Unified Cumulative Payment: what should citizens who previously paid the USP do in 2024?

A Unified Cumulative Payment (UCP) was introduced for citizens:

– whose income for the year did not exceed 4.1 million tenge (1175 MCI);

– who provided services only to individuals.

We note that the UCP was introduced temporarily for 5 years (from 2019 to 2023) and the period of its application ends on December 31, 2023.

 In this regard, citizens who pay the ESP, starting from 2024, need to become individual entrepreneurs and choose the appropriate tax regime.

The most convenient mode for such citizens is a special tax regime using a special mobile application "E-Salyq Вusiness".

The convenience of this mode is that:

•     registration as an individual entrepreneur is carried out through a special mobile application "E-Salyq Вusiness", without visiting the tax authorities;
•     the mobile application allows you to automatically keep records of your income;
•     a mobile application receipt is issued through the mobile application, replacing the receipt of the cash register (CRM), respectively, you do not need to purchase a CRM;
•      the mobile application calculates tax (1% of income) and social payments, in accordance with the Social Code of the Republic of Kazakhstan and the Law of the Republic of Kazakhstan "On Compulsory social health insurance" (for 2024 pension contributions – 8500 tenge, social contributions – 2975 tenge, health insurance contributions – 5950 tenge).
•      there is no obligation to provide a declaration.

For the information of persons renting apartments and paying ESP, we inform you that such persons can pay taxes without registration as an individual entrepreneur and submit an individual income tax return (form 240.00) once a year, the tax rate is 10% of income.