Kazakhstan has published Government Resolution No. 30, which establishes the list of specified activities/sectors that are eligible for the application of a temporary special retail tax regime for SMEs. The list generally includes activities/sectors most impacted by the COVID-19 pandemic, including retail, transportation, accommodation, tourism, hotel, restaurants, entertainment, and others. The special retail tax regime provides for a simplified 3% tax rate on gross income for qualified taxpayers, along with an exemption from social tax and VAT registration requirements. Taxpayers already registered for VAT are required to apply for deregistration before they can apply the retail tax regime. Compliance requirements...