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Legislative Changes Review

Monthly reviews of legislative changes, prepared by leading experts of SberSolutions, contain the most important and actual information on the effective and planned innovations in the scope of HR records management, bookkeeping and tax accounting.
21.12.2020
Legislative Changes Review, Kazakhstan
21.12.2020
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
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5.11.2020
Legislative Changes Review, Kazakhstan
5.11.2020
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
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2.10.2020
Legislative Changes Review, Kazakhstan
2.10.2020
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
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28.08.2020
Legislative Changes Review, Kazakhstan
28.08.2020
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
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30.07.2020
Legislative Changes Review, Kazakhstan
30.07.2020
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
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25.06.2020
Legislative Changes Review, Kazakhstan
25.06.2020
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
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29.05.2020
Legislative Changes Review, Kazakhstan
28.05.2020
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
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15.05.2020
Legislative Changes Review, Kazakhstan
14.05.2020
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
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01.05.2020
News for business due to emergency situation in the Republic of Kazakhstan
30.04.2020
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
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15.04.2020
News for business due to emergency situation in the Republic of Kazakhstan
14.04.2020
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
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01.04.2020
News for business due to emergency situation in the Republic of Kazakhstan
31.03.2020
Contents:
  1. On strengthening the quarantine regime and suspension of activities of various enterprises and organizations in Nur-Sultan and Almaty from March 30 to April 05
  2. Procedure for exemption from paying taxes due to the state of emergency has been approved
  3. New measures to support entrepreneurship have been introduced due to the state of emergency
  4. Other additional business support measures due to the state of emergency
  5. Deferral of payments, cancellation of fines and penalties on loans during the state of emergency
  6. Population and business support hotline
  7. Social assistance for employees from the State Social Insurance Fund
  8. State Revenue Administrations have been transferred to remote work
  9. Procedure of response to notifications of the desk audit during the state of emergency
  10. Procedure and deadlines for submission of statistical reports
  11. Reporting submission deadline for conditionally issued goods has been changed
  12. Transition period for introduction of accompanying waybills for goods has been extended
  13. Changes to the rules for entry and exit of foreigners from the Republic of Kazakhstan have been made
  14. Expansion of the movement restricted area
  15. On responsibility during the state of emergency
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19.03.2020
News for business due to emergency situation in the Republic of Kazakhstan
18.03.2020
Contents:
  1. State support of the State Revenue Committee of the Ministry of Finance of the RK for the period of emergency
  2. Obtaining force majeure certificates
  3. Loan deferral
  4. Planned support measures for temporarily closed facilities
  5. Regulations for payment of salaries and work for the period of the state of emergency
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17.03.2020
Accounting and tax records
21.02-16.03.2020
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
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17.03.2020
Salary calculation, HR records management, labor legislation
21.02-16.03.2020
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
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21.02.2020
Accounting and tax records
01.01-20.02.2020
Contents:
  1. Rates of minimum wage, minimum calculation index and other estimates for 2020 have been approved
  2. Exemption from taxes (corporate (individual) income tax, social tax, single land tax) of micro or small business entities for three years
  3. Moratorium on inspections of micro- or small business entities for three years
  4. Financial statement forms for large business entities (except for financial organizations) have been approved
  5. Cancellation of fixed tax from January 1, 2020
  6. Obligatory application of the cash register with the function of data fixation and/or transfer in cash settlements
  7. Change of the budget classification code when paying the CIT
  8. Accompanying waybills for goods will be introduced from 2020
  9. The list of companies subject to tax audit in the 1st half of 2020 has been published
  10. Amendment of the statute of limitations
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21.02.2020
Salary calculation, HR records management, labor legislation
01.01-20.02.2020
Contents:
  1. Limits for calculating taxes and social payments from employee income in 2020
  2. Taxation of employees' salaries in 2020
  3. Changes in the Compulsory Social Medical Insurance contribution rate
  4. Introduction of Compulsory Social Medical Insurance Contributions
  5. Exemption from payment of Compulsory Social Medical Insurance Contributions
  6. Changes in the calculation of Personal Income Tax
  7. Changes of Individual Income Tax on social deductions
  8. Change in the order of taxation of Social Tax
  9. On application of 90% adjustment of income less than 25 minimum salary
  10. On transfer of the approved application form to tax deduction and settlement certificates
  11. Cancellation of the lower limit on Compulsory Pension Contributions on civil contracts
  12. Planned changes in taxation on civil contracts
  13. Postponement of Compulsory Pension Contributions at the expense of employers
  14. Postponement of other tax deductions for physical entities
  15. On cancellation of the report on 1-IR "Report on foreign labor attraction to the Republic of Kazakhstan"
  16. Electronic accounting of employment contracts
  17. On making amendments and supplements to the Regulations on financing training of Kazakhstani personnel by subsoil users
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