A mobile application E-Salyq Business is the most convenient special tax regime (the STR) for individual entrepreneurs

The convenience of this regime is that:

– registration of an individual entrepreneurship is carried out through the mobile application E-Salyq Business without visiting tax authorities;
– the mobile application makes it possible to keep a record of your income automatically;
– a mobile application receipt replacing cash register receipt (CRM) is issued through the mobile application, and accordingly, there is no need to purchase a CRM;
– the mobile application calculates tax (the tax rate is 1% of income) and social payments;
–no obligation to submit a declaration;
– the mobile application makes it possible to stop business activities without visiting tax authorities;
– the mobile application makes it possible to choose or change a tax regime, pay taxes, manage payments (offsets, refunds).

This regime can be applied by citizens whose income does not exceed 13,0 million tenge in 2024 (3,528 MCI per year), carrying out one or several of 33 types of activities without employees (subparagraph 3) of paragraph 1 of Article 686-2 of the Tax Code).