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ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of May 22, 2023 No. 393

About determination of types of activity for the purposes of application of special tax regime of retail tax and recognition No. 912 which voided the orders of the Government of the Republic of Kazakhstan of November 17, 2022 "About modification of 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"

(as amended on 05-02-2025)

According to the subitem 3) of Item 1 of article 696-3 of the Code of the Republic of Kazakhstan "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. Declare invalid the order of the Government of the Republic of Kazakhstan of November 17, 2022 No. 912 "About modification of 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".

3. This resolution becomes effective after ten calendar days after day of its first official publication and extends to the legal relationship which arose since January 1, 2023.

Prime Minister of the Republic of Kazakhstan

A. Smailov

Appendix

to the Order of the Government of the Republic of Kazakhstan of May 22, 2023 No. 393

№ of payment order

OKED

Types of activity

1

2

3

1

01.19.2

Flower cultivation, seed farming of flower cultures

2

01.49.0

Cultivation of other animal species

3

01.61.1

The activities promoting crop production except operation of irrigating systems

4

01.61.2

Operation of irrigating systems

5

01.70.0

Hunting and catching, including provision of services in these areas

6

10.20.0

Conversion and conservation of fish, Crustacea and mollusks

7

10.31.0

Conversion and conservation of potatoes

8

10.32.0

Production of fruit and vegetable juice

9

10.39.0

Other types of conversion and conservation of fruit and vegetables

10

10.52.0

Production of ice cream

11

10.61.1

Flour production

12

10.61.3

Production of food concentrates

13

10.71.0

Production of bakery and flour confectionery of incontinuous storage

14

10.72.0

Production of crackers and cookies, flour confectionery of long-term storage

15

10.82.0

Production of cocoa, chocolate and sugary confectionery

16

10.83.0

Production of tea and coffee

17

10.84.0

Production of spices and seasonings

18

10.85.0

Production of ready foodstuff

19

10.89.1

Production of soups, broths and yaytseprodukt

20

10.92.0

Production of ready-made feeds for pets

21

13.10.4

Spinning of woolen fiber

22

13.30.0

Finishing of fabrics and textile products

23

13.92.0

Production of finished textile goods, except clothes

24

13.94.1

Production of ropes, ropes, cords, twine

25

13.95.0

Production of nonwoven textile products, except clothes

26

13.96.0

Production of other textile products of technical and production appointment

27

13.99.1

Production of textile haberdashery

28

13.99.2

Production of felting and felt products

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