On taxes and other obligatory payments to the budget (Tax Code)

Article 686-3. The procedure for calculating individual income tax and social payments in a special mobile application and their payment

1. The amount of individual income tax is calculated by applying a rate of 1 percent to the object of taxation.

2. The calculation of social payments is made in accordance with the laws of the Republic of Kazakhstan "On pension provision in the Republic of Kazakhstan", "On Compulsory Social Insurance" and "On Compulsory Social Health Insurance".

3. The calculation of the amount of individual income tax and social payments shall be made by a special mobile application monthly no later than the 15th day of the month following the reporting one.

4. Individual income tax and social payments shall be payable no later than the 25th day of the month following the reporting month.
Clause 3. Special tax regime on the basis of the simplified declaration
Article 687. Calculation of taxes on the basis of the simplified declaration

1. A taxpayer calculates taxes on the basis of the simplified declaration on his/her/its own by applying a rate of 3 percent to his/her/its taxable item for a reporting taxable period.

2. The amount of taxes calculated for a taxable period in accordance with Paragraph 1 of this Article shall be adjusted downwards by an amount equal to 1.5 percent of the tax amount for each employee based on the average number of employees if the average monthly wages of employees for a reporting period amounted to at least 23 times the monthly calculation indexes with respect to individual entrepreneurs, with respect to legal entities - at least 29 times the monthly calculation indexes established by the law on the republican budget and effective as of the first day of a taxable period.

2-1. in force from 01.01.2020 to 01.01.2022 in accordance with the Law of the Republic of Kazakhstan dated 25.12.2017 No. 121-VI.

3. In case of non-observance of the conditions of application of the special tax regime established by Article 683 of this Code, the taxpayer’s income received from the date of commencement of application of the generally established or another special tax regime shall be taxed in accordance with the generally established procedure or procedure established by another special tax regime.

Footnote. Article 687 as amended by the Law of the Republic of Kazakhstan dated 26.12.2018 No. 203-VI (shall be enforced from 01.01.2019); No. 121-VI dated 25.12.2017 (shall be valid from 01.01.2018 to 01.01.2022); dated 10.12.2020 No. 382-VI (shall come into effect from 01.01.2021);