Preliminary lists of types of entrepreneurial activity, who will have the opportunity to work in special tax regimes, and who will not, will be published by the end of the week on the Open NPAs portal. It is estimated that a special tax regime based on a simplified declaration will remain in place for about 70% of all taxpayers in the country.

 Thiswasstated by DeputyPrimeMinister-Minister of NationalEconomySerikZhumangarinduring a speechat a seminaronexplaining the newTaxCodeinAstana.AsSerikZhumangarinexplained,onlyentrepreneurs who provideretailservicestoindividuals will be able to work under thesimplifiedregime.Companiesfocusedonworkingwithlegalentitieswillhave to apply a generaltaxationregime,whichrequiresfullaccountingand the use of deductions."Theso-called"prohibitive"list will includeindustriesrelatedto the production of goodsandservicesforbusinesses.Intheseareas, more than 76% of the totalturnover is accountedfor by transactionswithpayersusing a generally established regime,"SerikZhumangarinexplained.

These areenterprises of the manufacturingindustry,constructionandsubsoil use,naturalmonopolies,wholesaleandlarge-scale retailtradeonareasover2thousandsquare meters. m. Restrictions also applytotelecommunications,InternetandIT,financialandinsurance,professionalandagencyservices,consulting,aswell as the researchanddevelopmentsector.As it wasnoted,insomesectors the share of suchoperationsalmostreaches100%:inconstruction–99.9%,insubsoil use –98.7%,intransportandwarehousing–96.7%.

Thesefiguresclearlydemonstratethefactthattoday a significantpart of the simplifiedregime is usednot by smallenterprises,but by largecompanies that are actuallyintegratedinto a largesegment of the economy."Collectively, we are talking about morethan700types of economicactivity,whichisabout70% of all economic activities.However, interms of taxpayers, the banon a simplifiedregimeaffectsonlyabout30% of enterprises,"headded.In the secondgroup,forwhichthesimplifiedtaxregime remains in place,there are over300types of businesses.

Theseincluderetailtradeinretailareas of up to 2,000squaremeters,pharmacies,cateringfacilities,hotels,rentalhousingandtransport,lightandfoodindustryenterprises,passengertransportation,kindergartensandclubs,medicalandsocialservices.

Thelistincludeshouseholdandconstructionservicesfor the population,certaintypes of creativeindustry,culturalandsportsfacilities,aswell as agriculture.

Thus,according to preliminaryestimates, the application of simplifiedregimeswill be preservedforabout70% of alltaxpayers.Thismeansthat the majorityofsmallbusinessesaimedat the population will continue to usesimplifiedtaxregimes,whilelargerand more systematictypes of activities will switchto a generally established regime."Draftlists are still being developed.Weplan to post a preliminaryliston the OpenNPAsportal by theend of the week.Aftertheirpublication, discussionswithbusinessandexpertswillcontinue," the DeputyPrime Minister said.According to FinanceMinisterMadiTakiev, an importantchange in the newTaxCodeis the abandonmentofautomaticblocking of bankaccounts.Instead, a format of preventivedeskinspectionsis being introduced,which will allowentrepreneurs to eliminatedeficiencies in a timely manner withoutprejudicetotheirbusinessactivities.Specialattention is paid to the digitalization of taxadministration.

The reform provides for a transition to a service model of interaction with taxpayers, where the main priority will be to support and advise businesses, rather than applying exclusively control measures. "The envisaged changes will greatly facilitate the work of entrepreneurs. Reducing tax reporting and reducing the number of taxes will allow businesses to focus on development rather than paperwork. The abandonment of automatic account blocking is an important step towards fair and transparent relations, where the state helps resolve issues rather than paralyzing the activities of companies. Such measures really strengthen the dialogue between the government and entrepreneurs and create a favorable investment climate," said Madi Takiev. Other changes include the introduction of differentiated tax rates, a progressive income tax rate, a luxury tax, and changes to special tax regimes. According to the new Tax Code, pension payments for citizens are exempt from personal income tax, the transport tax for cars older than 10 years is reduced, tax deductions for persons with disabilities are expanded, and VAT benefits for socially important medical services are provided. Special tax regimes have been optimized for businesses, now there are only three of them – for the self-employed, for small businesses based on a simplified declaration, and for farms.

 At the same time, the threshold for mandatoryVATregistrationisreducedfrom70to40milliontenge,whichexpands the range of taxpayers.Inturn,Chairman of the Presidium of the NCE"Atameken"RaimbekBatalovnoted the importance of constructivedialoguebetweenbusinessand the publicsectorandmakinginformeddecisions."We are exchangingopinionswithentrepreneursandauthorizedbodies.

Someissues are regulated by internalregulatorydocuments.Ifpracticeshowsthatsomepointsin the TaxCode are not taken into account,andtheynegativelyaffectbusiness,then the NCE, togetherwith the Ministries of FinanceandEconomy, will be able to promptlymake the necessaryadjustments to theNPA,"heconcluded.OnAugust 1, a series of seminarsonexplaining the newTaxCodestartedinallregions of Kazakhstan,whichendedinAstana with the finaleventwith the participation of DeputyPrimeMinister of the NationalEconomy of the Republic of KazakhstanSerikZhumangarin,Minister of Finance of the Republic of KazakhstanMadiTakiev,representatives of the StateRevenueCommitteeand the NationalChamber of EntrepreneursAtameken.

The seminar was broadcast online, with the connection of the regional departments of the SRC in all 20 regions of the country. The seminar participants were able to ask all their questions offline and online and receive compr

Source : https://www.gov.kz/memleket/entities/kgd-akmola/press/news/details/1075540?lang=kk