Since 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 Mandatory Payments to the Budget" (Tax Code), individual entrepreneurs are entitled to apply a special tax regime using a special mobile application, which, in addition to meeting the conditions established for small businesses by Article 683 of the Tax Code:
1) do not use the labor of workers;
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;
floor covering and wall cladding works;
painting and glass works;
taxi activity;
cargo transportation by road;
real estate management for remuneration or on a contractual basis;
activities in the field of photography;
translation (oral and written) business;
property leasing (lease);
rental of property (rental) vehicles;
rental and property hiring (rental) of entertainment and sports equipment;
rental of videos and discs;
rental and property hiring (rental) of other personal consumption items and household goods;
leasing of agricultural machinery and equipment;
leasing (leasing) of office machines and equipment, including computer equipment;
services in the field of sports education and education of leisure professionals;
cultural education services;
other education services;
auxiliary 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;
porters' services at markets, train stations;
manufacture and repair of musical instruments;
pet grazing;
4) are not payers of value added tax specified in subparagraph 1) of paragraph 1 of Article 367 of this Code.
The date of the beginning of the application of a special tax regime using a special mobile application is the date of the choice of 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 a 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 tax regime is submitted.
Department of State Revenue for the city of Kostanay