On February 1, 2023, the XII Forum was held in Astana 1C Kazakhstan, dedicated to changes in the tax legislation of the Republic of Kazakhstan.

         The forum participants were able to learn in detail about what changes have been made to the Tax Code of the Republic of Kazakhstan for 2023 and received answers to topical questions on the submission of annual reports for 2022.

        The speakers of the State Revenue Committee (SRC) spoke on the amendments made to the tax legislation of the Republic of Kazakhstan from January 1, 2023 on the following topics:

        - changes in special tax regimes and the introduction of a single payment for micro and small businesses applying special tax regimes based on a simplified declaration, for producers of agricultural products and agricultural cooperatives, for peasant or farm farms.

        The application of this procedure is voluntary.

        The single payment includes: personal income tax from employees' income, mandatory pension contributions, mandatory pension contributions from employers, social contributions, contributions and deductions for mandatory social health insurance.

        The single payment rate in 2023 is 20%. When calculating a single payment, benefits and limits on the amount of income of employees established by social payments are taken into account;

        - according to the changes in the taxation of dividends of non-residents, in particular, the following conditions are defined, under which the tax agent has the right to apply a reduced tax rate of 10%;

conditions for the application of benefits in respect of dividends and remuneration on securities listed on the official lists of Kazakhstan stock exchanges.

        The provisions providing for exemption from taxation of income in the form of dividends paid to non-residents are excluded.

        Elena Borisovna Kolomeitseva, an independent auditor and accountant-practitioner, also gave a brief overview of all the individual changes in the tax legislation of the Republic of Kazakhstan.

In addition, the staff of the SRC answered a number of questions received from the forum participants.

       The forum was attended by accountants, financial directors, auditors and other representatives of companies, government organizations and businesses.