👤 Who can apply:

• Individual entrepreneurs (IEs);

• Legal entities — residents of the Republic of Kazakhstan, except for prohibited categories.

💸 Income:

• Annual income must not exceed 600,000 times the Monthly Calculation Index (MCI) as of January 1 of the respective year;

• Income from peasant and farm enterprises is not included in the calculation.

🌱 Types of activities:

• Only activities that are not included in the list of prohibited activities established by the Government of the Republic of Kazakhstan are allowed.

🚫 Who is not eligible to apply STR:

• Legal entities where the share of participation of other legal entities exceeds 25%;

• Legal entities whose founders/participants apply STR or participate in other legal entities applying STR;

• Individuals and individual entrepreneurs who are participants in a legal entity applying STR;

• Non-profit organizations;

• Participants of special economic and industrial zones, including Astana Hub;

• Taxpayers operating under joint activity (partnership) agreements.

🗓 Accounting and reporting:

• Maintaining tax accounting in accordance with Chapter 20 of the Tax Code of the Republic of Kazakhstan;

• Performing duties of a tax agent for personal income tax (PIT) withheld at source in accordance with Chapter 43 of the Tax Code;

• The tax and reporting period is half a year (semiannual).

Начало формы

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1179711?lang=kk