According to Article 774 of the Tax Code, UCP payers are individuals who carry out entrepreneurial activities without registering as IE, who simultaneously meet the following conditions:

            The calculation and payment (UCP) is carried out in accordance with the с Decree of the Government of the RK №. 4 dated January 18, 2019. «On approval of the Rules for payment, distribution and transfer of the Unified Cumulative Payment in the form of Individual Income Tax and Social Payments, as well as their refund».