Press release
On the reasons for the refusals to switch to the SNR on the basis of a simplified declaration in connection with the changes in the OKED
During the transition to the simplified declaration regime, due to the introduction of the new Tax Code, cases of refusals to accept notifications of taxpayers' transition to this regime have become more frequent. Refusals are generated by the information system of the State Revenue Committee due to non-compliance of the declared type of economic activity (OKED) with the requirements of the General Classifier of Economic Activities.
The reason for the refusal is the use by taxpayers of OKED codes that have been changed or excluded from the classifier. In particular, orders of the Committee for Technical Regulation and Metrology of the Ministry of Trade and Integration of the Republic of Kazakhstan dated October 16, 2023 No. 393-NK and November 28, 2023 No. 468-NK approved amendments No. 2 and No. 3 to the Tax Code of the Republic of Kazakhstan 03-2019 "General Classifier of Economic Activities", which entered into force on April 1, 2024. of the year.
So, the OKED 86900 code was abolished and replaced with codes 86901 and 86909, code 62022 was excluded from the classifier, etc.
In this regard, taxpayers must bring registration data in accordance with the current version of the OKED classifier by submitting the following documents before submitting a notification of the transition to the regime:
• individual entrepreneurs — notifications about the start of activities as sole proprietors (change of registration data);
• to legal entities — applications for changes to information through registration authorities or through the Correspondent's Office of the E-Statistics system.
After updating the type of economic activity and subject to all the conditions for applying the Tax code on the basis of a simplified declaration, the taxpayer has the right to re-submit a notification on the applicable tax regime.
We remind you that in order to apply the simplified declaration regime, a notification of the transition to this regime must be submitted no later than March 1, 2026. In case of failure to provide such notification, the taxpayer will be recognized as applying the generally established taxation procedure from January 1, 2026.

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1138998?lang=kk