By the Decree of the Government of the Republic of Kazakhstan dated February 2, 2021, the types of activities are determined for the purpose of applying the special tax regime of the retail tax, reports zakon.kz.
They are adopted in accordance with the Tax Code of the Republic of Kazakhstan.
In particular, the list includes:
- car maintenance and repair
- retail sale in non-specialized stores that are retail outlets
- retail sale of furniture in specialized stores that are trade objects
- retail sale of books in specialized stores that are trade objects,
- retail sale of audio and video recordings in specialized stores
- retail sale of sports equipment in specialized stores
- retail trade in clothing and footwear
- retail trade in cosmetics and toiletries
- retail sale of flowers in specialized stores
- retail sale of used goods in stores
- transportation by buses, trams, trolleybuses
- parking activities
- provision of hotel services with restaurants
- activities of tour operators and agencies
- preschool education
- theatrical and concert activities, circuses, museums
- repair of furniture and interior items, shoes
- provision of services by hairdressers and beauty salons
A total of 114 types of activities have been identified. The complete list can be found here.
The regulation comes into force from January 1, 2021 and is valid until January 1, 2023