Review Of Amendments To The Legislation On The Application Of The Special Tax Regime Of Retail Tax
Published date | 18 January 2024 |
Subject Matter | Tax, Tax Authorities |
Law Firm | GRATA International |
Author | Ms Assel Ilyassova |
In order to implement the Address of the Head of State dated September 1, 2023 "The Economic Course of Just Kazakhstan" the list of types of activities permitted for the application of the special tax regime for retail tax has been expanded. By the Government Decree №1240 dated 29 December 2023, the list has been expanded from 190 to 364 types of activities.
The list now includes the types of activities from the spheres of agriculture, forestry, and fisheries, manufacturing industries, construction, trade, transportation and storage, education and science, film and music production, etc
The complete list of activities permitted for the application of the special tax regime for retail tax can be found here.
The amendment comes into force on January 15, 2024, after 10 calendar days from the day of the first official publication.
Consequently, expanding the scope of the special tax regime for retail...
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