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At present, when all countries of the world, including Kazakhstan, are busy finding ways out of the crisis-to stabilize the financial system, increase the level of employment, when not only the country's economy, but the entire world economy is undergoing a financial crisis, the issue of its recovery through the rehabilitation procedure becomes even more urgent.
In accordance with the current legislation "On Rehabilitation and Bankruptcy" of the Republic of Kazakhstan, in addition to the procedure for bankruptcy (liquidation) of enterprises, a rehabilitation procedure is provided for in respect of insolvent (insolvent) enterprises.
The Law prescribes this procedure in sufficient detail, which is aimed at restoring the solvency and preserving the debtor's property. As one of the judicial procedures, the rehabilitation procedure occupies a special place among them. This follows, first of all, from the specifics of the procedure itself, its goals and the consequences of its introduction. Figuratively describing the rehabilitation procedure, we can say that this is the last chance for the company to overcome the crisis. Otherwise, if it is impossible to restore solvency, the court declares the debtor bankrupt and follows the bankruptcy procedure.
According to the Law, the rehabilitation procedure is a procedure applied in court, in which the debtor is subject to reorganization, organizational and economic, management, investment, technical, financial and economic, legal and other measures that do not contradict the legislation of the Republic of Kazakhstan, aimed at restoring solvency.
With minor debts, in the early stages, when financial insolvency has not yet become irreversible, the rehabilitation procedure is sufficiently effective. It gives the company additional opportunities to revive the business, reform it and restructure production.
In accordance with the amendments to the law, the debtor and the creditor (with the exception of the creditor for taxes and customs payments) have the right to apply to the court for the application of a rehabilitation procedure in case of temporary insolvency and if there is a debt.
The rehabilitation procedure is not a mandatory procedure, so a decision of the creditors ' meeting on its introduction is necessary. This decision should be based on the real possibility of restoring the debtor's solvency, and not just on the desire to extend the term of its functioning.
The peculiarity of the application of the rehabilitation procedure is that from the moment of its introduction, the accrual of penalties (penalties, fines) for all types of debt, including bank loans and taxes, stops. That is, all existing debts of the enterprise will be repaid within the framework and terms of the rehabilitation procedure according to a schedule convenient for both the enterprise and the creditors themselves, in accordance with the approved plan.
The main document that ensures the organizational and economic unity of all measures of the studied stage of bankruptcy is the plan for the rehabilitation of the enterprise. The peculiarity of this document is that, being essentially a business plan for the project of restoring the solvency of the enterprise, it must comply with the requirements of the law and be approved by the creditors ' meeting.
As you know, in order to achieve the goals of the rehabilitation procedure for the period of their implementation, the right to manage the company is transferred to the rehabilitation manager. However, the Law of RK "On rehabilitation and bankruptcy" also provides for the preservation of the right to control the property and Affairs of a debtor for the owner, i.e. the Manager or founders (participants) of the insolvent debtor, which is subject to the powers and responsibilities of the rehabilitation Manager as specified by the law on rehabilitation and bankruptcy.
Thus, dear entrepreneurs, if today your company has a difficult situation on the payment of accounts payable, you will make the right decision for yourself, realizing your rights through the rehabilitation procedure.
Answer: Self-employed individuals (who are not individual entrepreneurs) are recognized as citizens of the Republic of Kazakhstan, Kandasy, who meet the following conditions:
1) who carry out one or more activities that allow the use of a special tax regime for self-employed individuals.
The list of activities that allow the use of a special tax regime for self-employed individuals is approved by the Government of the Republic of Kazakhstan;
2) who do not use the labor of employees.
3) whose income for a calendar month does not exceed 300 times the monthly calculation index (4,325 MCI*300= 1,297,500 tenge).
The object of taxation is income from activities. Income is recorded in the register through a special mobile application, except for cases where work is carried out in places without communication, where accounting is conducted in a simple form. The tax period is a calendar month. Individuals who use the SHP for self-employed individuals are completely exempt from paying income tax (0% IPN rate). The only obligation for such persons is to pay social payments in the amount of 4% of the income (OPV, OPVR, SO and OSMS at 1%), this will provide the self-employed with basic social guarantees.
Self-employed persons who use Internet platforms must take into account the provisions of Article 721 of the Tax Code.
Permitted activities for self-employed persons according to Government Decree No. 994 dated 21.11.2025
Special tax regime based on a simplified declaration may be applied by individual entrepreneurs and legal entities-residents of the Republic of Kazakhstan, which meet the following conditions:
1) whose maximum income for a calendar year does not exceed 600,000 times the monthly calculation index (4325*600,000= 2,595,000,000 tenge);
2) carry out activities that are not included in the list of activities determined by the Government of the Republic of Kazakhstan, for which the application of a special tax regime based on a simplified declaration is prohibited.
The following entities are also not eligible to apply a special tax regime based on a simplified declaration:
- legal entities with a share of more than 25% owned by other legal entities;
- legal entities where the founder or participant is also the founder or participant of another legal entity applying a special tax regime.
- legal entities whose founder or participant applies a special tax regime;
- taxpayers (individuals, individual entrepreneurs) who are founders or participants of a legal entity that applies a special tax regime;
- non-profit organizations;
- participants in special economic and industrial zones, and Astana Hub;
- taxpayers for activities carried out under joint venture agreements.
The calculation of corporate or individual income tax, with the exception of taxes withheld at source, when applying a special tax regime based on a simplified declaration, is carried out by the taxpayer independently by applying a rate of 4 percent to the object of taxation for the reporting tax period. (It should be noted that local maslikhats have approved decisions to reduce the rates for each region, which range from 3 to 2 percent on average).
The tax and reporting period for applying the special tax regime based on a simplified declaration is the half-year.
According to paragraph 3 of Article 722 of the new Tax Code of the Republic of Kazakhstan, when applying a special tax regime based on a simplified declaration, the 910.00 form is still used, which is submitted twice a year, and the 200.00 form for employees is submitted quarterly.
In the case of the sale of real estate that was purchased and registered in 2025 and is sold one year or more after the date of state registration, there is no income from capital gains. However, changes have been made to the registration of real estate that was registered after January 1, 2026. Therefore, when registering ownership after January 1, 2026, a two-year period of ownership is taken into account.