Additional measures to support taxpayers in a view of imposing the state of emergency in Kazakhstan

On 27 March 2020 under the adopted Resolution the Government of the Republic of Kazakhstan took additional measures to support taxpayers in view of the state of emergency in the country, namely:

1. Until 1 October 2020 to set the VAT rate 8% for sale turnovers and import of staple foods according to the approved list
2. Until 31 December 2020 to exempt from excise producers of excisable goods in Kazakhstan for gasoline (excluding aviation), diesel fuel sold for export.
3. For 2020 to set the coefficient “0” to property tax rates for legal entities and individual entrepreneurs for taxable items used in tourism, public catering and hotel services.
4. For micro, small and medium-sized businesses:

• until 1 June 2020 to provide a deadline extension for payment of all taxes and other obligatory payments to the budget and social payments;
• to suspend until 1 June 2020 measures for securing fulfilment of overdue tax obligations and the enforcement of tax and customs debt, as well as social payments, except entities with high risk;
• to extend until 1 June 2020 deadlines for fulfilment of notifications on elimination of violations revealed by the tax authority based on the results of off-site control coming in the period of emergency (from 15 March 2020 to 15 April 2020), except entities with high risk;
• to suspend the period of inspections carried out by state revenue authorities for the period of emergency, the period of suspension shall not be included in the inspection period.

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