Introduction of fees for digital mining
New articles 606-1-606-5 of the Tax Code will enter into force on January 1, 2022
The payers of the digital mining fee will be legal entities and individuals engaged in digital mining (cryptocurrency mining).
The object of taxation is the amount of electricity consumed during digital mining (cryptocurrency mining).
The fee rate for digital mining will be in the amount of 1 tenge per 1 kilowatt of electricity consumed during digital mining (cryptocurrency mining).
The tax period for calculating the fee for digital mining is a quarter, tax reporting is not provided.
The payers will be informed about the results of their activities by the authorized body on mining issues, which is the Information Security Committee of the Ministry of Digital Development, Innovation and Aerospace Industry of the Republic of Kazakhstan.
Extension of the deadline for submitting a certificate of residency
Article 57-7 of the Law on the Introduction of the Code of the Republic of Kazakhstan "On Taxes and Other mandatory payments to the Budget" (the Tax Code) (hereinafter referred to as the ZRK on introduction) will enter into force on January 1, 2021
The submission (including legalization) of a document confirming the residence of a non-resident for 2019 and 2020 is extended until December 31, 2021.
This measure is necessary in order to exclude double taxation during the period of restrictive measures, since the submission of documents is difficult due to the introduction of quarantine measures in foreign countries.
Introduction of a deferral for the payment of personal income tax and social tax
Article 2 of the Law
From April 1 to July 1, 2021, a deferral was introduced for the payment of personal income tax and social tax on FOT in the affected industries.
Thus, the tax agent, no later than July 1, 2021, withholds and transfers individual income tax on income subject to taxation at the source of payment, the payment period of which occurs in the period from April 1, 2021 to July 1, 2021.
The provisions of this article apply to taxpayers who, as of July 1, 2021, carry out activities determined by the Government of the Republic of Kazakhstan for taxpayers applying a special retail tax regime, as well as to persons engaged in private practice