A note for traders!
A norm, which prohibits people engaged in trade to apply a patent, appeared earlier in the legislation of the Republic of Kazakhstan
Does NCE "Atameken" inform about the time of introduction of this rule and what entrepreneurs need to do in order not to breach the Tax Code?
Since this limitation will come into effect on 1st of January 2017, all entrepreneurs, who are now engaged in trade by a patent, will have to submit by 1st of January 2017 a notification on the applied tax regime to the territorial authority division of the State Revenue Committee. This notice is necessary to choose the tax regime: the simplified declaration or the generally established procedure. In the event that the tax regime is not specified, or such notice is not provided, the State Revenue authorities may from 1st of January 2017 to transfer the entrepreneur automatically to the generally established procedure.
Also be aware that upon transition to the simplified declaration or the generally established procedure an individual entrepreneur will need to install the cash register. By the current Tax Code the requirement for the presence of cash machines does not spread only to individuals, which are not subject to registration as an individual entrepreneur (except for private notaries and private bailiffs), individual entrepreneurs operating under the patent on the territory of open trade markets, as well as applying a single land tax and public transport carriers.
In addition, Tax Code introduced a requirement to cash register with online data transfer option for a number of entrepreneurs. This requirement from July 1, 2015 applies to businesses that sell gasoline, alcoholic beverages, from 1 January 2016 - to entrepreneurs engaged in certain activities (the list of such types of activities approved by the Government of the Republic of Kazakhstan dated by 30th of December 2015 #1129).
The above list includes all activities, which imply a substantial cash turnover: wholesale trade of construction materials and sanitary equipment, plumbing and heating equipment; retail trade of computers, audio and video equipment, appliances, furniture, etc .; hotels; catering services; cinemas; hairdressing and beauty salons.
To give businesses a transitional period to implement these requirements, the tax authorities have not implemented control measures against entrepreneurs, who are obliged to set cash registers with online data transfer.
However, NCE repeatedly noted the need to reduce the shadow economy and to ensure tax compliance on the part of entrepreneurs.
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