of February 2, 2021 No. 30
About determination of types of activity in the field of public catering for the purposes of application of special tax regime of retail tax
According to the subitem 2) of Item 1 of article 696-1 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget the Government of the Republic of Kazakhstan DECIDES:" (Tax code)"
1. Determine types of activity in the field of public catering for the purposes of application of special tax regime of retail tax according to appendix to this resolution.
2. This resolution becomes effective since January 1, 2021, is effective till January 1, 2023 and is subject to official publication.
Prime Minister of the Republic of Kazakhstan
A. Mamin
to the Order of the Government of the Republic of Kazakhstan of February 2, 2021 No. 30
Types of activity in the field of public catering for the purposes of application of special tax regime of retail tax
|
№ of payment order |
OKED |
Types of activity |
|
1. |
55.10.1 * |
Provision of services by hotels with restaurants, except for the hotels which are on roadside strip |
|
2. |
55.10.3 * |
Provision of hotel services with restaurants for official actions |
|
3. |
56.10.1 |
Activities of restaurants and provision of services for the food product delivery, except for activities of the objects which are on roadside strip |
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The document is not valid from January 1, 2023 according to Item 2