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:
- Until 1 October 2020 to set the VAT rate 8% for sale turnovers and import of staple foods according to the approved list
- Until 31 December 2020 to exempt from excise producers of excisable goods in Kazakhstan for gasoline (excluding aviation), diesel fuel sold for export.
- 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.
- 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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Head of Tax Department
+7 (727) 2445-777
+7 (701) 763-07-14