraph 6. Payment for the use of forest and plant resources";
13) in article 584:
in paragraph 1:
the first paragraph should be worded as follows:
"1. The fee for the use of plant and forest resources (hereinafter referred to as the fee) is charged:";
add the following paragraphs to the second and third:
"for the use of plant resources on plots of all categories of land, except for the lands of the state forest fund and specially protected natural territories, in the order of special use when harvesting (collecting) wild plant species for pharmaceutical, food and technical needs;
for the following types of forest use on the plots of the state forest fund:";
the fourth paragraph of subparagraph 5) should be deleted;
add paragraphs 3-1 and 4-1 as follows:
"3-1. The right to use plant resources in the order of special use of the plant world is granted subject to payment for the use of plant resources in accordance with the tax legislation of the Republic of Kazakhstan and notification of harvesting (collection) of wild plants for pharmaceutical, food and technical needs.";
"4-1. Local executive bodies of regions, cities of republican significance and the capital quarterly, no later than the 15th day of the second month following the reporting quarter (year), submit to the tax authorities at their location information on payers of fees for the use of plant resources and objects of taxation in the form established by the authorized body.";
item 5 state in the following wording:
24 pages – 4 MCI (for children under 16);
36 pages – 8 MCI;
48 pages – 12 MCI;
certificates of a stateless person, travel document – 8 MCI;
identity cards of a citizen of the Republic of Kazakhstan – 0.2 MCI;
identity cards of a citizen of the Republic of Kazakhstan in connection with its loss during the year more than twice – 1 MCI;
residence permit of a foreigner in the Republic of Kazakhstan – 0.2 MCI;";
20) in paragraph 1 of article 644:
subparagraph 8) should be worded as follows:
"8) income from assignment of claim rights when acquiring debt claim rights from a resident or a non–resident legal entity operating in the Republic of Kazakhstan through a permanent establishment, with the exception of income provided for in subparagraph 8-1) of this paragraph – for a non-resident acquiring the right of claim.
At the same time, the amount of such income is determined in the form of a positive difference between the amount to be received from the debtor at the request of the principal debt, including the amount in excess of the principal debt at the date of assignment of the right of claim, and the cost of acquiring the right of claim;";
add subparagraph 8-1) as follows:
"8-1) income from assignment of claim rights when acquiring debt claim rights from a resident or a non–resident legal entity operating in the Republic of Kazakhstan through a permanent establishment, which are assigned (assigned) in accordance with the Laws of the Republic of Kazakhstan "On Banks and Banking Activities in the Republic of Kazakhstan" and "On Microfinance activities", – for a non-resident acquiring the right of claim.
At the same time, the amount of such income is determined in the form of a positive difference between the amount actually paid by the debtor and the cost of acquiring the right of claim.
Income from the assignment of the right of claim is recognized in the tax period in which a positive difference arises (increases). At the same time, the positive difference previously recognized in previous tax periods is not taken into account;";
21) add paragraph 6 of Article 645 with sub-paragraphs 7) and 8) as follows:
"7) a resident legal entity, which is a service company, upon payment by the debtor to a non–resident of the income established by subparagraph 8-1) of paragraph 1 of Article 644 of this Code for assets, the rights (claims) for which have been assigned (assigned) in accordance with the laws of the Republic of Kazakhstan "On Banks and Banking Activities in the Republic of Kazakhstan" and "About microfinance activities".
Calculation, withholding and transfer of corporate income tax at the source of payment to the budget from the income of a non-resident shall be carried out in accordance with the procedure established by Article 645 of this Code;
8) an individual entrepreneur, a resident legal entity who are debtors on assets, the rights (claims) for which have been assigned (assigned) in accordance with the laws of the Republic of Kazakhstan "On Banks and Banking Activities in the Republic of Kazakhstan" and "On microfinance activities", on income established by subparagraph 8-1) of paragraph 1 of Article 644 of this Code, in the absence of a trust management agreement between a non-resident and a service company defined by subparagraph 7) of this paragraph.";
22) subparagraph 3) of paragraph 1 of Article 686-2 should be supplemented with the thirty-fourth paragraph as follows:
"courier delivery, with the exception of postal delivery services;";
23) add Chapter 77-2 as follows:
"Chapter 77-2. Special retail tax regime
Article 696-3. The procedure for the application of the special tax regime of retail tax and the calculation of taxes in its application
A special retail tax regime may be applied by taxpayers who meet the following conditions:
1) the average number of employees for the tax period does not exceed 200 people;
2) the income for a calendar year does not exceed 600,000 monthly calculation index established by the law on the republican budget and effective on January 1 of the corresponding financial year;
3) carry out exclusively one or more of the types of activities defined by the Government of the Republic of Kazakhstan for the purposes of applying this regime.
Legal entities whose founder or participant is at the same time the founder or participant of another legal entity applying a special retail tax regime are not entitled to apply a special retail tax regime.
The special tax regime of retail tax provides for a special procedure for calculating corporate or individual income tax, with the exception of taxes withheld at the source of payment.
The calculation of corporate or individual income tax, with the exception of taxes withheld at the source of payment, when applying a special tax regime of retail tax is carried out by the taxpayer independently by applying to the object of taxation for the reporting tax period a rate in the amount of:
4% on income received (to be received) for the tax period in the Republic of Kazakhstan and abroad, unless otherwise provided by paragraph three of this paragraph;
8% on income received from the sale of goods, performance of works, provision of services to taxpayers who apply the norms of paragraph 3-2 of Article 242 of this Code on the allocation of expenses to deductions for the calculation of corporate or individual income tax.
Local representative bodies have the right to lower the rate set by paragraph two of paragraph 4 of this Article by no more than 50 percent, depending on the type of activity and location of the facility.
At the same time, it is prohibited to lower the rate individually for individual taxpayers.
Such a decision to lower the rate is made by the local representative body no later than December 1 of the year preceding the year of its introduction, is put into effect from January 1 of the year following the year of its adoption, and is subject to official publication.
A taxpayer applying a special retail tax regime must keep separate tax records on income taxed at the rates applied in accordance with the provisions of paragraph 4 of this Article.
The object of taxation for a taxpayer applying a special retail tax regime is income received (to be received) in the Republic of Kazakhstan and abroad, determined collectively for the tax period in accordance with the generally established procedure:
by a legal entity – in accordance with Articles 225 – 240 of this Code;
by an individual entrepreneur – similarly to the procedure for determining the total annual income for the purpose of calculating corporate income tax established by Article 225 of this Code, taking into account the specifics provided for in Articles 226 – 240 of this Code.
At the same time, when calculating corporate or individual income tax, with the exception of taxes withheld at the source of payment, the object of taxation for a taxpayer applying a special retail tax regime is subject to reduction by the amount of expenses of such an employer taxpayer on the income of its employees.
Article 696-4. Tax period, terms of submission of the declaration and payment of taxes
The tax period for the application of a special retail tax regime is a calendar quarter.
Declarations for taxpayers applying a special retail tax regime shall be submitted to the tax authority at the taxpayer's location no later than the 15th day of the second month following the reporting tax period.
Payment to the budget of taxes specified in the declaration for taxpayers applying a special retail tax regime is made no later than the 25th day of the second month following the reporting tax period.";
24) paragraph 2 of Article 702 should be supplemented with parts three and four as follows:
"If a peasant or farm has agricultural land plots located in different territorial zones, for the purposes of this paragraph, the total area of such plots should not exceed the largest limit area of the land plot established for such territorial zones.
At the same time, the area of agricultural land plots located in each territorial zone should not exceed the size of the maximum area of the land plot established for such territorial zones.";
25) paragraph 2 of Article 776-1 should be stated in the following wording:
"2. For the purposes of this Chapter, individual entrepreneurs and legal entities that are subjects of micro and small entrepreneurship, applying special tax regimes provided for in paragraph 3 of Chapter 77, Chapters 77-2 and 78 of this Code, paying income to an individual, with the exception of a non-resident individual, in the form of wages and who have chosen fulfillment of obligations to calculate, withhold and transfer individual income tax from such income as part of a single payment.";
26) Article 776-2 should be worded as follows:
"Article 776-2. The object of taxation by a single payment
"The object of taxation by a single payment is the income of an employee, with the exception of a non-resident employee, provided for in Article 322 of this Code, accrued by an employer who is a micro and small business entity applying special tax regimes provided for in paragraph 3 of Chapter 77, Chapters 77-2 and 78 of this Code.";
27) paragraph 6 of Article 776-4 set out in next edition:
"6. Payment, transfer of a single payment, penalties for a single payment and their distribution in the form of individual income tax and social payments (with the exception of mandatory occupational pension contributions), penalties, as well as their refund are carried out in accordance with the procedure determined by the authorized state body in the field of social security in coordination with the National Bank of the Republic of Kazakhstan, authorized by the agency, as well as by authorized state bodies for state planning, in the field of healthcare and in the field of digital development.".
To the Law of the Republic of Kazakhstan dated December 25, 2017 "On the entry into force of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code)":
1) add Article 7-1 as follows:
"Article 7-1. Despite the provisions of parts one and two of paragraph 2 of Article 82 of the Tax Code, to establish that in the period from January 1, 2023 to May 1, 2023, there is no obligation to file a tax application for registration for value added tax from taxpayers who have submitted a notice of the applicable regime for switching to a special retail tax regime taxation in connection with the implementation of exclusively one or more of the following types of activities in the field of public catering:
p/p OKED Types of activities
55.10.1* Provision of services by hotels with restaurants, with the exception of hotels located on the roadside
55.10.3* Provision of hotel services with restaurants for official events
56.10.1 The activities of restaurants and the provision of food delivery services, with the exception of the activities of facilities located on the roadside
56.10.2 The activities of restaurants and the provision of food delivery services by objects located on the roadside
56.21.0 Delivery of ready-made food to order and other catering activities
56.29.1 Other types of catering outside settlements
56.29.2 Other types of catering on passenger trains
56.29.9 Other catering activities not included in other groupings
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*with the exception of the provision of services by hotels (hotel services).";
2) add Article 7-2 as follows:
"Article 7-2. Despite the provisions of Part three of paragraph 1 of Article 85 of the Tax Code, to establish that in the period from January 1, 2023 to May 1, 2023, taxpayers applying the provisions of part two of paragraph 8-1 of Article 679 of the Tax Code, a tax application for registration for value added tax is submitted on the day of filing a notification of the applicable tax regime, specified in Article 57-16 of this Law.";
3) in subparagraph 2) of Article 33:
the forty-first paragraph should be worded as follows:
"11) the amounts of pension savings of depositors of the unified accumulative pension fund and voluntary accumulative pension funds sent to life insurance organizations to pay insurance premiums under the concluded accumulative insurance contract (pension annuity), the amount of money to be returned to the unified accumulative pension fund under the pension annuity contract, as well as redemption amounts under the contracts pension annuities sent to insurance organizations in accordance with the procedure provided for by the legislation of the Republic of Kazakhstan;";
add the following paragraph one hundred and fifty-first:
"51) write-off of the debtor's obligations, in respect of which the bankruptcy procedure or restoration of solvency has been applied in accordance with the Law of the Republic of Kazakhstan "On restoration of solvency and bankruptcy of citizens of the Republic of Kazakhstan".";
4) add Article 57-15 as follows:
"Article 57-15. Suspend from January 1, 2023 until May 1, 2023 the effect of subparagraph 3) of paragraph 8 of Article 679 of the Tax Code, establishing that during the suspension period this subparagraph is valid in the following wording:
"3) in other cases – the 1st day of the month following the month in which the notification of the applicable tax regime is submitted, if otherwise is not established by paragraph 8-1 of this article.".";
5) add article 57-16 as follows:
"Article 57-16. For the period from January 1, 2023 to May 1, 2023, supplement Article 679 of the Tax Code with paragraph 8-1 as follows:
"8-1. Taxpayers who are not payers of value added tax and have submitted a notice of the applicable tax regime before May 1, 2023, are entitled to apply a special retail tax regime from January 1, 2023.
Taxpayers who are payers of value added tax and have submitted a notification of the applicable tax regime before May 1, 2023, have the right to apply a special retail tax regime from the date of filing a notification of the applicable tax regime.".";
6) add Article 57-17 as follows:
"Article 57-17. Suspend from January 1, 2023 until January 1, 2024 the effect of the paragraph of the third paragraph 5 of Article 696-3 of the Tax Code, establishing that during the suspension period this paragraph is valid in the following wording:
"Such a decision to lower the rate is made by the local representative body no later than July 1 of the current year, is put into effect from January 1 of the year of its adoption and is subject to official publication.".".
Article 2. This Law shall enter into force upon the expiration of ten calendar days after the date of its first official publication, with the exception of:
1) sub-paragraphs 5), 6), 8), paragraphs of the fourth and fifth sub-paragraphs 9), sub-paragraph 10), paragraphs of the eighth and ninth sub-paragraphs 18), sub-paragraphs 23), 24), 25), 26) and 27) of paragraph 1 and paragraph 2 of Article 1, which enter into force on January 1, 2023;
2) sub-items 1), 2), 3), 7), 11), paragraphs of the third – seventh, tenth and eleventh subitems 18) of paragraph 1 of Article 1, which are put into effect after sixty calendar days after the date of its first official publication;
3) paragraphs of the fourth and fifth subitems 4), paragraphs of the second and third subitems 9), subitems 12), 13), 14), 15), 16), 17), 19), 20) and 21) paragraph 1 of article 1, which come into force on January 1, 2024.
President of the Republic of Kazakhstan K. TOKAYEV