Dear taxpayers!

The State Revenue Department of the East- Kazakhstan region reminds taxpayers applying special tax regimes and considered as micro-business entities or subjects of small business, including payers of the unified land tax, that the exemption from income taxes, which was previously applied from January 1, 2020 to December 31, 2022, will expire on December 31, 2022.

 Individual entrepreneurs applying special tax regimes based on a patent must submit calculating the value of the patent in the form 911.00 to the tax authority at the location until December 31 of the current year. Payment of the patent is made by a taxpayer before the calculation presentation.

To obtain a patent, individual entrepreneurs in calculating the value of the patent, indicate the amount of the estimated income from which they calculate the amount of individual income tax (IIT) at a rate of 1%, calculates mandatory pension contributions (MPC) iat a rate of 10% of income of at least 1 MW and not more than 50 MW, social contributions (SC) at the rate of 3.5% of income not less than 1 MW and not more than 7 MW, fees on compulsory social medical insurance (FCSMI) from 1 MW * 1.4* 5% (for 2023 - 4 900 tenge, MW – 70 000 tenge).

Marginal patent income of an IE for the year should not exceed 3528 MCI for 2023 - 12 171 600 tenge (MCI - 3450 tenge as of 01 January 2023). The calculation of the patent value is submitted on paper or in electronic form through e-cabinet of the taxpayer https://cabinet.salyk.kz or SONO (tax reporting processing system), including through the e-government web portal in the portal egov.kz.