Two relief provisions for small businesses have been introduced in Kazakhstan—a three-year tax benefits regime and a moratorium on inspections for small and micro enterprises. Both are effective beginning 1 January 2020.
Certain “small taxpayer businesses” operating under special tax regimes are exempt from certain taxes including corporate income tax, social contributions, and a land tax. The exemption is available from 1 January 2020 to 1 January 2023. There are exceptions to the tax exemption benefits under this rule.
In addition, a three-year moratorium on tax-related audits for small and micro business applies for the period from 1 January 2020 to 1 January 2023. The moratorium does not apply to audits that already began in 2019.
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