Introduction of a special tax regime using a mobile application («е-SalyqBusiness»)

From January 1, 2022, a special tax regime is introduced with the use of a special mobile application («E-Salyq Business»).

According to the Article 686-2 of the Code of the Republic of Kazakhstan «On Taxes and Other Obligatory Payments to the Budget» (Tax Code) individual entrepreneurs who, in addition to meeting the conditions established for small businesses by Article 683 of the Tax Code, are entitled to apply a special tax regime using a special mobile application:

2) carry out activities in the form of personal entrepreneurship;

3) carry out one or more of the following activities:

plastering works;

joinery and carpentry;

floor covering and wall cladding;

painting and glass works;

taxi service;

cargo transportation by road;

real estate management for remuneration or on a contractual basis;

activities in the  photography;

oral and written translation;

property leasing (lease);

 vehicle rental business;

rental and property hiring (rental) of entertainment and sports equipment;

rental of videos and discs;

rental and property lease (rental) of other personal consumption items and household goods;

rental of agricultural machinery and equipment;

rental of office machines and equipment, including computer equipment;;

услуги в области спортивного образования и образования специалистов services in the sports and leisure education of professionals;

cultural education services;

other education services;

auxiliary educational services;

activities in the field of art;

repair of computers and peripheral equipment;

repair of communication equipment;

repair of personal items and household goods;

hairdressing services;

manicure and pedicure;

veterinary services;

land processing services;

residential cleaning and housekeeping services;

porters' services at markets, train stations;

manufacture and repair of musical instruments;

grazing domestic animal;

4) are not payers of value added tax specified in subparagraph 1) of paragraph 1 of Article 367 of this Code.

Start date of the application of a special tax regime using a special mobile application is the date of the choice of a special tax regime using a special mobile application.

When switching from a special tax regime using a special mobile application to other special tax regimes or a generally established taxation procedure, the end date of the regime is the last day of the month when the relevant notification of the applicable tax regime is submitted.

In connection with the introduction of a new special tax regime, amendments have been made to the articles 67, 79, 115, 166, 190, 213, 482, 678, 679, 680, 681, 683, 684, Paragraph 2-1,686-1,686-2,686-3 of the tax Code (effective date: January 1, 2022).

According to these norms, the mobile application should simplify the fulfillment of tax obligations of individual entrepreneurs. Thus, it is envisaged that through the use of a mobile application, simple online registration as an individual entrepreneur, calculation of taxes and social payments, cancellation of the submission of STR for persons applying the specified special tax regime will be provided.