Since January 1, 2023, persons engaged in the following types of activities are not recognized as ESP payers:
consulting or marketing services;
accounting or auditing activities;
financial, insurance and intermediary activities of an insurance broker and insurance agent;
activities in the field of law, justice and justice;
digital mining or digital asset turnover activities;
As well as persons providing services on the basis of agency contracts (agreements).
In addition, they are not recognized as payers of a single aggregate payment:
persons who provide services exclusively to individuals who are not tax agents, or sell exclusively to individuals who are not tax agents, agricultural products of a personal subsidiary farm of their own production - when providing services or selling on the territory of commercial real estate objects, as well as commercial objects, including those that are owned, leased, use, trust management;
persons who provide property for property rental (lease), with the exception of housing;
persons engaged in private practice;
foreigners and stateless persons, with the exception of Candace;
persons who have state registration as an individual entrepreneur.
Department of State Revenue for the city of Kostanay