Виды налогов и других обязательных платежей в бюджет на примере Республики Казахстан

 

Types of taxes and other obligatory payments to the budget

 

What taxes and other obligatory payments to the budget are stipulated by the tax legislation of the Republic of Kazakhstan?

 

According to Article 60 of the Tax Code of the Republic of Kazakhstan, the following types of taxes are established in the Republic of Kazakhstan:

1. Corporate income tax

2. Individual income tax

3. Value added tax

4. Excises

5. Taxes and special payments of the subsoil users

6. Social tax

7. Land tax

8. Tax on transport vehicles

9. Property tax

Moreover,  according  to  Article  61  of  the  Tax  Code  of  the  Republic  of  Kazakhstan,  the following types of levies are established in the Republic of Kazakhstan:

1. Levy for state registration of legal entities

2. Levy for state registration of individual entrepreneurs

3. Levy for state registration of the rights to immovable property and transactions with it

4. Levy for state registration of radio and electronic facilities and high-frequency devices

5. Levy for state registration of mechanical transport vehicles and trailers

6. Levy for state registration of marine, river and small size vessels

7. Levy for state registration of civil aircrafts

8. Levy for state registration of medical remedies

9. Levy for vehicle driving through the territory of the Republic of Kazakhstan

10. Levy on auction sales

11. Stamp duty

12. License fee for the right to be engaged in certain types of activity

13.  Levy  for  issue  of  permission  to  use  the  radio-frequency  spectrum  by  the  TV  and broadcasting organizations.

Article  62  of  the  Tax  Code  of  the  Republic  of  Kazakhstan  establishes  the  obligatory payments to the state budget according to the list given below:

1. Payment for use of land plots

2. Payment for use of surface water resources

3. Payment for pollution of the environment

4. Payment for use of fauna

5. Payment for forest utilization

6. Payment for use of specially protected nature territories

7. Payment for use of radio-frequency spectrum

8. Payment for use of navigable waterways

9. Payment for allocation of outdoor (visual) advertisement.

Article 63 of the Tax Code of the Republic of Kazakhstan determines the state duty.  And

Article 64 of the Tax Code determines the customs payments:

1. Customs duty

2. Customs levies

3. Payments

4. Charges.

Corporate income tax

 

Who are the payers of corporate income tax? 

 

According  to  Article  77  of  the  Tax  Code  of  the  Republic  of  Kazakhstan,  legal  entities, residents  of  the  Republic  of  Kazakhstan,  except  for  the  National  Bank  of  the  Republic  of Kazakhstan and state institutions, as well as legal entities, non-residents, which perform activity in  the  Republic  of  Kazakhstan  via  their permanent establishments  or  receive income  from  the sources in the Republic of Kazakhstan shall be deemed the payers of corporate income tax.

 

What is an object of corporate income tax?

 

According  to  Article  78,  taxable  income,  income  subject  to  taxation  at  the  source  of payment, net profit of a legal entity – non-resident, which performs its activity in the Republic of Kazakhstan via its permanent establishment shall be deemed the corporate income tax taxable objects.

 

How the taxable income is formed?

 

Taxable income shall be determined as a difference between the adjusted aggregate annual income and the deductions, stipulated by the Tax Code, taking into account the adjustments of taxable income.

Aggregate annual income of legal entity – resident shall consist of all types of incomes due (received)  in  the  Republic  of  Kazakhstan  and  outside  within  a  fiscal  period,  and,  moreover, include income from disposal of goods (works, services), property received for free, dividends, remuneration and any other types of incomes as stipulated for by  Article 80 of the Tax Code.

Aggregated annual income of taxpayer shall be subject to adjustment in accordance with Article 91 of the Tax Code. Thus, for example, incomes received from transactions with state securities and some other types of incomes shall be deducted from it.

According to the general rule as stipulated for by Article 92 of the Tax Code, expenses of the taxpayer  associated  with  aggregate  annual  income  generation  shall  be  deducted  when determining the taxable income, except for the expenses not subject to deduction as stipulated for by the provisions of Article 104 of the Tax Code. At the same time some types of expenses shall be charged to deductions within the limits stipulated by the legislative standards.

Taxable income shall be subject to further adjustment in accordance with the proc edure as stipulated for by Article 122 of the Tax Code. In particular, expenses, actually incurred by the taxpayer  to  maintain  the  objects  of  social  sector,  shall  be  deducted  from  the  taxable  income within the limits of 2% from the taxable income.

 

What  are  the  cases  when  the  corporate  income  tax  shall  be  withdrawn  at  the  source  of payment?

 

According to Article 131 of the Tax Code, some types of incomes shall be subject to taxation at the source of income. In particular, they are dividends, incomes of non-residents received from the  sources  in  the  Republic  of  Kazakhstan,  remuneration  paid  by  legal  entity  and  others.  Tax agent shall determine an amount of tax by applying the rate of 15% to the amount of income

payable  (except  for  the income  of  non-residents  received  from  the  sources  in  the  Republic  of  Kazakhstan).  Tax  shall  be  withdrawn  at  the  source  of  payment  when  paying  the  income, regardless the form and place of income payment. It shall be transferred, according to the general rule,  within  a  period  of  no  later  then  five  working  days  after  the  expiration  of  the  month  a payment has occurred in.

 

What is the procedure to calculate and pay corporate income tax?

 

Corporate income tax shall be calculated for a tax period (calendar year) by applying the rate of 30% to the taxable income. If land is a basic production mean for a taxpayer, then his taxable income shall be taxed at a rate of 10%.

Taxpayers  shall  pay  corporate  income  tax  by  making  advance  payments  of  equal  shares within a tax period no later than 20th day of the current month. Declaration on corporate income tax shall be submitted to the tax bodies not later than 31 March of a year following the reporting tax period (except for the legal entities using the special tax regime). A taxpayer shall  make the final settlement on corporate income tax on the results of the tax period not later than within ten days following 31 March.

 

What is the procedure to tax non-residents by corporate income tax?

 

Determination  of  taxable  income,  calculation  and  payment  of  corporate  income  tax  from legal  entity  –  non-resident  performing  an  activity  in  the  Republic  of  Kazakhstan  via  the permanent establishment, shall be carried out in the same procedure as for residents. At the same time, all  types  of  income  associated  with  the  activity  of  the  permanent  establishment  shall  be charged  to  income  of  legal  entity  –  non-resident.  Expenses  directly  associated  with  income gaining  from  the  activity  in  the  Republic  of  Kazakhstan  via  the  permanent  establishment, regardless  the  fact  whether  they  have  been  incurred  in the  Republic  of  Kazakhstan  or  outside (except for the expenses not subject to deduction) shall be charged to deductions.

In addition to corporate income tax, net profit of the legal entity – non-resident performing activity  in  the  Republic  of  Kazakhstan  via  the  permanent  establishment,  shall  be  subject  to taxation at the rate of 15%.

Income of the legal entity – non-resident, not associated with its permanent establishment in the  Republic  of  Kazakhstan,  shall  be  subject  to  income  tax  at  the  source  of  payment  without deductions  at  the  rates  as  stipulated  for  by  Article  180  of  the  Tax  Code  –  from  5  to  20% depending  on  type  of  tax.  A  tax  agent,  a  person  paying  the  income,  shall  bear  obligation  and responsibility to calculate, withhold and pay the income tax at the source of income to the state budget

When  taxing  the  income  of  non-residents  you  shall,  however,  take  into  consideration  the availability  of  international  treaties,  ratified  by  the  Republic  of  Kazakhstan,  as   in  case  of availability of such treaty, its provisions shall prevail over the standards of the Tax Code of the Republic of Kazakhstan.

 

Individual income tax

 

Who is a payer of individual income tax?

 

According to Article 141 of the Tax Code of the Republic of Kazakhstan, individuals having the objects of taxation shall be deemed the payers of individual income tax.

 

What is an object of individual income tax?

 

Income subject to taxation at the source of income (income of the employee, income from lump sum payments, income from dividends and other income as stipulated for by Article 146 of the Tax Code) and income not subject to taxation at the source of income (property tax, taxable income of individual entrepreneur and other income as stipulated for by Article 163 of the Tax

Code) shall be deemed the object of taxation by the individual income tax. At the same time, Article 144 of the Tax Code determines a list of individuals’ income not subject to taxation, in state securities and some other types of income.

 

What is the procedure to calculate and pay the individual income tax?

 

An  amount  of  individual  income  tax  shall  calculated  by  applying  the  rate  from  5  to  30% (depending on amount of income) to the income reduced by the amount of obligatory pension payment to the accumulative pension funds.  Income from dividends, remuneration (except for insurance premium paid on accumulative insurance agreements), winnings shall be taxed at the rate of 15%.

According to Article 147 of the Tax Code, the tax agents, who withhold tax at the source of income  (except  for  the  tax  agents  applying  the  special  tax  regimes),  shall  pay  tax  within  5 working days following the last day of tax payment of the reporting month. 

Individual income tax on income not subject to taxation at the source of payment shall be calculated individually by the taxpayer and shall be paid on the results of the tax year not later than within ten working days from 31 March of a year following the reporting one.

An amount of individual income tax on the income of lawyers and private notaries shall be calculated on a monthly basis by applying the rate of 10% to the amount of income received and shall be paid not later than 5th days of the month following the reporting one.

 

Whether all individuals shall file tax return on individual income tax?

 

Only certain categories of the taxpayers, including people having the income not subject t o taxation at the source of payment, individuals having money on foreign banks’ accounts and the other categories of people as stipulated for by Article 171 of the Tax Code shall file a tax return on individual income tax not later than 31 March of a year following the tax one.

 

Value added tax

 

What is the value added tax?

 

According to Article 205 of the Tax Code of the Republic of Kazakhstan, VAT is a payment to the budget of a part of the cost of the taxable turnover on disposal, added in t he process of production  and  circulation  of  goods  (works,  services),  as  well  as  payments  when  importing goods  to  the  territory  of  the  Republic  of  Kazakhstan.  VAT  payable  to  the  budget  on  taxable turnover  shall  be  determined  as  a difference  between  the  amounts  of  VAT  assessed  to  the disposed  goods  (works,  services)  and  the  amounts  of  VAT  payable  for  the  goods  (works, services) received.

 

W ho is a VAT taxpayer?

 

According  to  Article  207  of  the  Tax  Code,  persons,  who  are  registered or  are  obliged  to register for VAT purposes in the Republic of Kazakhstan, shall be deemed the VAT taxpayers.

The payers of VAT on import of goods shall be deemed persons, which import these goods in the  territory  of  the  Republic  of  Kazakhstan  in  accordance  with  the  Customs  legislation  of  the Republic of Kazakhstan.

 

What is a VAT taxable object?

 

According to Article 206 of the Tax Code, taxable turnover and taxable import shall be a VAT taxable object.  Turnover  on  disposal  of  goods  (works,  services)  in  the  Republic  of Kazakhstan carried out by the VAT taxpayer, except for the turnover exempted from VAT, shall be  deemed  a  taxable  turnover.  The  goods  being  imported  or  imported  in  the  territory  of  the Republic of Kazakhstan (except for the VAT exempted ones), subject to declaring  in accordance with the Customs legislation of the Republic of Kazakhstan shall be deemed the taxable import.

 

What are the VAT rates?

 

According  to  Article  245  of  the Tax  Code,  the  VAT  rate  on  taxable  turnover  and  taxable import shall equal to 16%. A turnover on disposal of goods for export (except for export of nonferrous  metal  and  iron-and-steel  scrap),  as  well  as  execution  of  works,  rendering  services associated with international transportation shall be subject to VAT at a zero rate.

Turnover on disposal of goods (works, services) as stipulated for by Articles 225  –  233 of the  Tax  Code  and  including,  in  particular,  contributions  to  the  authorized  capital,  financial services,  property  transfer  to  the  financial  leasing,  exploration  work  shall  be  VAT  exempted.

According to Article 234 of the Tax Code, import of some goods, including import of goods by individuals  in  compliance  with  the  duty-free  import  of  goods  standards,  import  of  foreign currency, medical remedies and the other goods as stipulated for by the present Article shall be VAT free.

 

What is a procedure to pay value added tax?

 

According  to  Article  248  of  the  Tax  Code,  a  VAT  taxpayer  shall  pay  a  tax  to  the budget for each tax period before and on a day of established period to file the VAT return.

VAT return for each tax period shall be filed not later than 15 day of a month following the tax period.

At the same time, a calendar month shall be deemed a tax period for value added tax, however, if a average monthly VAT amount payable to the budget for a previous quarter is less than 1000 monthly calculated indexes, then the quarter shall be deemed a tax period.

For  VAT  taxpayers  using  the  special  tax  regime  for  legal  entities  –  producers  of agricultural  products,  a  tax  year  shall  be  deemed  a  tax  period  on  VAT  payable  to  the

budget  from  the  income  gained  from  the  activity  the  mentioned  special  tax  regime  is applied for.

VAT  on  import  shall  be  paid  on  a  day  as  determined  by  the  Customs  legislation  of  the Republic of Kazakhstan to pay the customs payments. At the same time a deadlines to pay VAT on import may be change in accordance with the procedure as stipulated for by the Tax Code.

 

Excises

 

Who is a payer of excises?

 

Individuals  and  legal  entities,  which  produce  excisable  goo ds  and  carry  out  the  excisable types of activity in the territory of the Republic of Kazakhstan, which import the excisable goods

in  the  customs  territory  of  the  Republic  of  Kazakhstan  or  conduct  any  other  transactions  as stipulated for by Article 256 of the Tax Code, shall be deemed the payers of excises.

 

What is an object of excise taxation?

 

Transactions,  conducted  by  the  excise  payers  with  the  excisable  goods  produced  and  (or) extracted, and (or) bottled, the wholesale or retail sale of gasoline (except for aviation one) and diesel fuel, as well as any other transactions as stipulated for by  Article 259 of the Tax Code shall be deemed the excise taxable object.

List of goods produced in the territory of the Republic of Kazakhstan and imported to the territory  of  the  Republic  of  Kazakhstan  (alcoholic  beverages,  tobacco  goods,  passenger  cars, crude oil and the others), as well as the types of activity (gambling, organization and conducting of lotteries) subject to excise shall be determined by Article 257 of the Tax Code.

 

How the tax base is determined?

 

Article 261 of the Tax Code establishes a procedure to determine the tax base to pay excises.

Thus, a tax base for excisable goods the fixed excise rates are stipulated for shall be determined as a volume of excisable goods produced or disposed in kind. A tax base for excisable goods the

advalorum  excise  rates are  stipulated  for  shall  be  determined  as  a  cost  of  the  excisable  goods produced or disposed and calculated on the basis of the prices that do   not include excises and VAT, which the producer uses to ship these very goods.

A  tax  base  of  imported  excisable  goods  the  fixed  excise  rates  are established  for  shall  be determined as a volume of imported excisable goods in kind as stipulated for by Article 276 of the Tax Code. When importing the excisable goods the advalorum excise rates are established for, the taxable base shall be determined as a customs value of imported excisable goods defined in accordance with the customs legislation of the Republic of Kazakhstan.

 

What is a procedure to calculate and pay excises? 

 

According  to  Article  269  of  the  Tax  Code,  calculation  of  excise  amount  shall  be  done applying the determined excise rate to the tax base. Calculation of excise amount on gambling shall be done applying the excise rate stipulated for a tax period to the number of taxable objects.

Excise rates shall be approved by the Government of the Republic of Kazakhstan and shall be determined in percentage (advolorum) to the value of the goods and (or) in absolute amount to the unit (fixed) in kind.

Article 271 of the Tax Code shall stipulate the deadlines to pay excises. Thus, for example, excise on all types of alcohol, alcohol and tobacco goods shall be transferred to the budget not later  than  on  10th day  after  the  transaction  is  completed.  In  case  of  transfer  of  crude  oil, including condensed gas extracted in the territory of the Republic of Kazakhstan, for industrial refining, excise shall be paid on a date of transfer.

According to Article 277 of the Tax Code, excise on imported goods shall be paid on a date as  determined  by  the  Customs  legislation  of  the  Republic  of  Kazakhstan  to  pay  customs payments. Excises on imported excisable goods subject to marking shall be paid before or on a date of obtaining the excise duty stamps.

 

Subsoil users’ taxation

 

Who is a payer of taxes and payments associated with subsoil use?

 

According to Article 280 of the Tax Code of the Republic of Kazakhstan, individuals and legal entities that carry out transactions on subsoil use in the

Republic of Kazakhstan, as well as extraction of minerals from technogenic mineral formations shall be deemed the payers of excess profit tax and subsoil users’ special payments (bonuses and royalties).

 

How the tax regime for subsoil users is established and what models to exist?

 

Tax regime established for subsoil user shall be stipulated for in the Subsoil Use Contract.

According to Article 283 of the Tax Code, taxation of subsoil users is divided into two models: first one stipulates a payment by the subsoil user of all types of taxes and the other obligatory payments to the budget; the second model stipulates the payment (transfer) by subsurface user of a share to the Republic of Kazakhstan under the production sharing, as well as the payment of all types  of  taxes  and  the  other  obligatory  payments,  except  for  excise  on  crude  oil  and  other minerals, excess profit tax, land tax and tax on property. The second model shall be established only in production sharing agreements.

 

What is the procedure to pay the signature bonus by the subsoil user?

 

According to Article 288 of the Tax Code, the signature bonus is a lump sum fixed payment for  the  right  to  exercise  subsoil  use  activity  within  the  contract  territory,  and   it  shall  be determined  when  signing  the  contract.  The Government  of  the  Republic  of  Kazakhstan  shall define initial amounts of signature bonuses on the basis of calculations made in relation to the volume of minerals and economic value of the field. The final amount of signature bonus shall be stipulated in the contract, but not lower than the starting amounts.

Signature bonus shall be paid to the budget within the deadlines as stipulated in the contract, but not later than thirty calendar days from the date the contract comes into effect. Declarations of Signature Bonus shall be submitted by subsoil user to the Territorial Tax Authorities in the place of his registration by the 15 day of the month following a reporting one.

 

What is a procedure to pay commercial discovery bonus by the subsoil user?

 

According to Article 291 of the Tax Code, commercial discovery bonus shall be determined as  a  fixed  payment  for  each  commercial  discovery  in  the  contract  territory,  except  for  the contracts on conducting the  exploration of fields of useful minerals, which do not envisage their subsequent production.

The volume of minerals resources produced in the field as approved by the Authorized State Body shall be deemed the object of taxation.  The value of the approved volumes of minerals produced shall be deemed the base to calculate a payment on.

Commercial  discovery  bonus  rate  shall  be  determined  in  percentage  to  the  value  of  the approved  volumes  of  minerals  produced  on  the corresponding  commercial  discovery,  on  the assumption  of  individual  terms  to  carry  out  subsoil  use  as  stipulated  in  each  Subsoil  Use Contract, but not less than 0.1%. Deadline to pay commercial discovery bonus shall be stipulated by the Contract.  The  subsoil  user  shall  submit  bonus  declaration  by  15  day  of  the  month following the reporting one.

 

What is a procedure to pay royalty by subsoil user?

 

Volume of minerals produced or volume of the first marketable product received from the minerals produced shall be deemed the royalty taxable object. Value of minerals shall be deemed the basis to calculate royalty.

Royalty  rates  shall  be  stipulated  for  by  the  Contract  on  the  basis  of  the  economics  of  the project on all types of useful minerals, except for the commonly occurring useful minerals and subsurface water. At the same time the royalty rate shall not be less than 0.5%. Royalty rate for commonly occurring useful minerals and subsurface water shall be determined on the basis of the fixed rates in percentage from 1% (for the non -metallic minerals for metallurgy) up to 10% (for subsurface water). Royalty rates for carbohydrates shall be determined on the basis of the sliding scale as a percent defined depending on the volume of production.

Royalty  on  all  types  of  useful  mineral  shall  be  paid  not  later  than  15  days  of  the  month following the tax period. Calendar year shall be deemed a tax period to pay royalty, however, if the average monthly royalty payments for the previous quarter equaled to the amount less than