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

Article 680. General Provisions

1. The special tax regime establishes for small business entities a simplified procedure for calculating and paying:

1) individual income tax, except for taxes withheld at source of payment - when applying a special tax regime on the basis of the patent;

1-1) individual income tax (except for taxes withheld at the source of payment), social payments - when applying a special tax regime using a special mobile application;

2) social tax, corporate or individual income tax, except for taxes withheld at source of payment - when applying a special tax regime on the basis of the simplified declaration;

3) individual or corporate income tax, except for taxes withheld at source of payment - when applying a special tax regime with a fixed deduction.

Taxes and payments to the budget, not specified in part one of this paragraph, shall be calculated and paid, and tax returns thereon shall be filed in accordance with the generally established procedure.

2. A taxpayer, applying a special tax regime for small business entities, fulfills the tax agent’s obligation for individual income tax on income subject to taxation at source of payment with regard to the calculation, withholding and transfer of this tax in the manner and within the time limits established by Chapter 38 of this Code.

A taxpayer applying a special tax regime based on a patent or using a special mobile application shall submit tax returns on individual income tax on income subject to taxation at the source of payment in the manner and within the time limits established by Chapter 38 of this Code.

Footnote. Article 680 as amended by the Law of the Republic of Kazakhstan dated 24.06. 2021 No. 53-VII (shall come into effect from 01.01.2022).