In accordance with paragraph 2 of Article 774 of the Tax Code, the amount of income of the payer of the ESP (Single Aggregate Payment) received as a result of the activities specified in subparagraph 3) of paragraph 1 of Article 774 for a calendar year should not exceed 1175 times the amount of the MCI established by the law on the Republican budget and effective as of January 1 of the corresponding financial year.
To calculate the marginal income of the ESP payer, the MCI effective as of January 1, 2021 is applied, i.e. 2,917 tenge (the amount of the marginal income for 2021 is 3,427,475 tenge).
According to paragraph 2 of Article 775 of the Tax Code, the amount of the ESP for one month is 1-fold the size of the MCI in the cities of republican and regional significance, the capital, and 0.5-fold the size of the MCI in other localities.
Therefore, the amount of the ESP in the current year for one month for residents of cities is 2,917 tenge, for rural residents 1,459 tenge.
Department of State Revenue for Uzunkolsky district