Document from CIS Legislation database © 2003-2020 SojuzPravoInform LLC

ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of April 20, 2020 No. 224

About further measures for implementation of the Presidential decree of the Republic of Kazakhstan of March 16, 2020 No. 287 "About further stabilization efforts" on the tax matters

According to the Presidential decree of the Republic of Kazakhstan of March 16, 2020 "About further stabilization efforts" the Government of the Republic of Kazakhstan DECIDES: No. 287

1. Establish correction coefficient "0" to rates of the following taxes and social payments:

the individual income tax withheld at payment source;

the individual income tax paid independently by person who is engaged in private practice;

the social tax, compulsory pension contributions, compulsory professional pension contributions, social assignments, fees and assignments on compulsory social medical insurance except for paid by the individual entrepreneur pro se.

Provisions of this Item are applied to the following taxpayers and their workers:

persons who are engaged in private practice and the subjects of micro, small or medium business performing activities for the list of types of activity according to appendix 1 to this resolution according to obligations, the payment due date (transfers) according to which comes during the period from April 1 to October 1, 2020;

the subjects of big business performing activities for the list of types of activity according to appendix 2 to this resolution according to obligations, the payment due date (transfers) according to which comes during the period from April 1 to July 1, 2020.

2. For the period from April 1, 2020 to October 1, 2020 to establish correction coefficient "0" to tax rates on property:

on landing strips in airfields and to terminals of the airports;

for persons who are engaged in private practice.

3. For the resident taxpayers of the Republic of Kazakhstan who are engaged in activities of air passenger transport to grant till January 1, 2021 delay on payment of the estimated value added tax for the nonresident on maintenance and legal support of transactions of leasing of aircrafts.

At the same time, the specified taxpayers carry the amount of the estimated value added tax for the nonresident in offsetting in that tax period in which such acquisition of works, services from the nonresident acknowledged leviable turnover provided that the amount of the estimated value added tax is paid to the budget till January 1, 2021.

4. Determine that the allowances to the workers involved in anti-epidemic actions paid since March 1, 2020 according to the order of the Minister of Health of the Republic of Kazakhstan of April 4, 2020 to No. 28/2020 "About some questions of financial support of employees of the organizations of health care involved in anti-epidemic actions within fight against COVID-19 coronavirus" are not objects of the individual income tax withheld at source of payment, the social tax, compulsory pension contributions, compulsory professional pension contributions, social assignments, fees and assignments on compulsory social medical insurance.

5. Postpone the date of representation of forms of tax statements according to obligations of 2019 since March 31, 2020 for May 31, 2020.

6. This resolution becomes effective since April 1, 2020, except for items 4 and 5, which become effective since March 1, 2020, and is subject to official publication.

Prime Minister of the Republic of Kazakhstan

A. Mamin

Appendix 1

to the Order of the Government of the Republic of Kazakhstan of April 20, 2020 No. 224

See Appendix 1 (6Kb In original language)

Appendix 2

to the Order of the Government of the Republic of Kazakhstan of April 20, 2020 No. 224

See Appendix 2 (4Kb In original language)

 

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 40000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SojuzPravoInform LLC. UI/UX design by Intelliants.