Pursuant to subparagraph 3) paragraph 1 of Article 696-3 of the Tax Code, a special tax regime for retail tax may be applied by taxpayers engaged exclusively in one or more of the types of activities defined by the Government of the Republic of Kazakhstan for the purposes of applying this regime.

 At the same time, the developer of the Decree of the Government of the Republic of Kazakhstan as of December 29, 2023 No. 1240 "On Amendments to the Decree of the Government of the Republic of Kazakhstan as of May 22, 2023., No. 393 "On Determination of Types of Activities for the Purposes of Application of Special Tax Regime for Retail Trade and Annulment of the Decree of the Government of the Republic of Kazakhstan as of November 17, 2022, No. 912 "On amendments to the Decree of the Government of the Republic of Kazakhstan as of February 2, 2021 No. 30 "On Determination of Types of Activities for the Purposes of Application of a Special Tax Regime for Retail Trade" is the Ministry of National Economy of the Republic of Kazakhstan (hereinafter – MNE RK), since according to the Regulation approved by the Decree of the Government of the Republic of Kazakhstan as of September 24, 2014 No. 1011 "Issues of the Ministry of National Economy of the Republic of Kazakhstan", the issue of formation of state policy in the sphere of tax policy falls within the competence of the Ministry of National Economy of the Republic of Kazakhstan.

Taxpayers should therefore meet all the conditions, including those relating to the type of activity, in order to be able to use the STR for retail tax.