In April 2020, the Government of the Republic of Kazakhstan adopted a number of measures to support taxpayers, including the exemption of some business entities from taxes and social payments from the wage-fund1, read more about this in our early review here2.
On 5 November 2020, the Resolution of the Government of the Republic of Kazakhstan was published3, extending the exemption from social payments, as follows:
From 1 October 2020 to 1 January 2021, the "0"% rate:
- obligatory professional pension payments;
- social contributions;
- payments and contributions on obligatory social health insurance, except of those paid by individual entrepreneurs for themselves.
are applied to the following taxpayers and their employees:
- private notaries, private enforcement agents, lawyers, professional mediators;
- micro, small and medium-sized businesses, operating in the area of car retail, hotel and restaurant business, real estate rental, legal services, school and preschool education, fitness clubs, medical services, passenger air transport, airport activities, movie theatre, software etc4.
The regulation came into force on 1 October 2020.
Footnotes
1. Постановление Правительства Республики Казахстан от 20 апреля 2020 года №224 «О дальнейших мерах по реализации Указа Президента Республики Казахстан от 16 марта 2020 года № 287 «О дальнейших мерах по стабилизации экономики»;
2. https://gratanet.com/publications/imposing-the-state-of-emergency-kazakhstan
3. Постановление Правительства Республики Казахстан от 30 октября 2020 года №721 «О внесении изменения в постановление Правительства Республики Казахстан от 20 апреля 2020 года №224 «О дальнейших мерах по реализации Указа Президента Республики Казахстан от 16 марта 2020 года №287 «О дальнейших мерах по стабилизации экономики» по вопросам налогообложения
4. The full list of activities you can see here.
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