Resolution of the Government of the Republic of Kazakhstan dated May 22, 2023 No. 393
On determining the types of activities for the purposes of Applying the special retail tax regime and Invalidating the Decree of the Government of the Republic of Kazakhstan dated November 17, 2022 No. 912 "On Amendments to the Decree of the Government of the Republic of Kazakhstan dated February 2, 2021 № 30 «On the definition of activities in for the purposes of applying a special tax regime of retail tax»
(with ammendments and additions as of 18.02.2025)
In accordance with subparagraph 3) of paragraph 1 of Article 696-1 of the Code of the Republic of Kazakhstan "On taxes and other mandatory payments to the budget" (Tax Code) "The Government of the Republic of Kazakhstan hereby RESOLVED as follows:
Determine the types of activities in the field of catering for the purposes of applying a special tax regime of retail tax in accordance with the Annex to this resolution.
Repeals the Resolution of the Government of the Republic of Kazakhstan dated November 17, 2022 No. 912 "On Amendments to the Resolution of the Government of the Republic of Kazakhstan dated February 2, 2021 No. 30 "On the definition of types of activities for the purposes of applying a special retail tax regime". 3. This resolution shall enter into force upon the expiration of ten calendar days after the date of its first official publication and shall apply to legal relations that have arisen since January 1, 2023.
This decree enters into force upon the expiration of ten calendar days after the date of its first official publication and shall apply to legal relations that have arisen since January 1, 2023.
|
Prime-Minister of the |
|
The appendix is set out in edition of the Decree of the Government of the Republic of Kazakhstan dated December 29, 23, No. 1240 (effective January 22, 2024) (see old edition.); changes have been made in accordance with the Decree Government of the Republic of Kazakhstan dated 05.02.25 № 39 (put into effect from 18 February 2025) (see old edition)
Annex
to the decree of the Government
of the Republic of Kazakhstan
dated 22 May 2023 № 393
Types of activities in the field of catering for the purposes of applying a special tax regime of retail tax
|
№ |
GCEA |
GCEA |
|
1 |
2 |
3 |
|
1 |
01.19.2 |
Flower cultivation, flower seed production |
|
2 |
01.49.0 |
Breeding of otheranimalspecies |
|
3 |
01.61.1 |
Activitypromotingcrop production,except for the operation of irrigationsystems |
|
4 |
01.61.2 |
Hunting and trapping, including the Providing services in these areas |
|
5 |
01.70.0 |
Operation of irrigationsystems |
|
6 |
10.20.0 |
Processing and preservation of fish, crustaceans and shellfish |
|
7 |
10.31.0 |
Processing and preservation of fish, crustaceans and shellfish |
|
8 |
10.32.0 |
Producing fruitandvegetablejuices |
|
9 |
10.39.0 |
Othertypes of processingandpreservation of fruitsandvegetables |
|
10 |
10.52.0 |
Ice cream production |
|
11 |
10.61.1 |
Flour production |
|
12 |
10.61.3 |
Producing food concentrates |
|
13 |
10.71.0 |
Producing bakeryandflourconfectioneryproducts of short-term storage |
|
14 |
10.72.0 |
Producing biscuits, flour confectionery products of long-term storage |
|
15 |
10.82.0 |
Producing cocoa,chocolateandsugaryconfectioneryproducts |
|
16 |
10.83.0 |
Tea and coffee production |
|
17 |
10.84.0 |
Producing spicesandcondiments |
|
18 |
10.85.0 |
Producing ready-made foodproducts |
|
19 |
10.89.1 |
Producing soups, broths and egg products |
|
20 |
10.92.0 |
Producing ready-made petfood |
|
21 |
13.10.4 |
Spinning of woolfiber |
|
22 |
13.30.0 |
Finishing of fabricsandtextiles |
|
23 |
13.92.0 |
Manufacture of finishedtextiles,exceptclothing |
|
24 |
13.94.1 |
Manufacture of ropes, tightropes,cords,twine |
|
25 |
13.95.0 |
Manufacture of non-woventextiles,exceptclothing |
|
26 |
13.96.0 |
Manufacture of other textile products for technical and industrial purposes |
|
27 |
13.99.1 |
Manufacture of textile haberdashery |
|
28 |
13.99.2 |
Producing felting and felt products |
|
29 |
13.99.9 |
Manufacture of othertextilesnotincludedinothergroups |
|
30 |
14.13.0 |
Manufacture of other outerwear |
|
31 |
14.19.9 |
Manufacture of othertypes of clothingandaccessoriesnotincludedinothergroups |
|
32 |
14.20.0 |
Producing fur products |
|
33 |
14.39.0 |
Manufacture of other knitted and crocheted clothing |
|
34 |
15.11.1 |
Tanning and dressing of leather |
|
35 |
15.12.1 |
Manufacture of travel accessories and similar products |
|
36 |
15.12.2 |
Manufacture of saddlery |
|
37 |
15.20.0 |
Shoe manufacturing |
|
38 |
16.10.3 |
Producing prefabricated wooden coverings |
|
39 |
16.21.0 |
Manufacture of veneer, plywood, slabs and panels made of wood |
|
40 |
16.22.0 |
Producing prefabricated parquet coverings |
|
41 |
16.23.2 |
Producing prefabricated houses, mainly made of wood |
|
42 |
16.23.3 |
Producing wooden container, all-shipping and collapsible buildings and premises |
|
43 |
16.24.0 |
Producing wooden containers |
|
44 |
16.29.1 |
Producing various wooden products |
|
45 |
16.29.2 |
Producing decorative wood products |
|
46 |
16.29.3 |
Manufacture of products made of cork, straw and materials for weaving |
|
47 |
17.21.1 |
Producing corrugated paper and cardboard |
|
48 |
17.21.2 |
Producing paper and cardboard containers |
|
49 |
17.22.0 |
Producing paper products for household and sanitary purposes |
|
50 |
17.23.0 |
Producing stationery |
|
51 |
17.29.0 |
Manufacture of other paper and cardboard products |
|
52 |
18.11.0 |
Printing of newspapers |
|
53 |
18.12.0 |
Other types of printing productions |
|
54 |
18.13.0 |
Activities to prepare of materials for printing and distribution |
|
55 |
18.14.0 |
Binding, interior and related services |
|
56 |
18.20.2 |
Video playback |
|
57 |
20.59.1 |
Manufacture of photographs |
|
58 |
22.11.2 |
Restoring rubber tires and tires |
|
59 |
22.22.0 |
Producing plastic packaging for goods |
|
60 |
22.29.0 |
Manufacture of other plastic products |
|
61 |
23.32.0 |
Producing bricks, tiles and other building products from baked clay |
|
62 |
23.41.2 |
Producing household pottery |
|
63 |
24.33.0 |
Cold stamping or bending |
|
64 |
25.11.2 |
Producing light metal structures |
|
65 |
25.12.0 |
Producing metal doors and windows |
|
66 |
25.50.1 |
Producing finished metal products or semi-finished products by forging, pressing, stamping and profiling |
|
67 |
25.62.0 |
The main technological processes of mechanical engineering |
|
68 |
25.71.0 |
Manufacture of knife products |
|
69 |
25.73.1 |
Producing metal and woodworking tools |
|
70 |
25.99.2 |
Producing household utensils and kitchen implements made of metal |
|
71 |
25.99.9 |
Manufacture of otherfinishedmetalproducts |
|
72 |
26.51.5 |
Manufacture of instruments for physical research |
|
73 |
26.70.2 |
Producing photo and film equipment |
|
74 |
27.11.0 |
Producing electric motors, generators and transformers |
|
75 |
27.33.0 |
Manufacture of electrical installation devices |
|
76 |
27.40.2 |
Producing lighting devices |
|
77 |
27.90.9 |
Manufacture of other electrical equipment not included in other groups |
|
78 |
28.13.1 |
Producing vacuum and air pumps |
|
79 |
28.21.1 |
Manufacture of non-electric furnaces, burners and furnace devices |
|
80 |
28.25.2 |
Producing air conditioners, fans |
|
81 |
30.92.2 |
Manufacture of wheelchairs for people with disabilities |
|
82 |
31.01.1 |
Manufacture of chairs and other seating furniture |
|
83 |
31.01.2 |
Manufacture of furniture for offices and retail establishments, except for chairs and other seating furniture |
|
84 |
31.02.0 |
Manufacture of kitchen furniture |
|
85 |
31.03.0 |
Mattress manufacturing |
|
86 |
31.09.0 |
Manufacture of other furniture |
|
87 |
32.12.0 |
Manufacture of jewelry and similar products |
|
88 |
32.13.0 |
Manufacture of costume jewelry and similar products |
|
89 |
32.20.0 |
Producing musical instruments |
|
90 |
32.30.0 |
Manufacture of sporting goods |
|
91 |
32.99.3 |
Souvenir production |
|
92 |
32.99.9 |
Manufacture of other products |
|
93 |
33.11.1 |
Repair of metal tanks, tanks and containers |
|
94 |
33.11.2 |
Repair of radiators and central heating boilers |
|
95 |
33.11.3 |
Repair of steam boilers, except central heating boilers |
|
96 |
33.11.9 |
Repair of other metal products |
|
97 |
33.12.2 |
Repair and maintenance of other general-purpose equipment |
|
98 |
33.12.3 |
Repair and maintenance of machinery and equipment for agriculture and forestry |
|
99 |
33.12.4 |
Repair and maintenance of machine tools |
|
100 |
33.12.5 |
Repair and maintenance of other special-purpose machinery and equipment |
|
101 |
33.13.1 |
Repair and maintenance of instruments and instruments for measurement, testing and navigation |
|
102 |
33.13.3 |
Repair and maintenance of irradiating, electromedical and electrotherapeutic equipment |
|
103 |
33.13.4 |
Repair and maintenance of optical devices and photographic equipment |
|
104 |
33.14.1 |
Repair and maintenance of electric motors, generators and transformers |
|
105 |
33.14.2 |
Repair and maintenance of electrical distribution and regulating equipment |
|
106 |
33.14.9 |
Repair and maintenance of other electrical equipment not included in other groups |
|
107 |
33.15.1 |
Repair and maintenance of ships |
|
108 |
33.15.2 |
Repair and maintenance of sports and pleasure boats |
|
109 |
33.17.9 |
Repair of other vehicles and equipment not included in other groups |
|
110 |
33.19.0 |
Repair of other equipment |
|
111 |
35.30.4 |
Air conditioning |
|
112 |
38.11.0 |
Collection of non-hazardous waste |
|
113 |
38.21.0 |
Treatment and disposal of non-hazardous waste |
|
114 |
39.00.0 |
Pollution control activities and other waste disposal services |
|
115 |
41.10.0 |
Development of construction projects |
|
116 |
43.21.1 |
Electrical installation of telecommunication, |
|
117 |
43.22.0 |
Repair and maintenance of irradiating, electromedical and electrotherapeutic equipment |
|
118 |
43.29.1 |
Repair and maintenance of optical devices and photographic equipment |
|
119 |
43.29.8 |
Repair and maintenance of electric motors, generators and transformers |
|
120 |
43.29.9 |
Repair and maintenance of electrical distribution and regulating equipment |
|
121 |
43.31.0 |
Repair and maintenance of other electrical equipment not included in other groups |
|
122 |
43.32.0 |
Repair and maintenance of ships |
|
123 |
43.33.0 |
Repair and maintenance of sports and pleasure boats |
|
124 |
43.34.0 |
Repair of other vehicles and equipment not included in other groups |
|
125 |
43.39.0 |
Repair of other equipment |
|
126 |
43.91.0 |
Air conditioning |
|
127 |
43.99.2 |
Collection of non-hazardous waste |
|
128 |
43.99.3 |
Treatment and disposal of non-hazardous waste |
|
129 |
45.11.2 |
Pollution control activities and other waste disposal services |
|
130 |
45.19.2 |
Development of construction projects |
|
131 |
45.20.1 |
Electrical installation of telecommunication, |
|
132 |
45.20.2 |
Repair and maintenance of irradiating, electromedical and electrotherapeutic equipment |
|
133 |
45.32.1 |
Repair and maintenance of optical devices and photographic equipment |
|
134 |
45.32.2**** |
Repair and maintenance of electric motors, generators and transformers |
|
135 |
45.40.2 |
Repair and maintenance of electrical distribution and regulating equipment |
|
136 |
45.40.3 |
Repair and maintenance of other electrical equipment not included in other groups |
|
137 |
47.11.1 |
Repair and maintenance of ships |
|
138 |
47.11.2**** |
Repair and maintenance of sports and pleasure boats |
|
139 |
47.19.1 |
Repair of other vehicles and equipment not included in other groups |
|
140 |
47.19.2* |
Repair of other equipment |
|
141 |
47.21.1 |
Air conditioning |
|
142 |
47.22.1 |
Collection of non-hazardous waste |
|
143 |
47.22.4 |
Treatment and disposal of non-hazardous waste |
|
144 |
47.23.1 |
Pollution control activities and other waste disposal services |
|
145 |
47.24.1 |
Development of construction projects |
|
146 |
47.25.1 |
Electrical installation of telecommunication, |
|
147 |
47.26.1 |
Repair and maintenance of irradiating, electromedical and electrotherapeutic equipment |
|
148 |
47.29.1 |
Repair and maintenance of optical devices and photographic equipment |
|
149 |
47.29.2**** |
Repair and maintenance of electric motors, generators and transformers |
|
150 |
47.30.1**** |
Repair and maintenance of electrical distribution and regulating equipment |
|
151 |
47.30.2 |
Repair and maintenance of other electrical equipment not included in other groups |
|
152 |
47.30.3 |
Repair and maintenance of ships |
|
153 |
47.41.1 |
Repair and maintenance of sports and pleasure boats |
|
154 |
47.42.1 |
Repair of other vehicles and equipment not included in other groups |
|
155 |
47.42.2**** |
Repair of other equipment |
|
156 |
47.43.1 |
Air conditioning |
|
157 |
47.51.1 |
Collection of non-hazardous waste |
|
158 |
47.51.2* |
Treatment and disposal of non-hazardous waste |
|
159 |
47.52.1 |
Pollution control activities and other waste disposal services |
|
160 |
47.53.1 |
Development of construction projects |
|
161 |
47.53.2* |
Electrical installation of telecommunication, |
|
162 |
47.54.1 |
Repair and maintenance of irradiating, electromedical and electrotherapeutic equipment |
|
163 |
47.54.2**** |
Repair and maintenance of optical devices and photographic equipment |
|
164 |
47.59.1 |
Repair and maintenance of electric motors, generators and transformers |
|
165 |
47.59.2 |
Repair and maintenance of electrical distribution and regulating equipment |
|
166 |
47.59.3* |
Repair and maintenance of other electrical equipment not included in other groups |
|
167 |
47.59.4* |
Retail sale of musical instruments and scores in specialty stores that are retail facilities with a retail area of more than 2,000 square meters (2,000 square meters and above) |
|
168 |
47.59.5* |
Retail sale of lighting fixtures and household goods not included in other groups in specialized stores that are retail facilities with a retail area of more than 2,000 square meters (2,000 square meters and above) |
|
169 |
47.59.9 |
Retail sale of lighting fixtures and household goods not included in other groups in specialized stores that are retail facilities with a retail area of less than 2,000 square meters |
|
170 |
47.61.1 |
Retail sale of books in specialized stores that are retail facilities with a retail area of less than 2,000 square meters |
|
171 |
47.61.2* |
Retail sale of books in specialized stores that are retail facilities with a retail area of with an area of more than 2000 sq.m (2000 sq.m and above) |
|
172 |
47.62.1 |
Retail sale of newspapers, magazines, and stationery in specialty stores that are retail facilities with a retail area of less than 2,000 square meters |
|
173 |
47.62.2* |
Retail sale of newspapers, magazines, and stationery in specialty stores that are retail facilities with a retail area of more than 2,000 square meters (2,000 square meters and above) |
|
174 |
47.63.1 |
Retail sale of audio and video recordings in specialized stores that are retail facilities with a retail area of less than 2000 square meters. |
|
175 |
47.63.2* |
Retail sale of audio and video recordings in specialty stores that are retail facilities with a retail area of more than 2,000 square meters (2,000 square meters and above) |
|
176 |
47.64.1 |
Retail sale of sports equipment in specialty stores that are retail facilities with a retail area of less than 2,000 square meters |
|
177 |
47.64.2* |
Retail sale of sports equipment in specialty stores that are retail facilities with a retail area of more than 2,000 square meters (2,000 square meters and above) |
|
178 |
47.65.1 |
Retail sale of games and toys in specialty stores that are retail facilities with a retail area of less than 2,000 square meters |
|
179 |
47.65.2* |
Retail sale of games and toys in specialty stores that are retail facilities with a retail area of more than 2,000 square meters (2,000 square meters and above) |
|
180 |
47.71.1 |
Retail sale of knitwear and hosiery in specialized stores that are retail facilities with a retail area of less than 2000 square meters.m |
|
181 |
47.71.2 |
Retail sale of clothing, except for knitwear and hosiery, in specialty stores that are retail facilities with a retail area of less than 2,000 square meters.m |
|
182 |
47.71.3* |
Retail sale of knitwear and hosiery in specialty stores that are retail facilities with a retail area of more than 2,000 square meters.m (2,000 square meters and above) |
|
183 |
47.71.4* |
Retail sale of clothing, except knitwear and hosiery, in specialized stores that are retail facilities with a retail area of more than 2,000 square meters (2,000 square meters and above) |
|
184 |
47.72.1 |
Retail sale of footwear in specialized stores that are retail facilities with a retail area of less than 2,000 square meters |
|
185 |
47.72.2 |
Retail sale of leather goods in specialized stores that are retail facilities with a retail area of less than 2,000 square meters |
|
186 |
47.72.3* |
Retail sale of footwear in specialized stores that are retail facilities with a retail area of more than 2,000 square meters (2,000 square meters and above) |
|
187 |
47.72.4* |
Retail sale of leather goods in specialty stores that are retail facilities with a retail area of more than 2,000 square meters (2,000 square meters and above) |
|
188 |
47.73.1 |
Retail sale of pharmaceutical products in specialty stores that are retail facilities with a retail area of less than 2,000 square meters |
|
189 |
47.74.1 |
Retail sale of medical and orthopedic products in specialty stores that are retail facilities with a retail area of less than 2,000 square meters |
|
190 |
47.75.1 |
Retail sale of cosmetics and toiletries in specialty stores that are retail facilities with a retail area of less than 2,000 square meters sq.m |
|
191 |
47.75.2* |
Retail sale of cosmetics and toiletries in specialty stores that are retail facilities with a retail area of more than 2,000 square meters (2,000 square meters and above) |
|
192 |
47.76.1 |
Retail sale of flowers and indoor plants in specialty stores that are retail facilities with a retail area of less than 2,000 square meters. m |
|
193 |
47.76.2 |
Retail sale of seeds and fertilizers in specialty stores that are retail facilities with a retail area of less than 2,000 square meters |
|
194 |
47.76.3 |
Retail sale of pets and pet food in specialty stores that are retail facilities with a retail area of less than 2,000 square meters |
|
195 |
47.76.4* |
Retail sale of flowers and indoor plants in specialty stores that are retail facilities with a retail area of with an area of more than 2000 sq. m (2000 sq. m. m and above) |
|
196 |
47.77.1 |
Retail sale of watches and jewelry in specialty stores that are retail facilities with a retail area of less than 2,000 square meters |
|
197 |
47.78.1 |
Retail sale of photographic, optical and precision equipment in specialty stores that are retail facilities with a retail area of less than 2,000 square meters |
|
198 |
47.78.2 |
Retail sale of bicycles in specialty stores that are retail facilities with a retail area of less than 2,000 square meters sq.m |
|
199 |
47.78.3* |
Retail sale of photographic, optical, and precision equipment in specialty stores that are retail facilities with a retail area of more than 2,000 square meters (2,000 square meters and above) |
|
200 |
47.78.5* |
Other retail trade in specialty stores that are retail facilities with a retail area of more than 2,000 square meters (2,000 square meters and above) |
|
201 |
47.78.9 |
Other retail trade in specialty stores that are retail facilities with a retail area of less than 2,000 square meters |
|
202 |
47.79.1 |
Retail sale of used goods in stores that are retail facilities with a retail area of less than 2,000 square meters |
|
203 |
47.79.2* |
Retail sale of used goods in stores that are retail facilities with a retail area of more than 2000 square meters (2000 square meters and above) |
|
204 |
47.81.1 |
Retail sale of food, beverages and tobacco products in stalls, stalls and kiosks |
|
205 |
47.81.2 |
Retail sale of food, beverages and tobacco products in the markets |
|
206 |
47.82.1 |
Retail sale of clothing, footwear, and textiles in stalls, stalls, and kiosks |
|
207 |
47.82.2 |
Retail sale of clothing, footwear and textiles in the markets |
|
208 |
47.89.1 |
Retail sale of other goods in stalls, stalls and kiosks |
|
209 |
47.89.2 |
Retail sale of other goods in the markets |
|
210 |
47.91.0 |
Retail trade by ordering goods by mail or via the Internet |
|
211 |
47.99.1 |
Delivery and distribution retail trade |
|
212 |
47.99.2 |
Retail through network marketing |
|
213 |
47.99.9 |
Other retail trade outside stores |
|
214 |
49.31.1 |
Transportation by bus |
|
215 |
49.31.3 |
Trolleybus transportation |
|
216 |
49.31.9 |
Transportation by other scheduled modes of transport |
|
217 |
49.32.0 |
Taxi activity |
|
218 |
49.39.0 |
Activities of other passenger land transport not included in other groups |
|
219 |
49.41.0 |
The activity of freight motor transport |
|
220 |
49.42.0 |
Provision of relocation services |
|
221 |
50.10.0 |
Marine and coastal passenger transport activities |
|
222 |
50.20.0 |
Marine and coastal freight transport activities |
|
223 |
50.30.0 |
River passenger transport activities |
|
224 |
50.40.1 |
River freight transport activities, except logging |
|
225 |
52.10.3 |
Warehousing and storage of food products, except vegetables and fruits |
|
226 |
52.10.5 |
Fruit and vegetable warehousing and storage |
|
227 |
52.21.3 |
Terminal activity |
|
228 |
52.21.4 |
Car parking activities |
|
229 |
53.10.0 |
Postal activities within the framework of the provision of public services |
|
230 |
53.20.0 |
Other postal and courier activities |
|
231 |
55.10.1** |
Providing services by hotels with restaurants, except for located on the roadside |
|
232 |
55.10.2** |
Providing services by hotels without restaurants, except for located on the roadside |
|
233 |
55.10.3** |
Provision of hotel services with restaurants for official events |
|
234 |
55.10.4** |
Providing services by hotels located on the roadside |
|
235 |
55.20.0 |
Provision of accommodation for weekends and other short-term stays |
|
236 |
55.30.1 |
Providing services by campsites, parking lots for vans and trailers for housing, with the exception of those located on the roadside |
|
237 |
55.30.2 |
Providing services by campsites, parking lots for vans and trailers for housing located on the roadside |
|
238 |
55.90.1 |
Providing services by dormitories at boarding schools |
|
239 |
55.90.2 |
Providing services by student dormitories |
|
240 |
55.90.9 |
Providing services by other places of residence not included in other categories |
|
241 |
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 |
|
242 |
56.10.2 |
The activities of restaurants and the provision of food delivery services by facilities located on the roadside |
|
243 |
56.21.0 |
Delivery of ready-to-order food |
|
244 |
56.29.1 |
Other types of catering outside of populated areas |
|
245 |
56.29.2 |
Other types of catering on passenger trains |
|
246 |
56.29.9 |
Other catering activities not included in other groups |
|
247 |
56.30.0 |
Serving drinks |
|
248 |
58.11.0 |
Book publishing |
|
249 |
58.12.0 |
Publication of reference books and mailing lists |
|
250 |
58.13.0 |
Newspaper publishing |
|
251 |
58.14.0 |
Publishing of journals and periodicals |
|
252 |
58.19.0 |
Other types of publishing activities |
|
253 |
58.21.0 |
Computer game publishing |
|
254 |
58.29.0 |
Publishing other software |
|
255 |
59.11.0 |
Film, video, and television production activities |
|
256 |
59.12.0 |
Activities to complete the creation of films, videos, and television programs |
|
257 |
59.13.0 |
Distribution of films, videos, and television programs |
|
258 |
59.14.0 |
Movie screening activities |
|
259 |
59.20.0 |
Activities in the field of sound recording and publishing of musical works |
|
260 |
60.10.0 |
Radio broadcasting |
|
261 |
63.99.9 |
Other types of information service activities |
|
262 |
68.10.2 |
Purchase and sale of other real estate |
|
263 |
68.20.1 |
Leasing (subletting) and management of own or leased residential real estate |
|
264 |
68.20.2*** |
Lease (sublease) and management of own or leased business center, office premises, administrative building |
|
264-1 |
68.20.4*** |
Rental and management of own commercial real estate and multifunctional complexes in trading activities |
|
264-2 |
68.20.5*** |
Leasing (subletting) and management of leased commercial real estate and leased multifunctional complexes in trading activities |
|
264-3 |
68.20.6*** |
Leasing (subletting) and management of own or leased built-in, attached non-residential premises in residential buildings |
|
264-4 |
68.20.7 |
Lease (subletting) and management of own or leased exhibition hall, conference rooms |
|
264-5 |
68.20.8 |
Leasing (subletting) and management of own or leased warehouse premises |
|
264-6 |
68.20.9*** |
Leasing (subletting) and management of own or leased other real estate not included in other groups |
|
265 |
68.31.1 |
Intermediary services in the purchase, sale and rental of industrial and technical real estate |
|
266 |
68.31.2 |
Intermediary services in the purchase, sale and rental of housing and other non-industrial real estate |
|
267 |
71.11.2 |
Activities in the field of architecture, with the exception of nuclear industry and nuclear energy facilities |
|
268 |
71.12.1 |
Activities in the field of engineering and technical design, with the exception of nuclear industry and nuclear energy facilities |
|
269 |
71.12.3 |
Geodetic activity |
|
270 |
71.12.7 |
Activities related to the provision of engineering and technical advice |
|
271 |
72.19.9 |
Other research and development in the field of natural and technical sciences |
|
272 |
72.20.2 |
Applied research in the field of social sciences and humanities aimed at the development of industry |
|
273 |
72.20.9 |
Research and experimental developments in the field of social sciences and humanities, not included in other groups |
|
274 |
74.10.0 |
Specialized design activity |
|
275 |
74.20.0 |
|
|
276 |
74.30.0 |
Interpretation and translation activities |
|
277 |
75.00.0 |
Veterinary activities |
|
278 |
77.11.1 |
Rental of passenger cars and light motor vehicles |
|
279 |
77.12.1 |
Truck rental |
|
280 |
77.21.0 |
Rental and leasing of entertainment and sports equipment |
|
281 |
77.22.0 |
Video cassettes and discs rental |
|
282 |
77.29.0 |
Rental and leasing of other personal consumption items and household goods |
|
283 |
77.31.1 |
Agricultural machinery and equipment rental |
|
284 |
77.32.1 |
Rental of construction machinery and equipment |
|
285 |
77.33.1 |
Computer and peripheral equipment rental for infotelec communication system |
|
286 |
77.33.8 |
Rent of other office machinery and equipment |
|
287 |
77.39.1 |
Rental of other machinery, equipment, and tangible assets not included in other groups |
|
288 |
78.10.0 |
Activities of employment agencies |
|
289 |
78.20.0 |
The activities of temporary employment agencies |
|
290 |
79.90.0 |
Other booking services and related activities |
|
291 |
81.21.1 |
General cleaning of residential buildings |
|
291-1 |
81.21.2 |
General cleaning of commercial buildings |
|
292 |
81.22.0 |
Other (specialized) cleaning of buildings, cleaning of industrial machinery and equipment |
|
293 |
81.29.0 |
Other cleaning activities |
|
294 |
81.30.0 |
Landscaping activities |
|
295 |
82.11.0 |
Comprehensive office administrative services activities |
|
296 |
82.19.0 |
Copying, document preparation, and other specialized office support activities |
|
297 |
82.20.0 |
Activities of telephone information services |
|
298 |
82.30.0 |
Organization of conferences and trade exhibitions |
|
299 |
82.99.0 |
Other ancillary commercial services activities not included in other groups |
|
300 |
85.10.0 |
Pre-school education |
|
301 |
85.20.0 |
Primary education (1st level) |
|
302 |
85.51.0 |
Education in the field of sports and recreation |
|
303 |
85.52.0 |
Cultural education |
|
304 |
85.53.0 |
Activities of vehicle driver training schools |
|
305 |
85.59.1 |
Activities of evening general education schools |
|
306 |
85.59.9 |
Other educational activities not included in other groups |
|
307 |
85.60.9 |
Other auxiliary activities in the field of education |
|
308 |
86.10.3 |
Activities of sanatorium-resort organizations |
|
309 |
86.21.0 |
General medical practice |
|
310 |
86.22.0 |
Special medical practice |
|
311 |
86.23.0 |
Dental activities |
|
312 |
87.10.0 |
Provision of special social services with accommodation and patient care by nursing staff |
|
313 |
87.20.0 |
Provision of special social services with accommodation for persons suffering from mental disorders (diseases), mental retardation and physical disabilities, alcohol or drug addiction |
|
314 |
87.30.0 |
Provision of special social services with accommodation for elderly citizens and persons with disabilities |
|
315 |
87.90.0 |
Provision of other social services with accommodation |
|
316 |
88.10.0 |
Provision of special social services without accommodation for elderly citizens and persons with disabilities |
|
317 |
88.91.0 |
Day care for children |
|
318 |
88.99.0 |
Provision of other social services without accommodation, not included in other groups |
|
319 |
90.01.1 |
Theatrical activity. |
|
320 |
90.01.2 |
Concert activity |
|
321 |
90.01.3 |
Circus activities |
|
322 |
90.02.0 |
Activities that promote cultural and entertainment events |
|
323 |
90.03.0 |
Artistic and literary creation |
|
324 |
90.04.0 |
Activities of concert and theater halls |
|
325 |
91.01.1 |
Activities of film and music libraries |
|
326 |
91.01.2 |
Library activities, including the activities of reading rooms, lecture halls, and showrooms |
|
327 |
91.01.3 |
Archive activities |
|
328 |
91.01.4 |
Activities of book chambers |
|
329 |
91.02.0 |
Museum activities |
|
330 |
91.03.0 |
Activities of historical sites and buildings and similar tourist attractions |
|
331 |
91.04.1 |
Activities of botanical gardens and zoos |
|
332 |
93.11.0 |
Operation of sports facilities |
|
333 |
93.12.0 |
Activities of sports clubs |
|
334 |
93.13.0 |
Activities of fitness clubs |
|
335 |
93.19.0 |
Other sports activities |
|
336 |
93.21.0 |
Activities of entertainment and theme parks |
|
337 |
93.29.1 |
Activities of dance halls and discos |
|
338 |
93.29.2 |
Rodeo and shooting range activities |
|
339 |
93.29.3 |
Activities of puppet theaters |
|
340 |
93.29.9 |
Other types of recreation and entertainment activities |
|
341 |
95.11.0 |
Repair of computers and peripheral equipment |
|
342 |
95.12.0 |
Repair of communication equipment |
|
343 |
95.21.0 |
Repair of electronic household appliances |
|
344 |
95.22.0 |
Repair of household appliances, household and garden equipment |
|
345 |
95.23.1 |
Shoe repair |
|
346 |
95.23.2 |
Repair of travel and haberdashery products made of natural and artificial leather |
|
347 |
95.24.0 |
Repair of furniture and interior items |
|
348 |
95.25.1 |
Repair of wristwatches and other watches |
|
349 |
95.25.2 |
Jewelry Repair |
|
350 |
95.29.1 |
Repair of knitted and crocheted products |
|
351 |
95.29.2 |
Repair of sewing products, hats and textile haberdashery |
|
352 |
95.29.3 |
Repair of fur and leather goods and hats |
|
353 |
95.29.4 |
Musical instrument |
|
354 |
95.29.5 |
repair Carpet and carpet products repair |
|
355 |
95.29.6 |
Bicycle repair |
|
356 |
95.29.9 |
Repair of other personal items and household goods not included in other groups |
|
357 |
96.01.1 |
Laundry and laundry handling |
|
358 |
96.01.2 |
Dry cleaning and dyeing |
|
359 |
96.02.0 |
Providing services by hairdressers and beauty salons |
|
360 |
96.03.0 |
Funeral arrangements and related activities |
|
361 |
96.04.0 |
Physical comfort activities |
|
362 |
96.09.0 |
Provision of other individual services not included in other groups |
|
363 |
97.00.0 |
Activities of households employing domestic workers |
|
364 |
98.20.0 |
The activity of households in providing services for their own consumption |
* except for business entities operating on the territory of such retail facilities in the retail space(s) (facility(s), area(s)) with a total area of over 2,000 square meters within a single retail facility;
** except for the activities of two or more taxpayers in the provision of hotel services on the territory of a single hotel or a detached non-residential building in which such services are provided;
*** except for the lease (sublease) of a commercial market, sublease of retail facilities related to commercial markets, stationary retail facilities of categories 1, 2 and 3 in accordance with the legislation of the Republic of Kazakhstan on the regulation of trading activities, as well as retail outlets, retail facilities and catering facilities located on their territory;
**** except for:
business entities operating on the territory of such facilities in retail premises, facilities, and areas with a total area of more than 2,000 square meters within a single retail facility; .