In Kazakhstan, social payments for the self-employed are proposed to be automatically withheld and transferred through banking applications. This norm is included in the draft amendments to the Tax Code prepared by the Ministry of National Economy, reports infohub.kz.
In addition to automating payments, the developers propose to clarify the circle of citizens who will be able to apply the special tax regime for the self-employed. The changes also affect social tax deductions, which are planned to be simplified.
Another change is planned for citizens: the refund of state fees is to be switched to a proactive format.
The amendments have not been adopted yet. The draft is published on the "Open NPA" portal and is open for public discussion until September 25, 2026.
The changes will also affect marketplaces. Kazakh platforms are proposed to be given the functions of tax agents for transactions with foreign sellers. At the same time, it is planned to introduce additional mechanisms for tax control of online platforms.
For businesses, simplification of certain procedures is envisaged. Individual entrepreneurs and private practitioners would no longer need to file a separate tax application when ceasing activities. The necessary information would be indicated directly in the liquidation tax reporting.
It is also proposed to suspend the issuance of electronic invoices in case of significant tax debt that remains unpaid for more than six months.
Other initiatives include applying a multiplying coefficient to expenses for mandatory labeling of goods, possible exemption of factoring and forfaiting operations of second-tier banks from VAT, expansion of investment tax preferences, and clarification of taxation of transactions with non-residents.