Question:
Can a taxpayer operating under a STR  according to teh simplified declaration run multiple retail outlets across different regions of Kazakhstan?

Answer:
Yes. Subject to the conditions stipulated in Article 723 of the Tax Code of the Republic of Kazakhstan, a taxpayer has the right to apply the simplified declaration regime while operating through multiple outlets or facilities located in different districts, cities, and regions of the Republic of Kazakhstan. There are no territorial restrictions.

However, in the declaration form 910.00, it is necessary to indicate all territorial departments of state revenue corresponding to the locations of activity, reflecting the addresses of all operational facilities.

If different tax rates apply, separate income records must be maintained. The declaration must indicate the appropriate tax rate, including any adjusted rates established by local maslikhats (local representative bodies).

The standard tax rate under the simplified declaration regime is 4% according to the Tax Code, unless a different rate has been established by a decision of the local representative body.

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1226485?lang=ru