“For example, such a threshold for a simplified declaration this year will be 73.6 million tenge. Upon reaching 80% of the income limit, the indicator changes its color to yellow, upon reaching 100% - to red. Similarly, an indicator is set for reaching the VAT threshold, above which the taxpayer is required to register for VAT. Thus, in order to avoid penalties, they are informed in advance about the need to change the additional regime and / or registration for VAT,” the speaker said at a briefing in the Central Communications Service.