Amendments and additions to the Tax Code to restrict the use of the SNR for small businesses by type of activity marketing services

On January 1, 2023, the norm of the Tax Code came into force in terms of supplementing the types of activities not permitted when applying the SNR for small businesses.

Thus, the restriction on the use of the SNR for small businesses applies, among other things, to taxpayers engaged in marketing services.

In accordance with the Tax Code, marketing services are services related to research, analysis, planning and forecasting in the field of production and circulation of goods, works, services in order to determine measures to create better economic conditions for the production and circulation of goods, works, services, including the characteristics of goods, works, services, the development of a pricing strategy and strategy advertising.

Thus, taxpayers providing such services are not entitled to apply the SNR for small businesses.

 

Who does not have the right to apply the SNR for small businesses

from January 1, 2023, when renting out, subletting retail facilities?

From January 1, 2023, taxpayers carrying out activities are not entitled to apply the SNR for small businesses (patent, using a special mobile application, simplified declaration, using a fixed deduction).:

- on leasing and operation of the trading market (OKED 68 203 Rental and operation of the trading market);

- subletting of retail facilities (retail markets, stationary retail facilities) of 1, 2, 3 categories, as well as retail outlets, retail facilities and catering facilities located on their territory.

Now let's figure out what this means.

If you are the owner of the premises and rent out any premises other than the shopping market, these restrictions do not apply to you. The main restrictions relate to the further sublease of premises.

What are shopping facilities of category 1, 2, 3? These are all retail premises with a retail area of more than 500 square meters, as well as corresponding to the remaining conditions established by paragraph 2 of Article 10 of the Law of the Republic of Kazakhstan "On Regulation of Trading Activities".

The retail area is the area of a retail facility occupied by special equipment intended for the display, display of goods, customer service and cash settlements with customers when selling goods, the passage of buyers.

Thus, if you sublet such premises or parts of it, then you do not have the right to apply the SNR for small businesses.

At the same time, it should be noted that entrepreneurs operating on the territory of such facilities (with the exception of subletting), these restrictions do not apply.

Also, from January 1, 2023, persons carrying out the activities of two or more taxpayers in the provision of hotel services on the territory of one hotel or a detached non-residential building in which such services are provided are not entitled to apply the SNR for small businesses.

Amendments and additions to the Tax Code on the SNR using a special mobile application

The start date of the application has been determined for persons making the transition to the SNR using a special mobile application (this is the date of the choice of the SNR using a special mobile application in the notification of the applicable tax regime).

In a special mobile application, a receipt of a special mobile application is formed as a document confirming the fact of settlements between a sole proprietor applying the SNR using a special mobile application or on the basis of a simplified declaration, who is not a payer of value added tax, and a buyer (client), recipient of works, services.

The information contained in the receipt of a special mobile application for the product category being sold has been supplemented.

A clarification has been introduced that the category of goods means a group of goods united by functional purpose.

It is also added that sole proprietors applying the SNR on the basis of a simplified declaration have the right to authorize a second-tier bank or an organization carrying out certain types of banking operations, an operator of electronic platforms to generate checks of a special mobile application when using their mobile application.

Sole proprietors applying the SNR on the basis of a simplified declaration can also use a special mobile application to generate and issue a receipt for a special mobile application.