Legislative Changes Review

Contents:
1. New set of urgent tax measures
2. Delay upon the individual income tax and social tax
3. On making of amendments and supplements into the certain legislative acts of the Republic of Kazakhstan
4. Changes on business accounting rules
5. Desk audit of the individual income tax for employees
6. On making of amendments into the RK Labor Code
7. On the remote work
8. Criteria and checking-up sheet upon compliance with the labor legislation
9. Responsibility for labor discrimination
10. Concerning the obligatory vaccination
11. Refusal from paper receipts
12. Amendments in the Law on obligatory social health insurance
13. Regional labor agreement
14. Rules on remuneration for persons having informed about violations upon use of cash machines are approved
15. Mobile application of the informational system of electronic invoices is available
16. Processing industry manufacturers will have the right for the additional VAT off-setting
17. Amendments have been made in the Rules of control over VAT payment at exhibition trade
18. Amendments in the Rules of marking and supervision of tobacco products
19. Obligatory shoes marking is adopted
20. Amendments are made and terms have been prolonged for adoption of accompanying waybills upon the pilot project
21. Adoption of the electronic format of shipping documents and bills of lading
22. Change of the procedure of application of the shipping documents and bills of lading
23. Amendments in the Rules of producing and form of electronic invoices
24. Amendments in producing of the border crossing certificate
25. Business-partners' registry will be accessible for entrepreneurs
26. Pilot Project on relief from producing of electronic invoice and use of the special tax mode of retail tax
27. Electronic invoice or the cash-machine receipt is required for withdrawing upon transactions over the 1000-time monthly calculation index

Contents

1. Procedure of VAT reimbursement has been simplified
2. Section "Personal accounts" in the tax-payer cabinet has been updated
3. Issues of adoption of accompanying waybills have been discussed
4. Thematic inspection can be appointed for absence of accompanying waybills
5. Contracts on Eurasian Economic Union have been supplemented by the idea of advanced payments
6. Procedure of granting of delay for loan re-payment for small and medium business has been approved
7. Contacts of mobile teams on business protection against illegal actions of monitoring teams
8. Rules of relief of VAT at import from the Eurasian Economic Union have been changed
9. Change of the Rules of submission of the available information on natural entities by the legal entity
10. Amendments in the Rules of making of the unified aggregate payment
11. Mobile application of the Information system of electronic invoices is accessible
12. Amendments on voluntary pension contributions
13. Checking-up of payment of salary taxes by the employee
14. Amendments on appointment of social payments to employees in maternity leave
15. Draft Social Code
16. Tax preferences for the social entrepreneurship
17. Expected changes in the pension system of Kazakhstan
18. On withholding of obligatory pension contributions and contributions for obligatory social health insurance from employees of non-residents working remotely
19. Amendments on income of natural entities
20. Changes in the Labor Code
21. Special tax mode with use of the special mobile application for individual entrepreneurs
22. Start of the digital project of countries of the Eurasian Economic Union "Work without borders"

Contents

1. Terms of issuing of the accompanying waybills have been postponed again
2. Prolongation of the Pilot project upon the accompanying waybills till October 1, 2021
3. The Rules of adjustment of the taxable turnover within the Eurasian Economic Union borders and the Rules of recall of the application on goods import and payment of indirect taxes have been amended
4. Term of issuing of the statistic reporting based forms 11 and 1-invest for 2020 gets over on April 15
5. The form 913.00 and Rules of its development for applying of the special retail tax mode is approved
6. Rules and conditions of the goods import exemption from the VAT have been approved
7. Certain forms of tax applications on registration account have been amended
8. Rules of conclusion of agreement on the investment tax credit
9. Additional measures on support for the small and medium business
10. New forms of tax and customs administration
11. The new form of the certificate on amounts of obtained income from sources in the RK
12. Confirmations for the Rules of calculation and return of deductions and contributions on obligatory social health insurance
13. On determination of incomes of natural entities
14. Draft amendments to the Rules of work in the Unified system of labor contracts account
15. Retrospective amendments upon the obligatory pension contributions from January 1, 2021
16. Opening of accounts on voluntary pension contributions
17. Amendments to the laws on protection of personal information

Contents

1. The new Resolution related to quarantine in Almaty city has been published
2. The uniform tax rate in the payroll and other economy stimulation measures
3. Application for the tax deduction 2021
4. The planned amendments in the RK Labor Code
5. Mobile applications for simplification of statements submission for IE and natural entities
6. Virtual assistant of the State Revenue Committee
7. Desk audit of natural entities revenues
8. Issue and prolongation of permissions to labor immigrants due to the new state service standard
9. Labor protection related
10. Term of submission of the statistic form 01-IE (industrial) has been prolonged
11. Updating of samples for the financial tax statements 851.00, 328.00, 920.00 for 2021 in the SONO IS
12. Rules of keeping of current accounts have been amended
13. The new special mode of the retail tax has been adopted
14. Launch of chat-bot for confirmation of accompanying way-bills
15. What shall be done in case of the tax-related over-payment?
16. Concerning implementation of the simple form of electronic invoices for the small business subjects
17. Absence of the triple-component integrated system and accompanying way-bills will be considered as criteria for appointment of the thematic inspection

Contents

1. Changes affecting official salaries
2. Amendments upon imposition on the obligatory pension contributions
3. Obligatory pension contributions for citizens of the Eurasian Economic Union
4. Amendments and supplements in the Rules and terms of calculation, withholding (calculation) of the obligatory pension contributions, obligatory professional pension contributions into the United pension saving fund and penalties upon them
5. Application for the tax deduction 2021
6. Establishment of the quota for attraction of the foreign labor force for 2021
7. New qualification reference of positions of top managers, specialists and other employees
8. Draft new General Agreement for the years 2021-2023
9. On approval of the Rules for expertise of determination of connection between the professional illness and execution of labor (official) duties
10. On amending of the Rules for issue (prolongation) of the certificate for the foreign worker for the self-initiated employment
11. Amending and supplementing of the legislation upon rendering of outstaffing services
12. Check-list upon the local authorities on labor inspection
13. Amending of the Regulation on provision of the shortened duration of the working time, additional paid annual vacation and increase of the official salaries amount
14. Pilot project on visual inspection of tax-payers is approved
15. Approval of the maximal amount of cash withdrawal
16. Approval of the Rules for cash withdrawal from enterprisers' bank accounts
17. All information on restrictions for business with consideration of the sanitary-epidemiological situation in the regions is available in online format
18. The list of major tax-payers subject to monitoring has been approved
19. Samples of the tax reporting forms for 2021 have been updated in the tax-reporting processing system
20. The list of types of activity for use of the additional VAT account has been extended
21. Changes in the work with the cash-register machines from the year 2021
22. From the year 2021 the Customs Commodity Code of the Eurasian Economic Union shall be specified in all goods' electronic invoices
23. The list of tax-payers obliged to issue the electronic invoice is extended from April 1, 2021
24. Increase of rates for the environment emissions upon the Karaganda oblast
25. The amendments to the Pilot project of the accompanying waybills have been published
26. The mobile version of the information invoicing system has been developed
27. The Financial Monitoring Agency has been established

Contents

1. Strengthening of quarantine in Kazakhstan from December 25
2. President has signed the Law on amending of the Tax Code and the Law on its enactment
3. Amounts of monthly calculation rates and minimal salary have been approved
4. The pilot project on visual inspection of tax-payers
5. Additional codes of budget classification for payment of penalties, fines, sanctions, withdrawals
6. The pilot project on accompanying waybills is approved
7. Amendments made in the Rules of application of the risk management system
8. Rules of temporary transfer to the easier work have been approved
9. Rules of hygienic training of persons belonging to the decreed group of the people
10. New Rules for development of medical cards from December 1
11. The temporary invalidity sheet and certificate are issued based on new Rules from December 1
12. On approval of forms of the account documents in the sphere of health protection
13. Eurasian Economic Union has completed forming of the common market for the goods, services, capital and labor migrants
14. Start-up of the Work-without-borders Project is planned in the Eurasian Economic Union from 2021
15. Labor migrants from countries of the Eurasian Economic Union will get the equal rights for pension
16. On monthly provision of lists of employees upon the obligatory social health insurance from January 1, 2021
17. Other amendments of the Legislation
18. The new form 250.00 will be approved since 2021
19. Out-staff rights are getting equalized to the permanent staff rights
20. Income rates and limits of workers/natural entities in the year 2021

Contents

1. Terms of adoption of accompanying waybills have been postponed
2. Principality of Liechtenstein has been excluded from the list of countries with preferential taxation
3. New edition of the Regulation on granting of payment delay or payment by installments for import customs duties
4. Amending of the procedure of registration of legal entities considered as subjects of small and medium business
5. Typical charters of legal entities have been updated
6. Draft Rules of cash withdrawal from bank accounts are currently under the discussion
7. The new List of documents to be stored at organizations has been approved
8. Target groups subject to obligatory medical examination, as well as the rules and periodicity of its conduction have been approved
9. Amending of the Regulation on issuing of permissions for attraction of foreigners for work
10. Concerning making of amendments and supplements in the Rules of exit and staying of immigrants in the Republic of Kazakhstan
11. On ratification of the Agreement on pension provision of employees from the countries of Eurasian Economic Union
12. On determination of incomes of natural entity by indirect method
13. New form of notification on non-submission of declarations of natural entities

Contents

1. Application of ratio "0" to some contributions has been extended until January 01, 2021
2. The Project of the Rules of the pilot related to the accompanying waybills for goods has been published
3. The list of goods subject to issuance of electronic invoices via the "Virtual Warehouse" from October 1, 2020 was supplemented
4. The Criteria for assessing the degree of risk now include information on the registration of labour contracts in the Unified Labour Contract Registration System
5. The standard regulation on the Occupational Health and Safety Management System has been approved
6. The Rules of occupational risk management were approved
7. Amendments to Rules and conditions of calculating length of service
8. Amendments to the Rules for declaration of the employer's activities
9. Clarifications to the unified Rules for calculation of average salary
10. Amendments to the Rules for appointment and payment of temporary disability social allowance
11. Amendments to the Rules on certification of production facilities upon the labour conditions
12. Inspections of violations of personal data rights
13. The Rules for entering labour contracts into the Unified Labour Contract Registration System have been approved
14. Submission of lists of employees exempted from mandatory social health insurance
15. New rates of fee for permission for seasonal foreign labour recruitment in the RK
16. Rules for setting quotas for foreign labour recruitment in the RK
17. Planned amendments to the Labour Code

Contents

1. Renewal of enterprises' activity
2. Additional instructions of the Chief Sanitary Doctor on renewal of activity of business entities
3. Taxation of employer's expenses on compliance with sanitary and anti-epidemic measures
4. On registration of employers on the Medical Insurance Fund portal
5. Rules for granting the temporary status of insurance in the obligatory social health insurance system to certain individuals receiving aid
6. Taxation of a lump-sum social payment
7. New quotas for attracting foreign labor force
8. Amounts of MCI, minimum salary, pensions for 2021

Contents

1. Quarantine extension in Kazakhstan
2. Tightening responsibility for violations of sanitary norms
3. 5% Mandatory Pension Contributions from Civil Law Contracts from June, 1, 2020 to January, 1, 2021
4. Registration of employees who are exempt from health insurance contributions
5. Amendments to the labour legislation
6. Lump-sum social payment for July 2020
7. Amendments in residence certificate and primary documents
8. Amendments regarding the forms and requirements for primary documentation
9. New version of the Rules for refund of value added tax excess has been introduced
10. Development of a Unified Job Search System in the EEU countries
11. Application of navigation seals in international transport
12. The Rules for Horizontal Monitoring Pilot Project have been approved

Contents

1. New scheduled inspections have been cancelled until 2021
2. Introduction of a new Budget Classification Code
3. Deferral of deadlines for issuing the accompanying waybill for goods
4. Procedure for issuing the accompanying waybill for goods has been simplified
5. The new form of the order on suspension of expenditure operations on bank accounts has been approved
6. Amendments to the Rules for calculation, deduction and transfer of Mandatory Pension Contributions and Mandatory Professional Pension Contributions
7. Amendments to the draft legislation
8. Resumption of administration measures by the State Revenue Committee
9. Suspension of inspections of quarantined enterprises
10. Notification by the State of dismissal of employees
11. New code for Nur-Sultan Airport

Contents

1. Amendments to the Accounting Law
2. Amendments to the Labour Law
3. On compliance with the Labour Law requirements
4. Deferral of deadlines for submission of statistical reporting
5. Assignment of pensions and social payments
6. Adoption of the electronic catalogue of goods
7. Updated version of the respondent's office
8. Amendments in customs document classifiers
9. Provision of equal conditions for VAT collection with regard to the EEU and third country goods
10. Monitoring of transit traffic is planned to be introduced
11. Regulation on Rehabilitation and Bankruptcy Procedure During Quarantine
12. Resumption of work of the Contact Center of the State Revenue Committee of the Ministry of Finance of the RK
13. Enhancing control over compliance with quarantine regime
14. Searching for taxpayers entitled to benefits

Contents

1. Amendments to the labour legislation
2. Amendments and supplements to some legislative acts on social welfare issues
3. Electronic tax forms for 2020 have been updated
4. Migrant workers will be equated with seasonal workers in Kazakhstan
5. Revision of deadlines for preparation of accompanying waybills for goods
6. New format of dialogue between the Department of State Revenue of Almaty and taxpayers
7. Deadlines for submission of reporting on transaction monitoring have been extended
8. Procedure for determining the compliance of public procurement supplier with qualification requirement in the form of its financial stability will be changed from July 01, 2020
9. Adoption of a progressive IIT scale is planned
10. Renewal of work of some sectors of the economy

Contents

1. On extension of the state of emergency in the Republic of Kazakhstan until May 11
2. State Commission has approved the list of activities to be renewed in the RK from May 04
3. On deferral of deadlines for submission of tax forms and exemption from payment of certain taxes
4. On deferral of deadlines for submission of statistical forms
5. Clarification of the State Revenue Committee on application of the MCI during calculation of taxes and fees
6. Amendments to the Rules on deductions and contributions to mandatory social medical insurance
7. Deadlines for issuance of accompanying waybills for goods have been changed
8. Exemption of shippers from a number of payments, fees and fines
9. Change of deadlines for submission of the Report on the use of foreign goods
10. Deferral of VAT payment during import of goods
11. Amendments to the Rules on cash withdrawals
12. Regulation of labor activity with the Republic of Uzbekistan

Contents

1. Extension of the state of emergency in the Republic of Kazakhstan, extension of the non-working regime in Nur-Sultan and Almaty until the end of April 2020
2. New portal for formation of permits for movement in Almaty
3. Explanation of the Minister of Labor on changes in the Rules for Assignment of Payment in the amount of 42 500 tenge
4. Cancellation of seizures of bank accounts of individuals for the period of the state of emergency
5. Administrative penalties for respondents during the state of emergency
6. Exemption from salary taxes due to the state of emergency
7. The deadlines for submission of some forms of statistical reports have been extended to April 14-20, 2020
8. Hotline phones for entrepreneurship issues
9. Expansion of movement restriction zone against the background of the state of emergency
10. Work schedule of banks during the state of emergency and quarantine
11. Implementation of the mechanism for applying the VAT rate of 8% in Electronic Invoice Information System
12. Basic rate has been reduced to 9.5%
13. Amendments to the Law "On the Republican Budget for 2020-2022"
14. Amendment of the Rules for Entry of Foreigners
15. Rules for accounting the social contributions and recipients of social payments have been approved

Contents

1. Reduction of penalty amount by 50% in case of voluntary execution of a notice
2. New CIT declaration forms
3. Amendments to the rules for carrying out state purchases are made
4. Proposal to postpone the term for introduction of accompanying waybills for goods
5. Revision of the statute of limitations for tax liabilities incurred before January 1, 2020
6. Increase of base rate
7. List of offshore zones has been established

Contents

1. On escalation of measures to prevent coronavirus infection in the Republic of Kazakhstan. On the emergency situation regime introduced in the Republic of Kazakhstan since March 16, 2020
2. The unified tariff and qualification reference book of employees' work and professions, issue 62 "Work in the sphere of household services" was approved
3. Amendments and additions have been made to the risk assessment criteria and checklists for compliance with the labor legislation of the Republic of Kazakhstan
4. The regulations of drawing up the form of demand of state revenue authorities for confirmation of data on education expenses made by an individual on the territory of the Republic of Kazakhstan were approved
5. The rules of drawing up the form of the state revenue authorities' demand for confirmation of expenses on repayment of remuneration on housing mortgage loans received by an individual to purchase housing in the Republic of Kazakhstan were approved