Special retail tax regime in 2023

The State Revenue Department of the East -Kazakhstan region informs taxpayers applying a special retail tax regime.

The Law of the Republic of Kazakhstan «On amendments and additions «On amendments and additions to the Code of the Republic of Kazakhstan «On taxes and other obligatory payments to the budget» (Tax Code)

and the Law of the Republic of Kazakhstan «On the enactment of the code of the republic of Kazakhstan «n taxes and other obligatory payments to the budget" (Tax Code) » from June 24, 2021 No. 53-VII, amendments are introduced to the procedure for applying the special retail tax regime and calculating taxes when applying it from January 1, 2023.

The STR of the retail tax is extended for another 2 years (from 2023 to 2025) exclusively for the food service industry, determined by the Government of the Republic of Kazakhstan, with a rate of 6% of the income received.

Resolution of the Government of the Republic of Kazakhstan dated 17 November 2022 No. 912 amended the Resolution of the Government of the Republic of Kazakhstan «On determining the types of activities for applying the special tax regime of retail tax» dated 02 February 2021 No. 30, which defines the types of activities in food service industry for the purposes of applying the STR of retail tax.

In this connection, taxpayers applying a special retail tax regime and not performing activities in food service industry need to switch to a generally established procedure or other appropriate tax regime until January 1, 2023.