Rules for payment of IIT and social benefits of the operator of internet platforms have been approved

In accordance with the rules, an individual entrepreneur applying a special tax regime using a special mobile application (hereinafter referred to as AMF) is an executor, an individual entrepreneur voluntarily determines the size of the rates of OPS, AU and OSMS (hereinafter referred to as social payments).

Executor social payments are made by determining the amount of rates by selecting one of the appropriate options "standard calculation of Obligations" or "calculation of obligations at a rate of 4%" on the "procedure for calculating obligations" tab in the section "data for calculating taxes and social benefits".

The contractor changes the selected amount of social benefits rates in the AMF once during the calendar month no later than the 25th day.

Calculation of social benefits is made on the basis of the established rate from the 1st day of the month following the month in which the amount of social benefit rates is changed.

The IIT rate is applied in the amount of 1% of the income received by the contractor for the services rendered, work performed.

The object of calculation of IIT and social benefits is the income received by the contractor for the services rendered, the work performed.

The calculation of the amount of IIT and social benefits is made by the AMF monthly no later than the 15th day of the month following the reporting month.

Data on the success of performers is transmitted by the operator to the IP of the state enterprise of the Ministry of Finance of the Republic of Kazakhstan. The operator also transfers the amounts of IIT and social payments and (or) penalties to the State Corporation by individual electronic payment orders for the period with the attachment of lists of performers.

✔The rules are approved by the order of the Ministry of labor of the Republic of Kazakhstan dated September 30, 2024 No. 392 and enter into force from October 14, 2024.