--- title: "Decision of the Uspensky District Maslikhat \"On Reducing the Tax Rate under the Special Tax Regime Based on the Simplified Declaration in the Uspensky District\"" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-03 canonical: https://buhgpt.kz/suraqtar/reshenie-uspenskogo-rayonnogo-maslihata-o-ponizhenii-razm-en source: BuhGPT --- # Decision of the Uspensky District Maslikhat "On Reducing the Tax Rate under the Special Tax Regime Based on the Simplified Declaration in the Uspensky District" > **TL;DR:** What happened The Uspensky District Maslikhat made a decision to reduce the tax rates for those applying a special tax regime based on a simplified declaration in the territory of the Uspensky District. The document pertains to the sphere of local tax regulation: maslikhats ar --- What happened The Uspensky District Maslikhat made a decision to reduce the tax rates for those applying a special tax regime based on a simplified declaration in the territory of the Uspensky District. The document pertains to the sphere of local tax regulation: maslikhats are empowered to adjust certain tax rates for businesses operating within their district to support entrepreneurial activity and ease the tax burden on small and medium-sized enterprises. This is a typical tool of local tax policy: regional representative bodies can lower the rate for simplified declaration taxpayers, stimulating the development of entrepreneurship in a specific area. For businesses in the Uspensky District, this means a potential reduction in the amount of mandatory payments while maintaining the usual reporting procedures. Who is affected The decision primarily concerns sole proprietors and legal entities that: - are registered and operate in the Uspensky District; - apply a special tax regime based on a simplified declaration; - meet the conditions for applying this regime (limitations on turnover, number of employees, and types of activities are established by tax legislation). If an entrepreneur operates under a different tax regime — for example, based on a patent, retail tax, or general established procedure — the reduction of the rate for the simplified declaration does not directly apply to them. However, this decision may prompt a reconsideration of the chosen regime if transitioning to a simplified declaration proves to be more beneficial. What is a simplified declaration The special tax regime based on a simplified declaration is one of the most common formats for small businesses. Its essence lies in the simplified calculation and payment of income tax: the entrepreneur keeps records of income and submits a declaration for the reporting period, while the tax is calculated on the amount of income received at the established rate. The advantages of this regime include minimal reporting compared to the general established procedure and predictability of payments. It is the tax rate in this regime that is the subject of the maslikhat's decision: its reduction decreases the total amount payable while maintaining the same level of income. What businesses should do 1. Clarify the exact parameters of the decision. Familiarize yourself with the full text of the document to understand how much the rate has been reduced and from what date the new rate applies. 2. Check your compliance with the regime's conditions. Ensure that your activities and indicators allow you to apply the simplified declaration. 3. Recalculate the tax burden. Compare the amounts payable under the current and reduced rates to assess the effect on your business. 4. Consult with an accountant or tax advisor. A specialist will help accurately reflect the changes in calculations and reporting. 5. Monitor official clarifications. The procedure for applying local decisions and transitional provisions is usually clarified by the revenue authorities. Deadlines and application procedure Decisions of maslikhats regarding tax rates come into effect and are applied in accordance with the legislation and the text of the document itself. To avoid mistakes regarding the period for which the reduced rate applies, refer to the officially published version of the decision and the clarifications from the territorial revenue authorities. This is where the date of implementation and specifics of application to current and upcoming reporting periods are indicated. Practical advice: do not postpone reconciling with the new rate until the moment of submitting the declaration. An early recalculation will help plan payments accurately and avoid overpayments or underpayments. Frequently asked questions Who is affected by the rate reduction? — Entrepreneurs and companies operating in the Uspensky District and applying a special tax regime based on a simplified declaration. Is there anything additional to submit to apply the reduced rate? — Generally, a separate application for applying the local rate is not required: it applies to taxpayers under the regime in the corresponding territory. Clarify the exact procedure with the revenue authorities. Where can I find the exact amount of the new rate? — In the officially published text of the maslikhat's decision and in the clarifications from the territorial revenue authority. Does the decision apply to other tax regimes? — No, it specifically concerns the simplified declaration; different rules apply for patents, retail tax, or general established procedures. What should I do if I am unsure about the accuracy of the calculation? — Consult with an accountant or tax advisor and verify with official clarifications before submitting the declaration. Sources - [Decision of the Uspensky District Maslikhat "On the reduction of the tax rate when applying a special tax regime based on a simplified declaration in the Uspensky District"](Open NPA · Taxes and Finance) --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_