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23.08.2019

Балқаш қаласы бойынша МКБ


The state revenue Department of Balkhash informs that since 2020, a special tax regime based on a patent will be able to apply to individual entrepreneurs engaged in the following activities:

plaster works;

carpentry and carpentry;

floor and wall covering works;

painting and glass works;

taxi operation;

cargo transportation by road;

management of real estate for a fee or on a contractual basis;

activities in the field of photography;

translation (oral and written) case;

property lease (lease));

surrender of property lease (rent) vehicles;

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

rental of video tapes and disks;

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

leasing (lease) of agricultural machinery and equipment;

leasing (rent) of office machines and equipment, including computer equipment;

services in the field of sports education and education of leisure professionals;

education services in the field of culture;

other education services;

educational support services;

activities in the field of art;

computer and peripheral equipment repair;

repair of communication equipment;

repair of personal and household goods;

hairdressing services;

manicure and pedicure;

veterinary services;

services for the processing of land;

cleaning and housekeeping services;

services of porters in the markets, stations;

production and repair of musical instruments;

grazing of domestic animals.

At the same time, individual entrepreneurs, whose activity is not included in the above List, must switch to one of the following tax regimes:

special tax regime based on simplified Declaration;

special tax treatment using a fixed deduction;

the generally established procedure of taxation.

In order to switch to special tax regimes based on a simplified Declaration or using a fixed deduction, a notification of the applicable tax regime must be submitted before 1 January 2020.

In case of failure to provide notice of the applicable tax regime in the period up to January 1, 2020, an individual entrepreneur is subject to transfer to the generally established procedure of taxation.

In addition, it should be noted that for entrepreneurs who carry out calculations with the budget under the patent, from January 1, 2020, the exemption from the use of cash registers is canceled.

 

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