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ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of February 2, 2021 No. 30

About determination of types of activity for the purposes of application of special tax regime of retail tax

According to the subitem 2) of Item 1 of article 696-1 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" the Government of the Republic of Kazakhstan DECIDES: (Tax code)

1. Determine types of activity for the purposes of application of special tax regime of retail tax according to appendix to this resolution.

2. This resolution becomes effective since January 1, 2021, is effective till January 1, 2023 and is subject to official publication.

Prime Minister of the Republic of Kazakhstan

A. Mamin

Appendix

to the Order of the Government of the Republic of Kazakhstan of February 2, 2021 No. 30

Types of activity for the purposes of application of special tax regime of retail tax

№ of payment order

OKED

Types of activity

1

2

3

1.

45.20.1

Maintenance and car repairs, except for made by the service stations which are on roadside strip

2.

45.20.2

Maintenance and car repairs by the service stations which are on roadside strip

3.

45.40.3

Maintenance and repair of motorcycles and motor scooters

4.

47.19.1 *

Other retail trade in the unspecialized shops which are shopping facilities with the floor space less than 2000 sq.m

5.

47.19.2 *

Other retail trade in the unspecialized shops which are shopping facilities with the floor space more than 2000 sq.m (2000 sq.m and above)

6.

47.51.1

Retail trade by textile products in the specialized shops which are shopping facilities with the floor space less than 2000 sq.m

7.

47.51.2

Retail trade by textile products in the specialized shops which are shopping facilities with the floor space more than 2000 sq.m (2000 sq.m and above)

8.

47.53.1

Retail trade by carpets, carpet products, wall and floor coverings in the specialized shops which are shopping facilities with the floor space less than 2000 sq.m

9.

47.53.2

Retail trade by carpets, carpet products, wall and floor coverings in the specialized shops which are shopping facilities with the floor space more than 2000 sq.m (2000 sq.m and above)

10.

47.59.1

Retail trade by furniture in the specialized shops which are shopping facilities with the floor space less than 2000 sq.m

11.

47.59.2

Retail trade by musical instruments and scores in the specialized shops which are shopping facilities with the floor space less than 2000 sq.m

12.

47.59.3

Retail trade by furniture in the specialized shops which are shopping facilities with the floor space more than 2000 sq.m (2000 sq.m and above)

13.

47.59.4

Retail trade by musical instruments and scores in the specialized shops which are shopping facilities with the floor space more than 2000 sq.m (2000 sq.m and above)

14.

47.59.5

Retail trade by the lighting fixtures and household goods which are not included in other groups in the specialized shops which are shopping facilities with the floor space more than 2000 sq.m (2000 sq.m and above)

15.

47.59.9

Retail trade by the lighting fixtures and household goods which are not included in other groups in the specialized shops which are shopping facilities with the floor space less than 2000 sq.m

16.

47.61.1

Retail trade by books in the specialized shops which are shopping facilities with the floor space less than 2000 sq.m

17.

47.61.2

Retail trade by books in the specialized shops which are shopping facilities with the floor space more than 2000 sq.m (2000 sq.m and above)

18.

47.62.1

Retail trade by newspapers, magazines and office supplies in the specialized shops which are shopping facilities with the floor space less than 2000 sq.m

19.

47.62.2

Retail trade by newspapers, magazines and office supplies in the specialized shops which are shopping facilities with the floor space more than 2000 sq.m (2000 sq.m and above)

20.

47.63.1

Retail trade by audio and videos in the specialized shops which are shopping facilities with the floor space less than 2000 sq.m

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