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

Article 684. Taxable period

1. The tax period for applying a special tax regime based on a patent, a special tax regime using a fixed deduction or a special tax regime using a special mobile application is a calendar year.

The period for which individual income tax and social payments are calculated and paid in a special mobile application shall be a calendar month.

2. A taxable period for the application of a special tax regime on the basis of the simplified declaration is half a year.

Footnote. Article 684 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); dated 21.12.2022 No. 165-VII (shall be enforced from 01.01.2023).

Clause 2. Special tax regime on the basis of the patent

Article 685. The order for application

1. A special tax regime based on a patent may be applied by individual entrepreneurs who, in addition to meeting the conditions established for small businesses by Article 683 of this Code shall:

1) not use the labor of employees;

2) carry out activities in the form of personal entrepreneurship;

3) carry out one or more of the following activities:

plastering work;

joinery and carpentry work;

flooring and wall covering works;

painting and glass works;

taxi activities;

freight transportation by road;

property management on a fee or contract basis;

activities in the field of photography;

translation (oral and written) business;

property lease (rent);

lease (lease) of vehicles;

rental and property lease (rent) of entertainment and sports equipment;

rental of videos and disks;

rental and property lease (rent) of other personal and household goods;

lease (rent) of agricultural machinery and equipment;

lease (lease) of office machines and equipment, including computers;

services in the field of sports education and education of specialists in the organization of leisure;

educational services in the field of culture;

services in the field of other education;

auxiliary educational services;

activities in the field of art;

repair of computers and peripheral equipment;

repair of communication equipment;

repair of personal items and household goods;

hairdressing services;

manicure and pedicure;

veterinary services;

services for the processing of land plots;

residential cleaning and housekeeping services;

porters services in markets, train stations;

production and repair of musical instruments;

grazing of domestic animals.

2. To apply a special tax regime on the basis of the patent, it is necessary to submit the calculation of the patent value to the tax authority at the location (for the purposes of this Chapter, hereinafter referred to as the calculation).

The calculation is presented in paper or electronic form, also through the “e-government” web portal, by individual entrepreneurs:

1) that are newly established ones - within three business days of the day of submission of a notification about their registration as an individual entrepreneur in the manner prescribed by the legislation of the Republic of Kazakhstan on permits and notifications;

2) switching from the generally established procedure or another special tax regime - before the 1^st day of the month of application of a special tax regime on the basis of the patent;

3) applying a special tax regime on the basis of the patent to obtain next patent – prior to expiration of a previous patent or the deadline for the suspension of filing tax returns.

3. The calculation is tax returns for the calculation of the patent value.

The patent value is calculated in accordance with Article 686 of this Code.

4. A taxpayer shall pay the patent value before submitting the calculation.

In case of payment of the patent value through second-tier banks or organizations carrying out certain types of banking operations, the calculation submitted in electronic form shall be accompanied by a notification of the “e-government” payment gateway generated on the “e-government” web portal when specifying the details of the payment document in the request.

Together with the paper-based calculation, it is required to submit documents confirming the payment of the patent value.

5. The calculation submitted by individual entrepreneurs in electronic form, also through the “e-government” web portal, shall indicate the details of payment documents on the payment of taxes and social payments included in the patent value.

After submission of the calculation by individual entrepreneurs, a tax authority creates the patent in its information system within one business day following the date of the calculation’s submission.

The form of the patent is approved by the authorized body.

6. A special tax regime on the basis of the patent shall be applied for at least one month within one taxable period, unless otherwise provided for by this paragraph.

A special tax regime on the basis of the patent is applied for less than a month by individual entrepreneurs that:

1) are newly registered in the last month of a current taxable period;

2) resumed their activity before or after the end of the period for suspension of filing tax returns in the last month of a current taxable period.

7. To suspend the filing of tax returns by individual entrepreneurs applying a special tax regime on the basis of the patent, it is necessary to submit a tax application, in the manner prescribed by Article 214 of this Code, to the tax authority at their location.