On February 27, 2025, President's Resolution No. PP-78 "On Additional Measures for Creating Favorable Conditions for Sustainable Development of the Service Sector" was adopted. The document outlines key objectives for 2025, including a 15% increase in the volume of services, the creation of 52,200 new service facilities, and the employment of 3 million individuals.
The reduced social tax rate of 1% has been extended until January 1, 2028. To support the sector in 2025, a total of 67.4 trillion sums will be allocated in the form of loans, 4.5 trillion sums for leasing non-residential premises for businesses, and 1 trillion sums for infrastructure for 652 projects across the regions.
Starting April 1, 2025, a new procedure for detecting tax violations will be implemented, which includes a warning for the first offense and an on-site inspection in case of repeated violations within three days. From May 1, 2025, tax audits regarding the concealment of the tax base will be conducted without prior notification to entrepreneurs.
Beginning July 1, 2025, a portion of public services and functions will be transferred to the private sector. A "Roadmap" for the development of the service sector for 2025 has also been approved. The resolution came into effect on February 28, 2025.