By the Decree of the Government of the Republic of Kazakhstan dated February 2, 2021 No. 30, the types of activities for the application of a special tax regime for the retail tax are determined.
The regulation comes into force on January 1, 2021 and is valid until January 1, 2023.
The List includes 114 OKED codes.
The CHP of retail tax may be applied by taxpayers provided that they:
• recognized as small and medium-sized businesses in accordance with the Entrepreneurial Code of the Republic of Kazakhstan;
• carry out one or several types of activities determined by the Government of the Republic of Kazakhstan for the purpose of applying this regime.
The SPR of retail tax provides for a special procedure for calculating CIT or PIT, with the exception of taxes withheld at source.
The calculation of CIT or IIT, with the exception of taxes withheld at the source of payment, is made by the taxpayer independently by applying a rate of 3% to the object of taxation for the reporting tax period. Taxpayers applying the SIT are not subject to VAT and social tax.
http://adilet.zan.kz/rus/docs/P2100000030
State Revenue Office for Beimbet Mailin District