Order of the Government of the Republic of Kazakhstan "About approval of the list of types of activity on which application of special tax regime on the basis of the simplified declaration is forbidden"

ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of November 14, 2025 No. 970

About approval of the list of types of activity on which application of special tax regime on the basis of the simplified declaration is forbidden

According to the subitem 2) of Item 1 of article 723 of the Tax Code of the Republic of Kazakhstan the Government of the Republic of Kazakhstan DECIDES:

1. Approve the enclosed list of types of activity on which application of special tax regime on the basis of the simplified declaration is forbidden.

2. This resolution becomes effective since January 1, 2026 and is subject to official publication.

Prime Minister of the Republic of Kazakhstan

O. Bektenov

Approved by the Order of the Government of the Republic of Kazakhstan of November 14, 2025 , No. 970

The list of types of activity on which application of special tax regime on the basis of the simplified declaration is forbidden

№ of payment order	Type of activity	OKED	Name
1	2	3	4
1	The activities connected with drug trafficking, psychotropic substances and precursors	No
2	Production and (or) wholesale of excisable products	11010	Distillation, rectification and mixing of alcoholic drinks
		11021	Production of wine from self-produced grapes
		11022	Production of wine from not self-produced grapes
		11030	Production of cider and other fruit wines
		11040	Production of the other not distilled drinks from the fermented material
		11050	Beer production
		11060	Malt production
		12001	Tobacco fermentation
		12002	Production of products from tobacco
		46350	Wholesale trade by tobacco products
		20142	Bioethanol production
		46212	Wholesale trade by the raw tobacco
3	Realization of separate types of oil products – gasoline, diesel fuel and fuel oil	46120	Agent activities on wholesale trade by fuel, ores, metals and chemicals
		46711	Wholesale trade by crude oil and associated gas
		46712	Wholesale trade by natural (combustible) gas
		46713	Wholesale trade by coal
		46714	Wholesale trade by lignite (brown coal)
		46715	Wholesale trade by aviation gasoline and kerosene
		46716	Wholesale trade by automobile gasoline
		46717	Wholesale trade by diesel fuel
		46718	Wholesale trade by fuel oil
		46719	Wholesale trade by other fuel
		47301	Retail trade by motor fuel in the specialized shops which except for are on roadside strip *
		47303	Retail trade by motor fuel in the specialized shops which are on roadside strip *
4	Activities for storage of grain on hlebopriyemny Items	52101	Warehousing and storage of grain
5	Carrying out lotteries	92000	Activities for the organization of gamblings and betting
6	Activities in the sphere of gaming	92000	Activities for the organization of gamblings and betting
7	The activities connected with turnover of radioactive materials	24460	Nuclear fuel reprocessing
8	Financial, insurance activity and intermediary activities of insurance broker and insurance agent	64199	Cash mediation of other financial institutions
		64200	Activities of holding companies
		64300	Activities of trust companies, investment funds and similar financial organizations
		64922	Activities of special funds of financial support of subjects of private entrepreneurship
		64929	The other types of crediting which are not included in other groups
		64991	The financial and economic services rendered to subjects of industrial and innovative activities and agro-industrial complex
		64992	Other financial services, financing in various industries of economy, investing activities
		64999	Other types of financial services, except insurance and provision of pensions, not included in other groups
		65111	National insurance of life
		65112	Non-state life insurance
		65121	National insurance of damage
		65122	Non-state insurance of damage
		65200	Reinsurance
		65301	State provision of pensions
		65302	Non-state pension provision
		66111	Activities of commodity exchanges
		66112	The activities connected with management of the financial markets
		66113	Activities for maintaining system of registers of security holders and participants of economic partnerships
		66190	Other auxiliary activities in the sphere of financial services, except insurance and provision of pensions
		66210	Assessment of insurance risks and losses
		66220	Activities of insurance agents and brokers
		66290	Other auxiliary activities for insurance and provision of pensions

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