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ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of November 14, 2025 No. 970

About approval of the list of types of activity on which application of special tax regime on the basis of the simplified declaration is forbidden

According to the subitem 2) of Item 1 of article 723 of the Tax Code of the Republic of Kazakhstan the Government of the Republic of Kazakhstan DECIDES:

1. Approve the enclosed list of types of activity on which application of special tax regime on the basis of the simplified declaration is forbidden.

2. This resolution becomes effective since January 1, 2026 and is subject to official publication.

Prime Minister of the Republic of Kazakhstan

O. Bektenov

Approved by the Order of the Government of the Republic of Kazakhstan of November 14, 2025 , No. 970

The list of types of activity on which application of special tax regime on the basis of the simplified declaration is forbidden

№ of payment order

Type of activity

OKED

Name

1

2

3

4

1

The activities connected with drug trafficking, psychotropic substances and precursors

No

2

Production and (or) wholesale of excisable products

11010

Distillation, rectification and mixing of alcoholic drinks

11021

Production of wine from self-produced grapes

11022

Production of wine from not self-produced grapes

11030

Production of cider and other fruit wines

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