According to a release from Kazakhstan's State Revenue Committee, President Kassym-Jomart Tokayev signed a law for a new special retail tax regime on 20 March 2023. As previously reported a temporary special retail tax regime for SMEs was introduced in 2021 in response to the COVID-19 pandemic, providing a simplified 3% tax rate on gross income for qualified taxpayers. Further, a temporary retail tax regime was introduced for the public catering sector that was to apply from 2023 to 2025. The new special retail tax regime is available for taxpayers that meet the following conditions: Average number of employees during...