LAW OF THE REPUBLIC OF KAZAKHSTAN

of July 1, 2024 No. 105-VIII ZRK

About modification and amendments in the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) and the Law of the Republic of Kazakhstan "On enforcement of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code)"

Article 1. Make changes and additions to the following legal acts of the Republic of Kazakhstan:

1. In the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code):

The subitem 53) of Item 1 of Article 1 to add 1) with words ", and also the operator of Internet platform determined by the Social code of the Republic of Kazakhstan (further - the operator of Internet platform)";

Article 14 to add 2) with part two of the following content:

"The tax agent on behalf of the operator of Internet platform makes deduction and transfer of the individual income tax and the social payments specified in Item 1 of article 102-1 of the Social code of the Republic of Kazakhstan for the individual entrepreneurs applying special tax regime with use of special mobile application who are contractors according to the Social code of the Republic of Kazakhstan.";

3) in Article 24 part one:

part the second the subitem 1) after words" (or) the State Social Insurance Fund," to add with words of "the financial support provided according to the subitem 1) of item 4 of article 112 of the Social code of the Republic of Kazakhstan";

the paragraph one of the subitem 15) after words of "The state Social Insurance Fund" to add with words of "the financial support provided according to the subitem 1) of item 4 of article 112 of the Social code of the Republic of Kazakhstan";

4) in Article 254:

state heading in the following edition:

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