In September 2023, a pilot project on platform employment was launched jointly with Yandex. On July 1, 2024, the Head of State signed amendments to the Tax and Social Codes (entered into force on September 3, 2024), which provide, among other things, a reduction in the amount of social payment rates to 1% (only 4% - IPN, OPV, SO, OSMS, while retaining the right to apply standard social payment rates), and the recognition of Internet platform operators as tax agents for withholding and paying taxes and social payments, as well as the application of two special tax regimes (hereinafter - SNR) by performers registered on the Internet platform. So, in accordance with subparagraph 2) paragraph 1 of Article 1 of the Law of the Republic of Kazakhstan No. 105-VIII Article 14 of the Tax Code was supplemented by part two: "The tax agent, represented by the operator of the Internet platform, withholds and transfers individual income tax and social payments specified in paragraph 1 of Article 102-1 of the Social Code of the Republic of Kazakhstan, for individual entrepreneurs applying the Tax Code using a special mobile application, who are performers in accordance with The Social Code of the Republic of Kazakhstan". According to sub-paragraphs 1) and 3) of paragraph 2 of Article 102 of the Social Code of the Republic of Kazakhstan: the operator of the Internet platform is an individual entrepreneur or a legal entity that provides services using the Internet platform for the provision of technical, organizational (including services involving third parties to provide works or services), information and other capabilities using information technologies and systems to establish contacts and conclude transactions for the provision of services and performance works between performers and customers registered on the Internet platform; The contractor is an individual, an individual entrepreneur or a legal entity registered on the Internet platform, providing services to customers or performing work using the Internet platform on the basis of a public agreement. Based on the above, the operator of the Internet platform (Yandex) is obliged to withhold and transfer the amounts of tax and social payments from the income of the contractor (taxi driver) registered on the Internet platform. The above amendments were implemented in order to reduce the burden on taxi drivers, as well as simplify the payment of taxes and social payments. Regarding the rates Taxi drivers are given the opportunity to fulfill their obligations on taxes and social payments in one of the following ways (Article 102-1 of the Social Code of the Republic of Kazakhstan): 1 method - calculation at a reduced rate of 4% (IPN - 1%, OPV - 1%, CO - 1%, VOSS - 1%) by the operator of the Internet platform (Yandex); Method 2 - calculation of one minimum wage (OPV – 8,500 tenge, CO – 2,975 tenge, VOSS - 5,950 tenge and 1% of the income tax); Method 3 is the calculation of the actual income received using standard social payment rates (OPV - 10%, CO – 3.5%, VOC - 5% of 1.4% of the minimum wage and 1% of the income tax). We also note that in accordance with the Social Code of the Republic of Kazakhstan, the fulfillment of obligations to pay social payments arises for all incomes of the driver (place of work), regardless of his employment in two and (or) more organizations. That is, if a driver works on several platforms at the same time, then each Operator is obliged to withhold personal income tax and social payments from the driver's income for each platform separately. The choice of fulfilling your obligations on taxes and social payments is carried out in a special mobile application "E-Salyq Business". Currently, improvements are being made to the information systems of the SRC. Before finalizing the information systems, the SRG is proposed to be implemented as follows: The operator of the Internet platform (Yandex) withholds personal income tax and social payments from the income of the contractor (taxi driver) registered on the Internet platform, by default at a rate of 4%. If the performer (taxi driver) registered on the Internet platform chooses the 2nd or 3rd method, then such performer (taxi driver) must calculate and pay the amounts of personal income tax and social payments independently, minus the amounts withheld by the operator of the Internet platform (Yandex) according to the 1st method. On the application of the SNR using a special mobile application or two SNRs In accordance with paragraph 2 of Article 678 of the Tax Code (taking into account the amendments made on 09/03/2024), individual entrepreneurs have the right to apply two SRS simultaneously in the cases established in paragraph 4 of Article 686-2 and paragraph 4 of Article 703 of the Tax Code. According to paragraph 4 of Article 686-2 of the Tax Code (taking into account the amendments made on 09/03/2024), individual entrepreneurs, according to the income they received for services rendered or work performed using Internet platforms in accordance with the Social Code of the Republic of Kazakhstan, apply the SNR using a special mobile application. At the same time, such an individual entrepreneur on income not specified in the first part of this paragraph has the right to apply other special tax regimes or a generally established taxation procedure in accordance with the Tax Code. Thus, if an executor (taxi driver) registered on the Internet platform (Yandex) has income only from taxi activities, such an executor is obliged to apply the SNR using a special mobile application. If an executor (taxi driver) registered on the Internet platform (Yandex) has other income (store) besides income from taxi activities, such an executor has the right to apply two SNRs, one of which must necessarily be a SNR using a special mobile application. In this case, the obligation to withhold and transfer the amount of tax and social payments is carried out as follows: for activities using the Internet platform (taxi driver) - the obligation for the contractor is imposed on the operator of the Internet platform (Yandex); for other activities, the obligation is imposed on the individual entrepreneur himself. We also note that according to paragraphs 9 and 10 of the Order of the Minister of Finance of the Republic of Kazakhstan dated March 14, 2024 No. 141: performers who apply special tax regimes established by Article 678 of the Tax Code and carry out activities, including those that are not covered by the SNR using a mobile application, have the right, despite the provisions of paragraph 2 of Article 679 of the Tax Code, to apply the SNR using a mobile application for the provision of services using the Internet platform; executors applying other special tax regimes, in fact, carrying out exclusively the types of activities covered by the Tax Code using a mobile application, have the right to submit a notification on the applicable tax regime for switching to the tax Code using a mobile application, despite the provisions of paragraph 2 of Article 679 of the Tax Code. Subparagraph 5) of paragraph 8 of the Order of the Minister of Finance of the Republic of Kazakhstan dated March 14, 2024 No. 141 defines that the contractor chooses the tax code using a mobile application by filling out a notification on the applicable tax regime if the entrepreneur is already registered as an individual entrepreneur. Thus, performers registered on the Internet platform have the right to switch to the SNR using a mobile application from any SNR in accordance with the type of activity or apply two SNRs (one of them is mandatory - SNR using a special mobile application). By switching to the SNR using a special mobile application or two SNRs Currently, improvements are being carried out (Notification of the start of activity as an individual entrepreneur and Notification of the applicable tax regime) of the SRG information systems for the transition from any SR to SR using a mobile application (if appropriate to the type of activity) in accordance with the types of activity or for the application of two SRS through a special mobile application "E-Salyq Business". Before finalizing the information systems, the SRG is proposed to be implemented as follows: the contractor provides to the state revenue authority at the place of business activity a notification on the applicable tax regime on paper with a mark in the second section of the Tax code using a special mobile application, in case of receiving other income with a mark of two tax codes. Specify the date of such Notification - 08/29/2024 (since the norm of the Tax Code was introduced on 09/03/2024).