What changes and digital conveniences provided by new Tax Code in Kazakhstan
EL.KZ Информационно-познавательный портал
In Kazakhstan, within the framework of the new Tax Code, a transition to a service-based model of public service delivery is being implemented, El.kz cites primeminister.kz.
It envisages abandoning excessive administrative measures and focusing on convenience, digitalization, and support for entrepreneurs. Duman Kanseitov, Head of the Public Services Department of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan, spoke about the key changes and advantages for business.
“A service-based model of public service delivery is a modern approach to interaction between the state and citizens and businesses, focused on convenience, quality, and accessibility of services,” Duman Kanseitov noted.
The main goal of the model is a transition from an administrative to a client-oriented format, in which the service recipient is at the center of attention.
What changes are provided by the new Tax Code
• Automatic generation of zero reporting
If a taxpayer does not submit tax reporting within the установленный deadline, the system will automatically generate zero reporting. This will make it possible to avoid issuing notifications for failure to submit reporting, suspension of debit operations on bank accounts, and bringing to administrative liability under Article 272 of the Code of the Republic of Kazakhstan “On Administrative Offenses,” thereby reducing punitive measures for business.
If turnover is identified by the state revenue authorities, norms of administrative liability are applied. At the same time, if a taxpayer independently identifies undeclared income and submits additional tax reporting, liability measures are not applied.
• Reduction of tax reporting forms
The number of tax reporting forms has been reduced by more than 30% — from 41 to 28. This will allow businesses to save time and resources and will simplify tax administration.
• Introduction of service groups of tax authorities
By order of the Minister of Finance, the Model Regulation on the service group of the state revenue authority has been approved.
A service group is a mobile group of officials of tax authorities that provides public services and information and explanatory support to taxpayers, including assistance with the preparation and submission of declarations of individuals.
Support is provided to the following categories of taxpayers:
– persons with disabilities of the first or second group;
– persons with diseases in which the period of temporary disability may exceed two months;
– elderly persons over 80 years old who need outside care;
– individuals living in remote settlements where public telecommunications networks are absent.
An application for a visit by a service group is submitted through the Unified Contact Center at 1414.
What assistance business will receive within the service-based model
The State Revenue Committee is implementing a model of soft support for business — from the moment of taxpayer registration to the termination of its activities. The approach is based on human-centeredness and provides for:
– simplified tax registration through mobile applications;
– pre-filling and automatic declaration;
– one-click tax payment;
– transfer of part of services to the State Corporation “Government for Citizens” and the financial sector;
– electronic services for informing taxpayers, including mobile applications of second-tier banks;
– increasing tax and customs literacy of youth;
– expansion of open API services.
Within these measures, functionality for preliminary questionnaire-based surveying of future entrepreneurs in the form of a “Calculator” has been developed. This online tool makes it possible to receive recommendations based on entered parameters and helps determine the optimal organizational and legal form of business, tax regime, list of reporting, deadlines for its submission and tax payment, as well as methods of registration and fulfillment of tax and customs obligations.
Based on the results of the questionnaire, a Guide is generated for the taxpayer with a specific list of reporting, deadlines for submission and payment, tax rates, information on the use of cash registers, suspension and termination of activities.
The service is planned to be implemented in the ISNA Taxpayer’s Cabinet, on the State Revenue Committee portal, and in the “Unified Personal Account” system, with the possibility of replication via API on various internet platforms, including mobile banking applications.
In addition, this year it is planned to create a single digital service in the ISNA Taxpayer’s Cabinet that will provide support for individual entrepreneurs and legal entities at all stages of the life cycle — from registration to termination of activities. The system will not only accept reporting and monitor the fulfillment of obligations, but also provide personalized prompts, notifications, and pre-filled forms.
Cooperation with second-tier banks
The State Revenue Committee actively uses the capabilities of banking ecosystems, which have more points of contact with taxpayers. On the platforms of second-tier banks, a prototype of a mobile Taxpayer’s Cabinet is being created, providing access to in-demand electronic services and public services without the application of fiscal control measures.
As a result of the integration of State Revenue Committee services with banking ecosystems, more than 20 services have already been implemented — from submission of tax reporting to receipt of notifications about arrears. Work is underway to create a mobile Taxpayer’s Cabinet on banking platforms, as well as to integrate cash registers with bank POS terminals, which will allow businesses to support the entire life cycle without excessive control.
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