🇰🇿Kazakhstan

Запрет маркетинговых услуг на СНР в retainer моделях

2 verified sources

Definition

Retainer billing в маркетинге классифицируется как маркетинговые услуги (исследование, анализ, стратегия), запрещенные на СНР. Фирмы рискуют доначислением налогов при сверке.

Key Findings

  • Financial Impact: Переход с 3% СНР на 12% КПН + 12% НДС, потеря маржи 9%; штрафы КГД за нарушения классификации ОКЭД.
  • Frequency: Обязательно с 2023 для маркетинга; 2026 - полный запрет без ЭСФ.
  • Root Cause: Неправильная классификация retainer услуг как допустимых на СНР при reconciliation.

Why This Matters

This pain point represents a significant opportunity for B2B solutions targeting Marketing Services.

Affected Stakeholders

Бухгалтеры МСП, Владельцы ИП/ТОО на СНР

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Financial Impact

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Current Workarounds

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Methodology & Sources

Data collected via OSINT from regulatory filings, industry audits, and verified case studies.

Evidence Sources:

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