Expansion of the List of Activities for Applying the Retail Tax Special Regime

• The list of activities eligible for the special retail tax regime has been expanded from 190 to 364.
• The change was made by the Government of the Republic of Kazakhstan on December 29, 2023.
• The new regime will come into effect on January 15, 2024.
• Taxpayers who wish to switch to the retail tax regime must submit a notification in January 2024.
• The notification can be submitted through the “e-Salyq Business” mobile application.
• The new regime will be applicable from February 1, 2024.
• Entrepreneurs must file a declaration for the previous tax regime for 2023 and January 2024.

Source: kgd.gov.kz

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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