Unofficial translation
In accordance with subparagraph 2) of paragraph 1 of Article 696-1 of the Code of the Republic of Kazakhstan dated December 25, 2017 "On taxes and other obligatory payments to the budget" (Tax Code), the Government of the Republic of Kazakhstan DECIDES:
1. To determine the types of activities for the purposes of applying the special tax regime of retail tax in accordance with the appendix to this decree.
2. This decree enters into force on January 1, 2021, is valid until January 1, 2023 and is subject to official publication.
Prime-Minister of the Republic of Kazakhstan |
A. Mamin |
Appendix to the decree of the Government of the Republic of Kazakhstan dated February 2, 2021 № 30 |
Types of activities for the purposes of applying the special tax regime of retail tax
№ | Common Classifier of Economic Activity | Types of activity |
1 | 2 | 3 |
1. | 45.20.1 | Maintenance and repair of motor vehicles, with the exception of those performed by service stations located on the roadside |
2. | 45.20.2 | Maintenance and repair of vehicles by service stations located on the roadside |
3. | 45.40.3 | Maintenance and repair of motorcycles and scooters |
4. | 47.19.1* | Other retail trade in non-specialized stores that are trading facilities with a sales area of less than 2,000 sq.m. |
5. | 47.19.2* | Other retail trade in non-specialized stores that are trading facilities with a sales area of more than 2,000 sq.m (2,000 sq.m and more) |
6. | 47.51.1 | Retail sale of textiles in specialized stores that are trading facilities with a sales area of less than 2,000 sq.m. |
7. | 47.51.2 | Retail sale of textiles in specialized stores that are trading facilities with a sales area of more than 2,000 sq.m (2,000 sq.m and more) |
8. | 47.53.1 | Retail sale of carpets, rugs, wall coverings and floor coverings in specialized stores that are trading facilities with a sales area of less than 2,000 sq.m. |
9. | 47.53.2 | Retail sale of carpets, rugs, wall coverings and floor coverings in specialized stores that are trading facilities with a sales area of more than 2,000 sq.m (2,000 sq.m and more) |
10. | 47.59.1 | Retail sale of furniture in specialized stores that are trading facilities with a sales area of less than 2,000 sq.m. |
11. | 47.59.2 | Retail sale of musical instruments and scores in specialized stores that are trading facilities with a sales area of less than 2,000 sq.m |
12. | 47.59.3 | Retail sale of furniture in specialized stores that are trading facilities with a sales area of more than 2,000 sq.m (2,000 sq.m and more) |
13. | 47.59.4 | Retail sale of musical instruments and scores in specialized stores that are trading facilities with a sales area of more than 2,000 sq.m (2,000 sq.m and more) |
14. | 47.59.5 | Retail sale of lighting fixtures and household goods, not included in other groups, in specialized stores that are trading facilities with a sales area of more than 2,000 sq.m (2,000 sq.m and more) |
15. | 47.59.9 | Retail sale of lighting fixtures and household goods, not included in other groups, in specialized stores that are trading facilities with a sales area of less than 2000 sq.m. |
16. | 47.61.1 | Retail sale of books in specialized stores that are trading facilities with a sales area of less than 2,000 sq.m. |
17. | 47.61.2 | Retail sale of books in specialized stores that are trading facilities with a sales area of more than 2,000 sq.m (2,000 sq.m and more) |
18. | 47.62.1 | Retail sale of newspapers, magazines and stationery in specialized stores that are trading facilities with a sales area of less than 2,000 sq.m. |
19. | 47.62.2 | Retail sale of newspapers, magazines and stationery in specialized stores that are trading facilities with a sales area of more than 2,000 sq.m (2,000 sq.m and more) |
20. | 47.63.1 | Retail sale of audio and video recordings in specialized stores that are trading facilities with a sales area of less than 2,000 sq.m. |
21. | 47.63.2 | Retail sale of audio and video recordings in specialized stores that are trading facilities with a sales area of more than 2,000 sq.m (2,000 sq.m and more) |
22. | 47.64.1 | Retail sale of sports equipment in specialized stores that are trading facilities with a sales area of less than 2,000 sq.m. |
23. | 47.64.2 | Retail sale of sports equipment in specialized stores that are trading facilities with a sales area of more than 2,000 sq.m (2,000 sq.m and more) |
24. | 47.65.1 | Retail sale of games and toys in specialized stores that are trading facilities with a sales area of less than 2,000 sq.m. |
25. | 47.65.2 | Retail sale of games and toys in specialized stores that are trading facilities with a sales area of more than 2,000 sq.m (2,000 sq.m and more) |
26. | 47.71.1 | Retail sale of knitwear and hosiery in specialized stores that are trading facilities with a sales area of less than 2,000 sq.m. |
27. | 47.71.2 | Retail sale of clothing, except knitwear and hosiery, in specialized stores that are trading facilities with a sales area of less than 2,000 sq.m. |
28. | 47.71.3 | Retail sale of knitwear and hosiery in specialized stores that are trading facilities with a sales area of more than 2,000 sq.m (2,000 sq.m and more) |
29. | 47.71.4 | Retail sale of clothing, except for knitwear and hosiery, in specialized stores that are trading facilities with a sales area of more than 2,000 sq.m (2,000 sq.m and more) |
30. | 47.72.1 | Retail sale of footwear in specialized stores that are trading facilities with a sales area of less than 2,000 sq.m |
31. | 47.72.2 | Retail sale of leather goods in specialized stores that are trading facilities with a sales area of less than 2,000 sq.m |
32. | 47.72.3 | Retail sale of footwear in specialized stores that are trading facilities with a sales area of more than 2,000 sq.m (2,000 sq.m and more) |
33. | 47.72.4 | Retail sale of leather goods in specialized stores that are trading facilities with a sales area of more than 2,000 sq.m (2,000 sq.m and more) |
34. | 47.75.1 | Retail sale of cosmetics and toiletries in specialized stores that are trading facilities with a sales area of less than 2,000 sq.m |
35. | 47.75.2 | Retail sale of cosmetics and toiletries in specialized stores that are trading facilities with a sales area of more than 2,000 sq.m (2,000 sq.m or more) |
36. | 47.76.1 | Retail sale of flowers in specialized stores that are trading facilities with a sales area of less than 2,000 sq.m. |
37. | 47.76.4 | Retail sale of flowers in specialized stores that are trading facilities with a sales area of more than 2,000 sq.m (2,000 sq.m and more) |
38. | 47.78.1 | Retail sale of photographic, optical and precision equipment in specialized stores that are trading facilities with a sales area of less than 2,000 sq.m. |
39. | 47.78.2 | Retail sale of bicycles in specialized stores that are trading facilities with a sales area of less than 2,000 sq.m |
40. | 47.78.3 | Retail sale of photographic, optical and precision equipment in specialized stores that are trading facilities with a sales area of more than 2,000 sq.m (2,000 sq.m and more) |
41. | 47.78.4 | Retail sale of bicycles in specialized stores that are trading facilities with a sales area of more than 2,000 sq.m (2,000 sq.m and more) |
42. | 47.78.5 | Other retail sale in specialized stores that are trading facilities with a sales area of more than 2,000 sq.m (2,000 sq.m and more) |
43. | 47.78.9 | Other retail sale in specialized stores that are trading facilities with a sales area of less than 2,000 sq.m. |
44. | 47.79.1 | Retail sale of second-hand goods in stores that are trading facilities with a sales area of less than 2,000 sq.m. |
45. | 47.79.2 | Retail sale of second-hand goods in stores that are trading facilities with a sales area of more than 2000 sq.m (2000 sq.m and more) |
46. | 47.82.1 | Retail sale of clothing, footwear and textiles in outdoor stalls, stalls and kiosks |
47. | 47.82.2 | Retail sale of clothing, footwear and textiles in markets |
48. | 47.89.1 | Retail sale of other goods in outdoor stalls, stalls and kiosks |
49. | 47.89.2 | Retail sale of other goods in markets |
50. | 47.99.9 | Other non-store retail |
51. | 49.31.1 | Transportation by buses |
52. | 49.31.2 | Transportation by trams |
53. | 49.31.3 | Transportation by trolleybuses |
54. | 49.39.0 | Activities of other passenger land transport not included in other groups |
55. | 49.41.0 | Activities of road freight transport |
56. | 49.42.0 | Provision of services of relocation |
57. | 52.21.3 | Terminal activities |
58. | 52.21.4 | Car park activities |
59. | 55.10.1 | Provision of services by hotels with restaurants, with the exception of hotels located on the roadside |
60. | 55.10.2 | Provision of services by hotels without restaurants, with the exception of hotels located on the roadside |
61. | 55.10.3 | Provision of hotel services with restaurants for official events |
62. | 55.10.4 | Provision of services by roadside hotels |
63. | 55.20.0 | Provision of accommodation for weekends and other periods of short-term stay |
64. | 55.30.1 | Provision of services by campsites, trailer parks and caravan sites other than those located on a roadside |
65. | 55.30.2 | Provision of services by roadside campsites, trailer parks and caravan sites |
66. | 56.10.1 | Restaurant activities and provision of food delivery services, with the exception of the activities of facilities located on the roadside |
67. | 56.10.2 | Restaurant activities and provision of food delivery services by facilities located on the roadside |
68. | 56.29.9 | Other catering activities not included in other groups |
69. | 59.11.0 | Film, video and television production activities |
70. | 59.12.0 | Activities to complete production of films, videos and television programs |
71. | 59.13.0 | Film, video and television program distribution activities |
72. | 59.14.0 | Film screening activities |
73. | 74.20.0 | Photography activities |
74. | 79.11.0 | Activities of travel agencies |
75. | 79.12.0 | Activities of tourist operators |
76. | 82.19.0 | Copying, document preparation and other specialized office support activities |
77. | 82.30.0 | Organization of conferences and trade shows |
78. | 85.10.0 | Preschool education |
79. | 85.20.0 | Primary education (1st level) |
80. | 85.31.0 | Basic and general secondary education |
81. | 88.91.0 | Day care for children |
82. | 90.01.1 | Theatrical activity |
83. | 90.01.2 | Concert activity |
84. | 90.01.3 | Circus activities |
85. | 90.02.0 | Activities contributing to the holding of cultural and entertainment events |
86. | 90.04.0 | Activities of concert and theater halls |
87. | 91.01.1 | Activities of film and sound libraries |
88. | 91.01.2 | Library activities, including the activities of reading rooms, lecture halls, showrooms |
89. | 91.01.4 | Activities of book chambers |
90. | 91.02.0 | Museum activities |
91. | 91.03.0 | Activities of historic sites and buildings and similar tourist attractions |
92. | 91.04.1 | Activities of botanical gardens and zoos |
93. | 93.11.0 | Operation of sports facilities |
94. | 93.12.0 | Activities of sports clubs |
95. | 93.13.0 | Fitness club activities |
96. | 93.21.0 | Activities of amusement and theme parks |
97. | 93.29.1 | Activities of dance halls, discos |
98. | 93.29.2 | Rodeo activities, shooting galleries |
99. | 93.29.3 | Puppet theater activities |
100. | 94.91.0 | Activities of religious organizations |
101. | 95.11.0 | Repair of computers and peripheral equipment |
102. | 95.21.0 | Repair of electronic household appliances |
103. | 95.23.1 | Shoe repair |
104. | 95.24.0 | Repair of furniture and interior items |
105. | 95.25.1 | Repair of watches and other clocks |
106. | 95.25.2 | Jewelry repair |
107. | 95.29.2 | Repair of garments, hats and textile haberdashery |
108. | 95.29.3 | Repair of fur and leather products and hats |
109. | 95.29.4 | Repair of musical instruments |
110. | 95.29.5 | Repair of carpets and rugs |
111. | 96.01.1 | Washing and processing of linen |
112. | 96.01.2 | Dry cleaning and dyeing |
113. | 96.02.0 | Provision of services by hairdressers and beauty salons |
114. | 96.04.0 | Physical comfort activities |
* with the exception of retail chains, as well as trading facilities selling food products