2026 jyldyng 1 qantarynan bastap ózin-ózi júmyspen qamtyghandargha arnalghan arnauly salyq rejiymi Qazaqstan Respublikasynyng azamattary bolyp tabylatyn jәne zandy mәrtebesi bar jәne kelesi sharttargha say keletin jeke túlghalargha (jeke kәsipkerler emes) qoldanyluy mýmkin:

1)ózin-ózi júmyspen qamtyghandargha arnalghan arnayy salyq rejiymi rúqsat etilgen bir nemese birneshe qyzmet týrimen ainalysatyndar.

Ózin-ózi júmyspen qamtyghandargha arnalghan arnayy salyq rejiymi rúqsat etilgen qyzmet týrlerining tizbesin Qazaqstan Respublikasynyng Ýkimeti bekitedi;

2)qyzmetkerlerdi júmysqa almaytyndar;

3)kýntizbelik aidaghy tabysy tiyisti qarjy jylynyng 1 qantaryndaghy jaghday boyynsha qoldanystaghy ailyq eseptik kórsetkishting 300 eselengen mólsherinen aspaytyndar.

Ózin-ózi júmyspen qamtyghandargha arnalghan arnayy salyq rejiymin qoldanudyng salyq kezeni kýntizbelik ay bolyp tabylady.

Tabys salyghynyng mólsherlemesi jeke tabys salyghy ýshin 0 payyzdy jәne әleumettik audarymdar ýshin 4 payyzdy qúraydy. Áleumettik audarymdardy esepteu jәne tóleu Qazaqstan Respublikasynyng Áleumettik kodeksine jәne «Mindetti әleumettik medisinalyq saqtandyru turaly» Qazaqstan Respublikasynyng Zanyna sәikes jýzege asyrylady.

Jeke kәsipkerler qoghamdyq telekommunikasiyalar qamtylmaghan aumaqtarda júmys istegen kezde arnayy mobilidi qosymshany paydalanudy nemese әleumettik audarymdardy derbes esepteudi jәne tóleudi talap etetin arnayy salyq rejiymin qoldanady.

Abdiraimova Araylym Abdihalykovna,

Almaty qalasy Almaly audany boyynsha Memlekettik kirister basqarmasynyng bas mamany

Abai.kz