Most of them come into force on January 1, some on March 1
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New amendments to the Tax Code will come into force from 2022. The State Revenue Committee has prepared a list of key changes for LS in 2022.
Introduction of the taxpayer's passport (from March 1)
This concept was introduced to provide open access to the taxpayer's data on the fulfillment of his obligations.
The taxpayer's passport is placed by taxpayers engaged in activities in the field of public catering and trade, in places where cash registers are directly located and publicly accessible for informing the population.
Introduction of the concept of "tax mobile application" (from January 1)
Through this application, individuals will be provided with information about the calculated amounts of tax liabilities for land tax, property tax, vehicles of individuals and the available amount of debt. As well as notifications about the amount of taxes calculated by the tax authority.
Expanding the responsibilities of banks
Fiscalization of mobile payments (from March 1): for banks and organizations, additional responsibilities have been introduced in terms of transmitting information:
- according to the total amounts of payments for the calendar year received to the current account via mobile payments;
- monthly according to the total amounts received to the bank account of the sole proprietor applying certain special tax regimes and using the e-Salyq Business mobile application with consent to the disclosure of bank secrecy on such information.
The Ministry of Finance is developing an order approving the rules, forms and deadlines for banks and organizations to submit such information.
For banks and organizations, additional obligations have been introduced regarding the transfer of information on individuals who are not registered as an individual entrepreneur or a person engaged in private practice for identified transactions that have signs of income from doing business according to certain criteria (from January 1, 2025).
Introduction of a special tax regime using the e-Salyq Business mobile application (from January 1)
From January 1, 2022, a new special tax regime (SNR) will be introduced for individual entrepreneurs using a special mobile application e-Salyq Business.
The mobile application should simplify the fulfillment of tax obligations of entrepreneurs. Thus, it is envisaged that through this application, simple online registration as an individual entrepreneur, calculation of taxes and social payments, cancellation of the submission of tax reporting forms for persons applying the specified special tax regime will be provided.
Google Tax Administration (from March 1)
The amendments provide for the obligation of banks and organizations engaged in certain types of banking operations to provide the authorized body with information on the total amounts of payments and transfers for a calendar year made by individuals in favor of and in the context of foreign Internet companies.
The Ministry, in coordination with the National Bank, is preparing an order approving the procedure, form and timing of providing such information.
The amendments provide for the obligation of payment organizations to provide the authorized body with information on the total amounts of payments and transfers for a calendar year made by individuals in favor of and in the context of foreign Internet companies.
The new rules also include the provision by the authorized body to banks, organizations engaged in certain types of banking operations, payment organizations, information about the taxpayer (tax agent), constituting a tax secret, in order to obtain information about the total amounts of payments and transfers for a calendar year made by individuals in favor of and in the context of foreign Internet companies.
A new concept of "merchant ID" is also being introduced for the purposes of tax administration of foreign companies through whose Internet platform electronic trade in goods and provision of electronic services to individuals is carried out.
In addition, the amendment provides for the provision by foreign companies, through the Internet platform of which electronic trade in goods and the provision of electronic services to individuals, of additional details, including merchant ID data, used to accept payments and (or) money transfers, for the purpose of conditional registration of such foreign companies.
Limitation period for large business entities (from January 1)
The limitation period of five years will apply to large business entities classified in this category of entities in accordance with the Business Code.
Changing the deadlines for fulfilling the obligation to pay taxes (from January 1)
The amendments provide for the provision of installments for the payment of taxes and fees for a period of more than one year only secured by the taxpayer's real estate and/or a third party and/or under a bank guarantee.
But at the same time, the only dwelling of an individual, an individual entrepreneur, or a person engaged in private practice cannot be the subject of pledge.
Simplification of the procedure for termination of VAT payers' activities (from January 1)
A simplified liquidation procedure will be applied to VAT payers who, according to tax reporting data, did not carry out business activities during the limitation period.
There will be a maximum threshold of tax arrears for the seizure of accounts in the amount of more than 6 MCI (from January 1).
Banks are given the right to carry out expenditure operations on the account until the withdrawal of the order of the tax authority on the suspension of expenditure operations on the taxpayer's bank accounts when paying off the debt specified in it.
The use of cash registers (from January 1)
The concept of "monetary settlements" includes, among other things, settlements using mobile payments.
It is introduced for the purpose of using online cash registers for cash payments for the purchase of goods, performance of works, provision of services carried out through mobile payments.
In addition, article 27 of the Entrepreneurial Code is supplemented by a subparagraph providing for the obligation for business entities to use a current bank account intended for entrepreneurial activity when accepting non-cash payments to a bank account.
Indication of the recipient's IIN/BIN in the CMC receipt (from January 1)
This amendment is intended to provide an opportunity for an individual entrepreneur who is not a VAT payer to provide the buyer with an online cash register receipt instead of an ECF statement.
From April 1, 2021, VAT defaulters are required to issue an ESF for transactions worth more than 1000 MCI (3.06 million tenge). And the recipient of goods, works, services for the purposes of the CPN confirms the expenses of the ESF.
At the same time, such expenses were previously confirmed by accounting documents or documents issued in accordance with industry legislation (invoices for goods, acts of work performed/services rendered, payment documents and others).
In order to exclude additional encumbrances for small businesses, the possibility is provided:
- for an individual entrepreneur who is not a VAT payer, for civil transactions in the amount of more than 1000 MCI, instead of an ECF statement, provide the buyer with an online cash register receipt indicating the recipient's IIN / BIN in the receipt.
- by including the buyer's IIN/BIN in the receipt and providing such a receipt at the request of the buyer.
Also, as part of the pilot project, the mandatory statement of the ESF for transactions over 1000 MCI was canceled.
Administration of excisable products (from January 1)
Replacement of the term "excise stamps" with "means of identification": in connection with the launch of digital labeling from October 1, 2020, excise stamps are replaced with means of identification.
Replacement of the terms "wine materials" and "beer and beer drink" with "wine" and "brewing products". The amendments were made in order to bring them into line with the technical regulations of the Eurasian Economic Union "On the safety of alcoholic beverages".
Introduction of post-payment of excise duty for domestic producers of alcoholic beverages. Post-payment of excise duty on vodka is accepted in all EAEU countries. Prepayment in Kazakhstan puts our manufacturers in more difficult conditions than competitors.
The amendments provide for two ways for manufacturers to pay excise duty: before receiving accounting and control stamps (UKM) and on the day of its shipment, when submitting an obligation to use the UKM for the intended purpose in accordance with Article 172 of the Tax Code.
The SRC noted that this measure will provide support for domestic alcoholic beverages and curb the import of alcoholic beverages, equalize vodka producers with tobacco and beer producers, and will free up significant working capital attracted at a high rate from second-tier banks.
Other forms of tax control (from January 1)
A new and different form of state control is being introduced – "traceability of goods turnover". The introduction of this norm is connected with the signing on May 29, 2019 of the agreement on the mechanism of traceability of goods imported into the customs territory of the Eurasian Economic Union.
The national traceability system is IS "ESF". Taxpayers are required to issue accompanying documents in the form of electronic documents.
Deductions
Granting to a credit partnership the right to deduct the amount of expenses for the creation of provisions (reserves) against doubtful and hopeless assets for micro-loans provided, as well as remuneration for them, with the exception of assets provided to an interconnected party or to third parties for the obligations of an interconnected party.