From January 1, 2022, a new special tax regime has been introduced using a special mobile application. Thus, in accordance with Article 686-2 of the Code of the Republic of Kazakhstan “On Taxes and Other Obligatory Payments to the Budget” (Tax Code), a special tax regime using a special mobile application is entitled to be applied by individual entrepreneurs who, in addition to meeting the conditions established for small businesses by Article 683 of the Tax Code: 1) do not use the labor of employees; 2) carry out activities in the form of personal entrepreneurship; 3) carry out one or more of the following activities: plastering works; carpentry and carpentry; flooring and wall cladding works; painting and glass works; taxi business; freight transportation by road; property management on a fee or contract basis; activities in the field of photography; translation (oral and written) business; renting out property (lease); leasing (lease) of vehicles; rental and property lease (rent) of entertainment and sports equipment; rental of video recordings and CDs; rental and property lease (rent) of other items of personal consumption and household goods; leasing (lease) of agricultural machinery and equipment; leasing (lease) of office machines and equipment, including computers; services in the field of sports education and education of specialists in the organization of leisure; cultural education services; services in the field of other education; ancillary educational services; activities in the field of art; repair of computers and peripheral equipment; repair of communication equipment; repair of personal items and household goods; hairdressing services; manicure and pedicure; veterinary services; land processing services; residential cleaning and housekeeping services; porter services in markets, stations; production and repair of musical instruments; grazing domestic animals; 4) are not payers of value added tax specified in subparagraph 1) of paragraph 1 of Article 367 of this Code. The date of commencement of the application of the special tax regime using a special mobile application is the date of choosing a special tax regime using a special mobile application. When switching from a special tax regime using a special mobile application to other special tax regimes or the generally established taxation procedure, the end date of the regime is the last day of the month in which the relevant notification of the applicable taxation regime is submitted.
State Revenue Department for Beimbet Mailin District