According to a release from Kazakhstan's State Revenue Committee, President Kassym-Jomart Tokayev signed a law for a new special retail tax regime on 20 March 2023. As previously reported a temporary special retail tax regime for SMEs was introduced in 2021 in response to the COVID-19 pandemic, providing a simplified 3% tax rate on gross income for qualified taxpayers. Further, a temporary retail tax regime was introduced for the public catering sector that was to apply from 2023 to 2025.
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