ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of June 18, 2021 No. 588

About approval of Rules and terms of realization of pilot project on application of separate regulations of tax administration for subjects of entrepreneurship

According to Item 1-1 of article 68 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) of PRIKAZYVAYU:

1. Approve the enclosed Rules and terms of realization of pilot project on application of separate regulations of tax administration for subjects of entrepreneurship.

2. To provide to committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan;

3) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1) and 2) of this Item.

3. This order becomes effective after ten calendar days after day of its first official publication.

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of June 18, 2021 No. 588

Rules and terms of realization of pilot project on application of separate regulations of tax administration for subjects of entrepreneurship

Chapter 1. General provisions

1. These rules and terms of realization of pilot project on application of separate regulations of tax administration (further - Rules) are developed for subjects of entrepreneurship according to Item 1-1 of article 68 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) (further - the Tax code) and determine procedure and terms of realization of pilot project by application of separate regulations of tax administration for subjects of entrepreneurship (further - pilot project).

2. The pilot project is implemented in the territory of the Republic of Kazakhstan during the period:

1) from January 1, 2021 to December 31, 2021:

for taxpayers in the cases provided by the regulatory legal acts of the Republic of Kazakhstan adopted for the purpose of implementation of the international treaties ratified by the Republic of Kazakhstan;

for taxpayers in case of realization of the imported goods;

for the taxpayers who are not taxpayers on value added (further - the VAT), in case of sales of goods which arrived in the Virtual Warehouse module of information system of electronic invoices to such taxpayers;

for legal resident persons (except for public institutions and the state organizations of secondary education), the nonresidents performing activities in the Republic of Kazakhstan through branch, representation, the individual entrepreneurs, persons who are engaged in private practice, are not registered as the payer of the VAT in the Republic of Kazakhstan according to the civil transaction which cost exceeds the 1000-fold size of the monthly settlement indicator established by the law on the republican budget and operating for date of making of such transaction;

2) from February 8, 2021 to December 31, 2021:

for the taxpayers who provided notifications on transition to special tax regime of retail tax.

3. Participants of pilot project are:

1) subjects of entrepreneurship;

2) bodies of state revenues.

Chapter 2. Procedure for realization of pilot project, regarding the statement of the invoice electronically in some cases

4. For the taxpayers who are subjects of entrepreneurship according to the Entrepreneurial code of the Republic of Kazakhstan, specified subitem in paragraph five 1) of Item 2 of these rules, the statement of the invoice is not required.

In the cases provided by paragraphs the second, third and fourth the subitem 1) of Item 2 of these rules the statement of the invoice in case of sales of goods is not required:

1) to physical persons which use the acquired goods for the purpose of the personal, family, home or other use which is not connected with business activity (final consumption);

2) to physical persons and legal entities taxpayers, being the subjects of micro entrepreneurship according to the Entrepreneurial code of the Republic of Kazakhstan and which are not payers of the VAT.

In case of purchase of goods, works, services at the taxpayer specified in this Item, and the address of the receiver of goods, works, services to the supplier of these goods, works, services no later than December 31, 2021 with the requirement to write out the invoice, the supplier fulfills such requirement within 15 (fifteen) calendar days from the date of the address.

For the purpose of determination of the tax liability on the corporate income tax for 2021 availability of the invoice electronically on goods purchased, works, services is not required from persons specified subitem in paragraph five 1) of Item 2 of these rules.

Chapter 3. Procedure for realization of pilot project, regarding application of special tax regime of retail tax

5. The taxpayers who are subjects of small and medium business according to the Entrepreneurial code of the Republic of Kazakhstan and performing one or several types of activity determined by the 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" for transition to application of special tax regime of retail tax represent the notification on the applied tax regime to body of state revenues in the location on paper or electronically, including by means of the Elektronnoye Pravitelstvo web portal.

6. For the taxpayers who provided notifications on the applied tax regime till March 31, 2021 and corresponding to conditions of application of the mode as of March 1, 2021, start date of application of special tax regime of retail tax is on March 1, 2021.

7. Bodies of state revenues carry out accounting of the subjects of small and medium business recognized as participants of pilot project based on provided corresponding the notification on the applied tax regime.

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