Since the beginning of 2025, more than 5,600 individual entrepreneurs have been registered in the Pavlodar region. Registration - IP is subject to mandatory state registration – is carried out online through portals eGov.kz , e-license.kz , mobile application "e-Salyq Business", mobile applications of second-tier banks Kaspi.kz , Halyk. - When registering, it is necessary to choose a form of taxation (a special tax regime based on a simplified declaration, a special retail tax regime, a special tax regime using a special mobile application, a special tax regime based on a patent, a special tax regime using a fixed deduction).

Main responsibilities of the sole proprietor:

1. Conduct activities within the framework of generally established legislation.

2. Timely submit tax reports and pay taxes and mandatory payments.

3. Keep tax records (depending on the tax regime).

Taxes and mandatory payments: Depending on the taxation regime, the sole proprietor is required to pay:

- Individual Income tax (IIT), budget classification code (KBK 101202); - Social tax (SN), KBK 103101;

- Mandatory pension contributions (OPV), KBK 901101; - Social contributions (CO), KBK 902101;

- Contributions to compulsory health insurance (MHI), KBK 904101;

- Mandatory employer Pension Contributions (OPVR), KBK 905101;

- VAT – in case of exceeding a certain turnover or voluntary registration;

- If there are employees, make deductions of personal income tax and social payments (OPV, VOSMS, OSMS, SO, OPVR).

Tax period:

- Patent – from 1 month to 1 calendar year;

- Fixed deduction – calendar year;

- Special mobile application – 1 month; - The standard mode is calendar year; - Simplified declaration – half a year.

Reporting dates:

- Patent – upon receipt of a patent;

- Fixed deduction – quarterly (for the 1st quarter no later than May 15; for the 2nd quarter no later than August 15; for the 3rd quarter no later than November 15; for the 4th quarter no later than February 15), annually – no later than March 31 of the following year (for 2025 no later than 03/31/2026);

- Special mobile application – reporting is not provided;

- Simplified regime – once every six months (for the 1st half of the year – no later than August 15, for the 2nd half of the year – no later than February 15);

- The generally established regime is quarterly (for the 1st quarter – no later than May 15;

for the 2nd quarter – no later than August 15; for the 3rd quarter – no later than November 15; for the 4th quarter – no later than February 15), annually – no later than March 31 of the following year (for 2025 no later than 03/31/2026).

Check the current deadlines on the website portal.kgd.gov.kz or through the Taxpayer's Office. Deadlines for payment of taxes and payments to the budget:

- by patent – upon receipt of the patent;

- quarterly taxes: for the 1st quarter – no later than May 25; for the 2nd quarter – no later than August 25; for the 3rd quarter – no later than November 25;

for the 4th quarter – no later than February 25; - annual taxes – on April 10 of the following year (for 2025 no later than 04/10/2026);

- in a special mobile application, the IPN is paid no later than the 25th of the following month (for January – no later than February 25, for February – no later than March 25, etc.);

- in the simplified mode, the IPN and SN are paid no later than August 25 and no later than February 25;

- OPV, VOSMS, OSMS, SO, OPVR – no later than the 25th of the following month (for January – no later than February 25, for February – no later than March 25, etc.).

Electronic services:

- Taxpayer's office (cabinet.salyk.kz , knp.kgd.gov.kz ) – access to a personal account (information about charges, debts), receive notifications, submit reports and applications, etc.;

- eGov.kz – get an EDS, apply for a license, get a license, pay state duty, submit reports and applications, set off and refund taxes, payments, etc.; - e-salyq Azamat (mobile application) – receive notifications, pay taxes, receive certificates of absence of tax arrears, income, etc. Recommendations: - Carefully monitor the deadlines for filing reports and paying taxes; - Keep copies of all submitted reports and receipts; - Sign up for notifications in the taxpayer's office; - Visit the Taxpayer's Office weekly; - In case of technical failures, take screenshots and/or contact the support service of the State Revenue Committee.

Department of Explanatory Work and Contact Center State Duma of the Pavlodar region

Source : https://www.gov.kz/memleket/entities/kgd-pavlodar/press/news/details/1039341?lang=kk