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

Article 483. Features of calculation, payment and filing of tax returns on social tax by payers applying special tax regimes

The calculation, payment and filing of tax returns on social tax are made by payers applying special tax regimes:

1) for producers of agricultural products - with account of the provisions of Chapter 78 of this Code;

2) on the basis of a simplified declaration - in accordance with Articles 687 - 689 of this Code.

The provisions of Articles 484 - 488 of this Code shall not be applied by the payers specified in subparagraph 2) of part one of this article.
Article 484. Taxable item

1. The object of taxation for persons engaged in private practice and individual entrepreneurs, with the exception of individual entrepreneurs applying a special tax regime on the basis of a simplified declaration shall be the number of employees, including the payers themselves.

2. A taxable item for the payers, specified in subparagraphs 3), 4) and 5) of paragraph 1 of Article 482 of this Code, are expenses of:

1) the employer for employment income specified in paragraph 1 of Article 322 of this Code (including the employment income specified in subparagraphs 20), 22), 23) and 24) of paragraph 1 of Article 644 of this Code);

2) the tax agent for the income of foreign staff specified in paragraph 7 of Article 220 of this Code.

3. A taxable item shall not include:

1) mandatory pension contributions to the single accumulative pension fund in accordance with the legislation of the Republic of Kazakhstan;

2) contributions for compulsory social health insurance in accordance with the legislation of the Republic of Kazakhstan on compulsory social health insurance;

The introduced amendment to Subparagraph 3) is valid until 01.01.2029 in accordance with the Law of the Republic of Kazakhstan dated 12.26.2018 No. 203-VI.




3) income established in Paragraph 1 of Article 341 of this Code, except for income established in Subparagraph 10) of Paragraph 1 of Article 341 of this Codeas well as income established in Subparagraph 50) of Paragraph 1 of Article 341 of this Code in terms of income of workers who are citizens of the Republic of Kazakhstan;

4) income provided for in subparagraph 10) of Article 654 of this Code;

5) payments made with grant funds.

The provisions of this subparagraph are applied if payments are made under an agreement (contract) concluded with a grantee or with a contractor appointed by the grantee for grant implementation.

4. If the object of taxation specified in paragraph 2 of this article, determined taking into account paragraph 3 of this article, for a calendar month makes an amount from one tenge to 14-fold monthly calculation index established by the law on the republican budget and effective on the first day of this calendar month, then the object of taxation is determined on the basis of 14-fold monthly calculation index.

Footnote. Article 484 as amended by the Law of the Republic of Kazakhstan dated 26.12.2018 No. 203-VI (shall be enforced from 01.01.2019); dated 10.12.2020 No. 382-VI (see Article 2 for the procedure of entry into force); dated 20.12.2021 No. 85-VII (shall be enforced from 01.01.2022); dated 21.12.2022 No. 165-VII (shall be enforced from 01.01.2023).