A Unified Payment (UP) was introduced for citizens:

      – whose income for the year did not exceed 4.1 million tenge (1175 MCI);

      – who provided services only to individuals.

      We note that the UP was introduced temporarily for 5 years (from 2019 to 2023) and the period of its application ends on December 31, 2023.

      In this regard, citizens who pay the UP, starting from 2024, need to become individual entrepreneurs and choose the appropriate tax regime.

      The most convenient mode for such citizens is a special tax regime using a special mobile application «E-Salyq Вusiness».

      The convenience of this regime is that:

      – registration as an individual entrepreneur is carried out through a special mobile application «E-Salyq Вusiness», without visiting the tax authorities;

      – the mobile application allows you to automatically keep records of your income;

      – a mobile application receipt is issued through the mobile application, replacing the receipt of the cash register (CR), respectively, you do not need to purchase a CR;

     – the mobile application calculates tax (1% of income) and social payments, in accordance with the Social Code of the Republic of Kazakhstan and the Law of the Republic of Kazakhstan «On compulsory social medical insurance» (for 2023 pension contributions – 7000 tenge, social contributions – 2450 tenge, health insurance contributions – 4900 tenge).

     – there is no obligation to provide a declaration.

      For the information of persons renting apartments and paying UP, we inform you that such persons can pay taxes without registration as an individual entrepreneur and submit an individual income tax declaration (form 240.00) once a year, the tax rate is 10% of income.