Article 696-3. Procedure for applying and calculating taxes when applying a special tax regime of retail tax code of the Republic of Kazakhstan on taxes and other mandatory payments to the budget (tax code)
To recognize as invalid the Code of the Republic of Kazakhstan (tax code) of December 25, 2017 "on taxes and other mandatory payments to the budget" from January 1, 2026 in connection with the entry into force of the tax code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII.
1. the special tax regime of retail tax may be applied by taxpayers who meet the following conditions:
1) the average list number of employees for the tax period does not exceed 200 people;
2) income for the calendar year does not exceed 600,000 monthly calculation indices established by the law on the Republican budget and effective as of January 1 of the corresponding financial year;
3) carry out only one or more types of activities determined by the Government of the Republic of Kazakhstan for the purposes of applying this regime.
2.legal entities, the founder or participant of which is the founder or participant of another legal entity simultaneously applying the special tax regime, may not apply the special tax regime of retail tax.
3.the special tax regime of retail tax provides for a special procedure for calculating corporate or personal income tax, with the exception of taxes withheld at the source of payment.
4. when applying the special tax regime of retail tax, the calculation of corporate or personal income tax, with the exception of taxes withheld at the source of payment, is carried out by the taxpayer during the reporting tax period by independently applying the rate to the object of taxation in the amount of:
for income received (subject to withdrawal) for the tax period in the Republic of Kazakhstan and beyond its borders, unless otherwise provided by the third paragraph of this paragraph – 4 %;
on income received from the sale of goods, performance of work, provision of services to taxpayers applying the norms of paragraph 3-2 of Article 242 of this code for deducting amounts of expenses for calculating corporate or personal income tax-8 %.
5.local representative bodies have the right to reduce the rate established by the second paragraph of Paragraph 4 of this article by no more than 50 percent, depending on the type of activity and location of the object.
At the same time, it is forbidden to reduce the rate individually for individual taxpayers.
Such a decision to reduce the rate is made by the local representative body no later than December 1 of the year preceding the year of its entry into force, it is effective from January 1 of the year following the year of its adoption and is subject to official publication.
6.a taxpayer applying a special tax regime of retail tax must conduct separate tax accounting for taxable income at the rates applicable in accordance with the provisions of Paragraph 4 of this article.
7.for a taxpayer applying a special tax regime of retail tax, the object of taxation is income received (subject to withdrawal) in the Republic of Kazakhstan and beyond its borders and determined in the tax period in aggregate in a manner similar to the procedure for determining income established by Article 681 of this code.
At the same time, for a taxpayer applying a special tax regime of retail tax when calculating corporate or personal income tax, with the exception of taxes withheld at the source of payment, the object of taxation is subject to reduction by the amount of his expenses on the income of employees of such an employer-taxpayer.
Code of the Republic of Kazakhstan dated December 25, 2017 No. 120-VI.
This Code establishes the basic principles of taxation, regulates power relations on the procedure for establishing, introducing, changing, canceling, calculating and paying taxes and other mandatory payments to the budget, as well as relations related to the fulfillment of a tax obligation.
President
Republic of Kazakhstan
© 2012. RSE na PHB "Institute of Legislation and Legal Information of the Republic of Kazakhstan" of the Ministry of Justice of the Republic of Kazakhstan
Constitution Law Code Standard Decree Order Decision Resolution Lawyer Almaty Lawyer Legal service Legal advice Civil Criminal Administrative cases Disputes Defense Arbitration Law Company Kazakhstan Law Firm Court Cases
