The single aggregate payment (USP) was introduced for citizens:
– whose income for the year did not exceed 4.1 million tenge, or 1175 MCI;
– who provided services only to individuals.
The State Revenue Committee explained that initially the CAP was introduced temporarily for 5 years (from 2019 to 2023) and the period of its application ends on December 31, 2023.
“Citizens paying the Unified Social Security Payment from 2024 will need to become individual entrepreneurs and choose the appropriate tax regime.
The most convenient regime for such citizens is a special tax regime using a special mobile application E-Salyq Business,” the committee explained.
As explained by the State Revenue Committee, you can register as an individual entrepreneur in the application without visiting the tax authorities. In addition, the mobile application allows you to automatically keep track of your income.
“A mobile application receipt is issued through the mobile application, replacing a cash register receipt; therefore, there is no need to purchase a cash register.
The mobile application calculates tax (1 percent of income) and social payments in accordance with the Social Code and the Law “On Compulsory Social Health Insurance” (for 2023, pension contributions – 7,000 tenge, social contributions – 2,450 tenge, health insurance contributions – 4,900 tenge ).
There is no obligation to provide a declaration,” the committee listed.
Separately, for persons renting out apartments and paying the Unified Social Payment System, the committee noted that such persons can pay taxes without registering as an individual entrepreneur and submit an individual income tax return (form 240.00) once a year, the tax rate is 10 percent of income.
