The Department of State Revenue for Kostanay informs that, according to Article 683 of the Tax Code of the Republic of Kazakhstan (hereinafter the Tax Code of the Republic of Kazakhstan), for the purposes of the Tax Code, small business entities (SMBs) are recognized as individual entrepreneurs (sole proprietors) and resident legal entities of the Republic of Kazakhstan applying a special tax regime (SNR) for small businesses. Taxpayers who meet the following conditions are entitled to apply the SNR for SMB: - the average number of employees for the tax period does not exceed for a special tax regime: -on the basis of a patent or using a special mobile application, employees are not eligible, only personally, income for the tax period should not exceed 3,528 MCI; - based on a simplified declaration – 30 people, income for the tax period should not exceed 24,038 MCI. When an individual entrepreneur receives income through non-cash payments with the mandatory use of a three-component integrated system (TIS), income within 70,048 MCI is not included. - using a fixed deduction – 50 people, income for the tax period should not exceed 144,184 MCI. Those entrepreneurs who do not carry out the following types of activities can also apply the SRN UD: production of excisable goods; storage and wholesale of excisable goods; sale of certain types of petroleum products – gasoline, diesel fuel and fuel oil;   conducting lotteries; subsurface use (with the exception of subsurface use activities carried out on the basis of a mining license); collection (harvesting), storage, processing and sale of scrap and waste of non-ferrous and ferrous metals; consulting and (or) marketing services; accounting or auditing activities; financial, insurance and intermediary activities of an insurance broker and insurance agent; activities in the field of law, justice and justice; rental and operation of a trading market;      digital mining activities under a license to carry out subspecies digital mining activities; subletting of retail facilities related to commercial markets, stationary retail facilities of categories 1, 2 and 3 in accordance with the legislation of the Republic of Kazakhstan on the regulation of trading activities, as well as retail outlets, retail facilities and catering facilities located on their territory; activities of two or more taxpayers in the provision of hotel services on the territory of one hotels or detached non-residential buildings where such services are provided;     financial leasing activities. Individual entrepreneurs and legal entities providing services on the basis of agency agreements are not entitled to apply a special tax regime based on a patent, a simplified declaration, or using a special mobile application. For the purposes of this paragraph, agency agreements (agreements) are understood to be contracts (agreements) of a civil nature concluded in accordance with the legislation of the Republic of Kazakhstan, under which one party (agent) undertakes for remuneration to perform certain actions on behalf of the other party on its own behalf, but at the expense of the other party or on behalf and at the expense of the other side. Does not have the right to apply a special tax regime for small businesses: -legal entities with structural divisions;  -structural divisions of legal entities;  -taxpayers who have other separate structural divisions and (or) objects of taxation in different localities. For the purposes of taxation of persons applying special tax regimes, another separate structural subdivision of a taxpayer is recognized as a geographically separate subdivision, at the location of which stationary workplaces are equipped, performing part of its functions. A workplace is considered stationary if it has been created for a period of more than one month. The provision of this subparagraph does not apply to taxpayers engaged exclusively in the leasing of property.; - legal entities in which the share of participation of other legal entities is more than 25 percent; - legal entities in which the founder or participant is simultaneously the founder or participant of another legal entity applying a special tax regime or taxation features;  - non-profit organizations; taxpayers of gambling business.

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/980354?lang=kk