Question: Is it permissible to concurrently carry out several permitted types of activity when applying the special tax regime for the self-employed? When determining self-employed income, is the bank commission charged for using a bank account to accept cashless payments deducted? How are payments from foreign clients received in foreign currency recorded? How are refunds to clients taken into account?
Answer: According to the provisions of Article 718 of the Tax Code, an individual is entitled to practice one or several permitted types of activity approved by Resolution No. 994 of the Government of the Republic of Kazakhstan dated November 21, 2025.
This Article also establishes that the income of a self-employed person for a calendar month must not exceed 300 times the monthly calculation index in effect on January 1 of the corresponding financial year.
The norms of the Tax Code do not provide for a reduction of self-employed income by the amount withheld by banking institutions as in a form commission.
Receipts of payments from foreign clients are likewise included in income from permitted activities; that is, the self-employed individual is obliged to account for such income when determining the aggregate monthly income from activities carried out within the special tax regime, in compliance with the rules of income recognition and reporting.
According to paragraph 3 of Article 405 of the Tax Code, an individual's income in foreign currency is recalculated into the national currency of the Republic of Kazakhstan using the arithmetic mean official exchange rate of the currency for the calendar year in which the income was received.
A refund of money to a client must be supported by documentation; to process a refund of payment to a buyer in the " e-SalyqBusiness " mobile application, it is necessary to make an adjustment to(cancellation) of the previously issued receipt.
At the same time, a technical limitation has been implemented in the "e-Salyq Business" mobile application, under which operations to cancel (return) receipts in the mobile application are possible within 14 calendar days. Upon expiration of the specified period, the receipt cancellation function is unavailable.
For legal justification, this approach correlates with the provisions of Article 30 of the Law of the Republic of Kazakhstan "On consumer rights protection," which establishes 14 days for returning or exchanging goods of proper quality.
