On determining the types of activities for applying the special tax regime of retail tax

Decree of the Government of the Republic of Kazakhstan dated February 2, 2021 No. 30

      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