Question: What types of special tax regimes will act after the introduction of the new Tax Code on January 1, 2026?
Answer: on January 1, 2026, the number of special tax regimes has been significantly reduced from seven to three (STR):
1) for the Self-Employed;
2) Based on a simplified declaration;
3) For Peasant or Farm Households (PFH).
Question: What is the timeframe to choose a tax regime??
Answer: The choice of a STR must be reflected in a notification submitted to the tax authority according to the following conditions:
- for Individuals: The STR is chosen during the process of registering as an individual entrepreneur.
- for newly formed legal entities: no later than 5 working days after state registration with the registration authority.
If a newly formed taxpayer does not choose a tax regime within the specified period, they are automatically placed on the generally established taxation procedure by default.
Question: What income must be indicated in the income and property declaration?
Answer: TRF 270.00 is used to report income that is subject to self-assessment and taxed by the individual directly. This includes, but is not limited to, the following types of income: income from the sale of property, reflecting an increase in value, income received from renting out real estate, income earned from sources outside of Kazakhstan.
Question: Are the demands of entrepreneurs to pay only in cash legitimate?
Answer: According to the Law of the Republic of Kazakhstan "On Payments and Payment Systems" (Article 25), businesses are required to accept various payment methods, including bank cards, QR payments, and cash.
Refusing to accept non-cash payments is unlawful and constitutes a violation of consumer rights. For such a refusal, administrative liability is provided under Article 194 of the Administrative Code. The penalty is a warning for the first violation and a fine of 40 MCI for a repeated violation within one year.
All cases of refusal to accept non-cash payments should be reported in writing to the state revenue authorities at the place of residence.