Due to the introduction of the new Tax Code and the transition of taxpayers to a special tax regime (SSR) based on a simplified declaration, cases of refusals to accept notifications of the 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 current General Classifier of Economic Activities.

The reason for the refusal is the use by taxpayers of the OKED codes, which have been changed or excluded from the classifier.

Thus, by 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, amendments No. 2 and No. 3 to the Tax Code of the Republic of Kazakhstan 03-2019 "General Classifier of Economic Activities" were approved, effective April 1, 2024.

In particular: - the OKED 86900 code has been abolished and replaced by codes 86901 and 86909; - code 62022 has been excluded from the classifier and other codes have also undergone changes.

In this regard, before submitting a notification of the transition to the Tax accounting System, taxpayers must bring registration data in line with the current version of the OKED classifier by submitting the following documents:

- individual entrepreneurs – notifications about the start of activities as sole proprietors (regarding changes in 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 compliance with all the conditions for the application of 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 the notification of the transition to the simplified declaration regime must be submitted no later than March 1, 2026.

If the notification is not provided, the taxpayer will be recognized as applying the generally established taxation procedure from January 1, 2026.

Source : https://www.gov.kz/memleket/entities/kgd-pavlodar/press/news/details/1140930?lang=kk