Question: An individual entrepreneur operating under the simplified declaration regime rents out residential properties located in different administrative areas. When completing annex 910.01, is it mandatory to specify the local SRO codes and physical addresses for each property? When calculating IIT, must the tax rates incorporate the specific coefficients established by the maslikhats at the location of each respective property?
Answer: Chapter 3 of Annex 27 to the Order of the Minister of Finance of the Republic of Kazakhstan No. 695 (the Rules) dated November 12, 2025, titled "On Approval of Tax Reporting Forms with Rules for Their Preparation and Submission," provides detailed guidelines for completing Annex form 910.01 "Calculation of Tax Liabilities by Taxpayers Applying a Special Tax Regime Based on a Simplified Declaration".
According to the Rules, when completing Form 910.01, taxpayers must specify line by line the code for each relevant SROs and the complete physical address of each leased real estate property in the section titled "Information on the place of business".
At the same time, the calculation of individual income tax must be executed using the appropriate tax rate, factoring in any reduction or increase of up to 50% enacted by decision of the local representative body where each respective real estate object is situated.