The list of activities for the application of the SNR retail tax has been expanded
In accordance with the instruction of the Head of State, the list of activities allowed for the application of a special retail tax regime has been expanded from 2024 (from 190 to 364 types).
This change was introduced by the Decree of the Government of the Republic of Kazakhstan dated December 29, 2023 No. 1240, the planned date of entry into force is January 15, 2024.
In this regard, taxpayers wishing to switch to the retail tax regime must submit a notification on the applicable regime in January 2024. This notification can be submitted via the e-Salyq Business mobile application.
The start date of the regime will be the first day of the month following the month in which such notification is submitted (i.e. February 1, 2024).
At the same time, by the end of 2023 and January 2024, an entrepreneur must submit a declaration under the tax regime that he applied earlier.
Department of State Bodies for the district of Beimbet Mailin