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

Article 774. Payers of unified payment

1. Payers of a unified payment shall be individuals who carry out entrepreneurial activities without registration as an individual entrepreneur, who simultaneously meet the following conditions:

1) paid a unified payment;

2) do not use the labor of employees;

3) provide services exclusively to individuals who are not tax agents, and also comply with the requirements established by the legislation of the Republic of Kazakhstan, and (or) sell exclusively to individuals who are not tax agents, agricultural products of personal subsidiary plots of their production, except for excisable products.

2. The amount of income of the payer of unified payment received as a result of the types of activity specified in Subparagraph 3) of Paragraph 1 of this Article for a calendar year shall not exceed 1175 times the monthly calculation indicator established by the law on the republican budget and effective on January 1 corresponding fiscal year.

3. The following shall not be recognized as payers of a unified payment:

1) persons carrying out the types of activity specified in Subparagraph 3) of Paragraph 1 of this Article, on the territory of commercial real estate, as well as commercial facilities, including those on the right of ownership, lease, use, trust management;

2) persons providing property for rent (rental), with the exception of housing;

3) professionals with a private practice;

4) foreigners and stateless persons, except for candas;;

5) persons having state registration as an individual entrepreneur;

6) persons carrying out the following activities:

consulting and (or) marketing services;

accounting or auditing activities;

financial, insurance activities and intermediary activities of an insurance broker and an insurance agent;

activities in law, judicature and justice;

digital mining and (or) digital assets circulation;

7) persons providing services on the basis of agency contracts (agreements).

For the purposes of this subparagraph, agency contracts (agreements) are civil law contracts (agreements) concluded in accordance with the legislation of the Republic of Kazakhstan, under which one party (agent) undertakes, for a fee, to perform certain actions on behalf of the other party on its own behalf, but at the expense of the other party or on behalf and at the expense of the other party.

4. Individuals shall be recognized as payers of a unified payment from the day on which such a payment was paid until the last day of the month for which a unified payment was made.

Footnote. Article 774 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall come into effect from 01.01.2021); dated 20.12.2021 No. 85-VII (shall be enforced 01.01.2023); dated 21.12.2022 No. 165-VII (shall be enforced from 01.01.2023).