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Who fall within a moratorium and is tax-exempt for 3 years? Printable version

Last update: 18.09.2020

Since January 1, 2020, a moratorium on inspections of business entities came into force for a period of 3 years, and for this period, certain categories of taxpayers are exempt from taxes. In the material we will describe which types of inspections are not subject to a moratorium, and who falls within exemption from payment of taxes and for what types of taxes.

Categories of entities that fall within a moratorium on inspections

Entities under the categories of small and microbusinesses are included into the moratorium. The microbusiness entities involve entities with an average annual number of employees no more than 15 people or an average annual income of no more than 30 thousand-fold MCI. The small business entities involve individual entrepreneurs and legal entities with an average annual number of employees of no more than 100 people and an average annual income of no more than 300 thousand-fold MCI.

At the same time, taxpayers performing the following activities are not deemed as small and microbusinesses:

  1. activities related to turnover of narcotic drugs, psychotropic substances and precursors;
  2. production and (or) wholesale of excisable products;
  3. grain storage activities at grain reception centers;
  4. lottery conducting;
  5. activities in the field of gambling business;
  6. activities related to turnover of radioactive materials;
  7. bank activities (or certain types of bank operations) and activities in the insurance market (except for the activities of an insurance agent);
  8. audit activity;
  9. professional activity in the securities market;
  10. activities of credit bureaus;
  11. security activities;
  12. activities related to turnover of civilian and service weapons and ammunition thereto.

Inspections that are not subject to a moratorium

The moratorium does not apply to:

  1. Inspections aimed at preventing or eliminating violations that potentially pose a massive threat to life and health of the population, environment, rule of law and public order; a direct or immediate threat to the constitutional order and national security, as well as conducted on the grounds provided for by the Law of the Republic of Kazakhstan “On State Regulation, Control and Supervision of the Financial Market and Financial Organizations”.
  2. Inspections in accordance with subparagraph 1) of the paragraph in cases when to identify the causes of violations of requirements established by the legislation of the Republic of Kazakhstan, it is not enough to conduct an unscheduled check on a specific fact in relation to a specific subject (object) of control and supervision, and control and supervision is required in relation to other entities related to this particular fact.
  3. Inspections and preventive control with a visit, carried out on the basis of appeals of business entities regarding their own activities, including on an application for permission in accordance with the Law of the Republic of Kazakhstan “On Permits and Notifications”.
  4. Inspections on the grounds provided for by the Criminal Procedure Code of the Republic of Kazakhstan.
  5. Inspections of prosecution authorities on behalf of the President of the Republic of Kazakhstan and the Prosecutor-General of the Republic of Kazakhstan.
  6. Customs inspections.
  7. Counter tax inspections.
  8. Tax thematic inspections to determine mutual settlements between a taxpayer and his/her debtors, registration with tax authorities, execution of orders on suspension of cash transactions made by the tax authority.
  9. On-site preventive supervision in order to sample and conduct sanitary and epidemiological examination of products to monitor product safety in the field of sanitary and epidemiological welfare of the population.
  10. On-site inspections and preventive control to check compliance with the legislation of the Republic of Kazakhstan on accreditation in the field of conformity assessment.
  11. Inspections of subsoil users.

The inspections provided for in subparagraphs 1) and 2) are carried out on the basis of a decision of chairman of a central government agency or local executive body.

Tax-exempt categories of entities and types of taxes

Microbusiness or small business entities applying special tax regimes (STR) are exempt from taxes on income received for the period from January 1, 2020 to December 31, 2022. The microbusiness entities involve entities with an average annual number of employees no more than 15 people or an average annual income of no more than 30 thousand-fold MCI. The small business entities involve individual entrepreneurs and legal entities with an average annual number of employees of no more than 100 people and an average annual income of no more than 300 thousand-fold MCI.

The entities applying STR include taxpayers:

  • based on a patent,
  • simplified declaration,
  • using a fixed deduction,
  • agricultural producers and agricultural cooperatives,
  • peasant or farm households.

The following sums shall be reduced by 100 percent:

  1. corporate (individual) income tax (other than withheld at the source of payment) calculated in accordance with Articles 686687695700 of the Tax Code;
  2. social tax calculated in accordance with Article 687 of the Tax Code;
  3. the unified land tax calculated in accordance with Article 704 of the Tax Code.

The exemption applies only to tax liabilities for taxes arising in the specified 3-year period. When submitting declarations, it is necessary to indicate data on income received, indicating 0 in the tax payable column.

Taxpayers who are not exempt from taxes

The tax exemption does not apply to individuals engaged in the following activities:

  1. Activities related to turnover of narcotic drugs, psychotropic substances and precursors.
  2. Production and (or) wholesale of excisable products.
  3. Grain storage activities at grain reception centers.
  4. Lottery conducting.
  5. Gambling business.
  6. Activities related to turnover of radioactive materials.
  7. Bank activities (or certain types of bank operations) and activities in the insurance market (except for the activities of an insurance agent).
  8. Audit activity.
  9. Professional activity in the securities market.
  10. Activities of credit bureaus.
  11. Security activities.
  12. Activities related to turnover of civilian and service weapons and ammunition thereto.
  13. Activities in the field of subsoil use, including the activities of prospectors.
  14. The sale of minerals, including the activities of traders, the sale of coal, oil.
  15. Retail sales of certain types of petroleum products of gasoline, diesel fuel and fuel oil.
  16. Foreign economic activity.
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