When transferring to the simplified declaration regime in connection with the introduction of the new Tax Code, cases of refusals to accept notifications on the transition of taxpayers to this regime have become more frequent. Refusals are formed 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 Types of Economic Activities.

The reason for refusal is the use by taxpayers of OKED codes that have been changed or excluded from the classifier. In particular, the orders of the Committee for Technical Regulation and Metrology of the Ministry of Trade and Integration of the Republic of Kazakhstan from October 16, 2023 № 393-NҚ and from November 28, 2023 № 468-NҚ approved changes № 2 and № 3 to the TC RK 03-2019 “General Classifier of Economic Activities”, which came into force on April 1, 2024.

Thus, OKED code 86900 is abolished and replaced by codes 86901 and 86909, code 62022 is excluded from the classifier, etc.

In this regard, taxpayers before submitting a notice of transition to the regime must bring the registration data in accordance with the current version of the OKED classifier by submitting the following documents:

- individual entrepreneurs - notification of the start of activity as an individual entrepreneur (change of registration data);

- legal entities - applications for making changes in information through the registration authorities or through the Cabinet of correspondent of the system “E-statistics”.

After actualization of the type of economic activity and in case of compliance with all the conditions for application of the simplified tax return, the taxpayer has the right to resubmit the notification on the applied taxation regime.

We remind you that in order to apply the simplified declaration regime, the notification of transition to this regime must be submitted not later than March 1, 2026. In case of failure to submit such notification, the taxpayer will be recognized as applying the generally established taxation regime from January 1, 2026

Source : https://www.gov.kz/memleket/entities/kgd-zhetysu/press/news/details/1139304?lang=kk