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

1000 monthly calculated indexes, then a quarter shall be deemed a tax period. Declaration on royalty shall be submitted by the subsoil user not later than the 10th day of the month following the tax period.

 

What is a procedure to pay tax on excess profit?

 

An amount of net income of subsoil user under each individual contract in a reporting year, under which subsoil users receive internal rate of profit in excess of twenty percent, shall be deemed the tax base for excess profit tax.

Tax on excess profit shall be calculated at the rates from 0% up to 30% depending on the achieved level of internal rate of profit at the end of tax period (calendar year). Tax shall be paid not later than 15 April of a year following the reporting one. The subsoil user shall submit tax return on tax on excess profit not later than 10 April of a year following the reporting one.

 

Social tax

 

Who is the payer of social tax?

 

According  to  Article  315  of  the  Tax  Code  of  the  Republic  of  Kazakhstan,  legal  entities, residents of the Republic of Kazakhstan, as well as non-residents that carry out an activity in the Republic  of  Kazakhstan  via  their  permanent  establishments,  individual  entrepreneurs,  private notaries and lawyers shall be deemed the payers of social tax.

 

What is an object of taxation by social tax?

 

According to Article 316 of the Tax Code, the expenses of the employer payable in the form of  employees’  income,  except  for  some  payments  as  stipulated  for  by  this  Article  shall  be deemed  the  objects  of  taxation  for  legal entities.  The number  of  the  employees,  including  the payers  shall  be  deemed  the  object  of  taxation  by  social  tax  for  the  individual  entrepreneurs, private notaries and lawyers.

 

What is a procedure to calculate and pay social tax?

 

According to Article 318 of the Tax Code the payers (except for the legal entities and private entrepreneurs using the special tax regimes) shall do calculation of social tax on a monthly basis applying the tax rates to the object of taxation by social tax.

Legal  entities,  residents  of  the  Republic  of  Kazakhstan  (except  for  the  legal  entities  and individual  entrepreneurs  using  the  special  tax  regimes),  as  well  as  non -residents  performing activity in the Republic of Kazakhstan via permanent establishment shall pay social tax at the rate  of  21%.  Exclusion  is  payment  of  social  tax  for  foreign  specialists  of  administrative  and management, technical and engineering staff, the rate of 11% shall be applied to.

Individual  entrepreneurs  (except  for  those  using  special  tax  regimes),  private  notaries  and lawyers shall pay social tax in amount of three monthly calculated index for them and in amount of  two  monthly  calculated  index  for  each  employee.  Specialized organizations the disabled people with disorders of locomotor apparatus, hearing, aphasia, visually handicapped work for shall pay social tax for disabled people at the rate of 6.5%.

The payers shall file declaration on social tax on a quarterly basis not later than the 15 days of a month following the reporting quarter.  The payers (except  for  the  leg l  entities  and individual entrepreneurs using special tax regimes) shall carry out tax payment not later than 15 days of a month following the reporting one.

 

Land tax

Who is a payer of land tax?

 

Individuals and legal entities having the object s of taxation in their ownership, permanent use  or  primary  charge-free  temporary  use  shall  be  deemed  the  payers  of  land  tax.  Certain categories of taxpayers as stipulated for by Article 324 of the Tax Code shall not be deemed the payers of land tax (payers of single land tax, religious associations, etc.).

 

What is an object of land tax and tax base?

 

According to Article 326 of the Tax Code, a land plot, except for the land plots of common use of populated areas, land plots occupied by a network of state motor roads of common use, and the land plots occupied by the objects suspended upon the decision of the Government of the

Republic of Kazakhstan shall be deemed the object of taxation. An area of land plot shall be deemed a tax base to determine the land tax.

 

What are the rates of land tax?

 

According  to  Article  323  of  the  Tax  Code,  for  the  purpose  or  taxation  and  depending  on special-purpose designation  al  lands  shall  be  classified  into  categories.  Thus, only  the  land  of agricultural designation, populated areas and industrial land shall be subject of taxation by land tax. The remained categories of land shall be subject to taxation only in case of their transfer to permanent or primary charge-free temporary land use.

On the basis of such classification, Chapter 54 of the Tax Code establishes the basic rates of land tax. Thus, for example, the basis rates of land tax on lands of agricultural designation shall be established in proportion to the yield class number on 1 hectare and shall be differentiated by quality of soils from 0.48 KZT up to 202.65 KZT.

According to Article 338 of the Tax Code, the local representative bodies shall have a right to reduce or increase the rates of land tax but not more than by 50% of the basic rates of land tax pursuant to the land zoning projects (schemes) carried out in accordance with the land legislation of  the  Republic  of  Kazakhstan.  Certain categories of  taxpayers,  for  example,  nonprofit organization, apply 0.1 coefficient to the corresponding rates when calculating the tax. 

 

What is a procedure to calculate and pay the land tax?

 

A taxpayer (except for legal entities that make settlements with the budget using the special tax  regime  for  legal  entities,  the  producers  of  agricultural  products)  shall  calculat ed  taxes  by applying the relevant tax rate to the tax base individually on each land plot.

Legal entities shall calculate and pay current payments on land tax during a tax period. The amounts of current payments shall be paid in equal parts within the deadlines not later than 20 February,  20  May,  20  August,  20  November  of  the  current  year.  The final  calculation  and payment of land tax shall be carried out within a period not later than 10 days upon the deadline to submit the tax return for a tax period (calendar year) occurs. Declaration on land tax shall be submitted (except for legal entities that carry out payments to the budget using the special regime for the producers of agricultural goods) to the Territorial Tax Authorities in the place of location of objects of taxation by 31 March of a year following a reporting one.

On  the  basis  of  the  corresponding  tax  rates  and  tax  base,  Tax  Authorities  shall  carry  out assessment of land tax payable by individuals by 1 August. Individuals shall pay a land tax to  the budget by 1 October of the current year.

 

Tax on transport vehicles

 

Who is a payer of tax on transport vehicles?

 

Individuals  having  the  objects  of  taxation  in  ownership, as  well as  legal entities and  their departments having objects of taxation in ownership, economic or operational management shall be deemed the payers of tax on transport vehicles. Certain categories of taxpayers as stipulated for by  Article 345 of the Tax Code shall not pay tax on transport vehicle. Such categories, in particular,  shall  include  the  payers  of  single  land  tax  within  the  quotas  of  use  of  transport vehicles, organizations funded only by state budget and some other categories.

 

What is an object of taxation by tax on transport vehicles?

 

According to Article 346 of the Tax Code, transport vehicles except for trailers subject to state  registration  an  (or)  registered  in  the  authorized  body  shall  be  deemed  the  objects  of taxation. At the same time the mine (dump) trucks with the load capacity of 40 tones and a bove, as well as specialized medical transport vehicles shall not be objects of taxation.

 

What rates are applied to transport vehicles?

 

Tax assessment shall be carried out at the rates established in the monthly calculated indexes (MCI). The amounts of rates are stipulated for by Article 347 of the Tax Code and, in particular, shall  be  from  4  up  to  117  MCI  for  passenger  vehicles,  from  6  up  to  15  MCI  for  freight  and specialized  vehicles.  At  the  same  time  the  adjustment  coefficients  shall  be  applied  to  t he  tax rates. Thus, the adjustment coefficients from 0.1 up to 1.0 shall be applied to passenger vehicles whose  period  of  operation exceeds  6  years  before  the  expiry  of  the  period established  for  tax payment.

 

What is a procedure to assess and pay the tax?

 

Taxpayers (except for legal entities that make payments to the budget using the special tax regime for the producers of agricultural goods) shall individually assess the tax amount taking into consideration the objects of taxation, tax rates and adjustment coefficients on each transport vehicle.

Payment of tax shall be carried out to the budget at the place of registration of the objects of taxation not later than 1 July of the reporting period (calendar year). Taxpayers, legal entities, shall make final payment of the tax on transport vehicles within a period of no later than 10 days from the moment the period to submit the declaration on tax on transport vehicles for a reporting

period occurs. At the same time the declaration shall be submitted by no later than 31 March of a year following the reporting one.

 

Tax on property

 

а)Tax on property of legal entities and individual entrepreneurs

 

Who are the taxpayers?

 

Legal  entities  having  the  objects  of  taxation  in  ownership,  economic  or  operational management  within  the  territory  of  the  Republic  of  Kazakhstan,  as  well  as  individual entrepreneurs, having the object of taxation in ownership within the territory of the Republic of Kazakhstan shall be deemed the payers of tax on property.  Legal entities, non-residents of the Republic of Kazakhstan, shall be deemed the payers of tax  on the objects of taxation located in the territory of the Republic of Kazakhstan.

Certain categories of entities as stipulated for by Article 351 of the Tax Code shall not be deemed the payers of tax on property. They are, in particular, the payers of single land tax within the quotas established, religious associations, etc.

 

What is an object of taxation by tax on property, and what is a tax base?

 

Capital assets and intangible assets shall be deemed the object of taxation for legal entities and individual  entrepreneurs.  At  the  same  time,  Article  353  of  the  Tax  Code  stipulates  the property,  which  is  not  the  object  of  taxation,  such  as  land,  transport  vehicles  and  any  other property.

The  average  depreciated  cost  of  the  objects  of  taxation  determined  on  the  basis  of  the accounting  data  shall  be  deemed  the tax  base  on  the  objects  of  taxation  for  legal  entities  and individual entrepreneurs.

 

What is a procedure to assess and pay tax on property?

 

Taxpayers (except for legal entities that carry out payments to the budget using the special tax  regime  for  legal  entities,  producers  of  agricultural  goods)  shall  individually  assess  tax applying the corresponding tax rate to the tax base.

According to the general rule, legal entities and individual entrepreneurs shall assess tax on property at a rate of 1% applied to the average annual cost of the objects of taxation. Certain categories  of  legal  entities  as  listed  in  Article  355  of  the  tax  Code  (in  particular,  nonprofit organizations and organizations that perform an activity in a social sector) shall calculate tax on property at the rate of 0.1%.

Payers of the tax shall be obliged to carry out the current payments of tax on property within a tax  period  (calendar  year).  The  amounts  of  current  payment  of  tax  s hall  be  paid  by  the taxpayers in equal parts not later than 20 February, 20 May, 20 August and 20 November of the reporting period.

Final calculation and payment of tax on property shall be made within a period but not later than  a  period  to  submit  a  declaration  for  a  reporting  period  occurs.  At  the  same  time  the declaration on tax on property shall be submitted by 31 March of a year following the reporting one.

 

b)Tax on property of individuals

 

Who is a payer of tax on property of individuals?

Individuals having the object of taxation in ownership shall be deemed the payers of tax on property of individuals. At the same time, Article 361 of the Tax Code determines the certain categories of individuals, who are not the payers of the tax on property  of individuals (including military  servicemen,  pensioners  residing  separately  within  the  value  of  the  objects  of  taxation equal to one thousand monthly calculated indexes, etc.).

 

What is an object of taxation and tax base?

 

Taxable object of tax on property of individuals, according to Article 363 of the Tax Code shall  be  deemed  the  living  premises,  summer  residential  construction,  garages  and  any  other constructions, buildings, premises located in the territory of the Republic of Kazakhstan, as well as  the objects of constructions in process located in the territory of the Republic of Kazakhstan from  the  moment  of  residence  (operation)  owned  by  the  individuals  and  not  used  in entrepreneurship activity.

Value of the objects of taxation determined on 1 January of each year by the authorized body appointed by the Government of the Republic of Kazakhstan shall be deemed the tax base.

 

What is a procedure to calculate and pay the tax?

 

Calculation of tax on the objects of taxation of individuals shall be  carried out by the Tax Authorities at the place of location of the object of taxation regardless the place of residence of taxpayer by applying the corresponding tax rate to the tax base within a period not later than 1 August of the reporting period.

According to Article 365 of the Tax Code the rates of the tax on property of individuals shall vary from 0.1% up to 1% from the cost of the object of taxation. Tax shall be paid to the budget at the place of location of the objects of taxation not later than  1 October of the reporting tax period (calendar year).

 

Special tax regimes

 

What are the categories of entrepreneurs the law stipulates the simplified tax regimes for?

 

According  to  Article  368  of  the Tax  Code  of  the  Republic  of  Kazakhstan,  the  special  tax regime with regard to the subjects of small business, farming, legal entities  –  the producers of agricultural goods, certain types of entrepreneurship activity have been stipulated.

 

What is the special tax regime stipulated for the subjects of small business?

 

According  to  Article  370  of  the  Tax  Code,  the  special  tax  regime  shall  determine  a simplified process to calculate and pay social tax and corporate or individual income tax, except for individual income tax withheld at the source of income for the subjects of small business.

Income  for  a  tax  period  that  consists  of  all  types  of  taxes  received  (receivable)  in  the Territory of the Republic of Kazakhstan and outside, except for the previously taxed income in case of availability of the documents confirming withholding of tax at the source of income and (or) single coupon, shall be deemed the object of taxation.

Subjects  of  small  business  shall  be  granted  a  right  to  individually  select  one  of  four procedures to calculate and pay the taxes: common procedure, special tax regime on the basis of single coupon, special tax regime on the basis of patent (license), special tax regime on the basis of simplified tax return.

 

What is the special tax regime on the basis of single coupon?

 

According  to  Article  372  of  the  Tax  Code,  the  special  tax  regime  on  the  basis  of  single coupon shall be applied by individuals the activity of which is carried out periodically (they are engaged in activity not more that 90 days per year). The Authorized State Body shall determine the list of such types of activity.

Cost of single coupons shall be determined by the decision of the local representative bodies on  the  basis  of  the  average  daily  data  of  timing  control  and  researches  conducted  by  the  Tax Authority, taking into consideration the location, type, terms to perform the activity, quality and area of the object to gain income, as well as the other factors effecting the business efficiency.

 

What is the special tax regime on the basis of patent? 

 

According  to  Article 374 of the Tax Code, the special tax regime on the basis of a patent shall be applied by the individual entrepreneurs, which do not use the labor of employees, those performing an activity in the form of private business and having an income per year that does not exceed 1 billion tenge.

Calculation of patent cost shall be carried out individually by the entrepreneurs by applying the rate of 3% to the income reported. Cost of the patent shall be paid to the budget in equal parts in the form of individual income and social tax.

 

What is a special regime on the basis of simplified tax return?

 

Article 376 of the Tax Code determine the requirements to the subjects of small business to carry out activity using special tax regime on the basis of simplified tax return. Calculation of tax on the basis of simplified tax return shall be done individually by the taxpayer by applying the corresponding tax rate to the object of taxation for a reporting tax period (quarter). Thus, income of individual entrepreneur shall be taxed at the rates from 4% up to 11% from the amount of income, and the income of legal entity shall be taxed at the rates from 5% up to 13%.

A simplified tax return shall be submitted to the Tax Authority on a quarterly basis not later than the 10th day of a month following the reporting tax period. Payment of the taxes assessed in equal parts in the form of individual (corporate) income tax and social tax shall be made within a period not later the 15th day of a month following the reporting one.

 

What is a special tax regime for farming?

 

According to  Article 378 of the Tax Code, the special tax regime for farming stipulates a special procedure of payments to the budget on the basis of payment of single land tax, and it shall apply to the activity of the farming engaged in production of agricultural goods, processing of agricultural goods produced by them and the disposal of such goods, except for the activity on production,  processing  and  disposal  of excisable  goods.  Payers  of  single   land  tax  shall  not  be deemed the payers of individual income tax from income gained from the farming activity, VAT, land tax, tax on transport vehicles and tax on property (within the quotas established).

Assessed  value  of  land  plot  shall  be  deemed  the  base  to  calculate  the  single  land  tax.

Calculation of single land tax shall be done by applying the rate of 0.1% to the assessed value of the land plot.

A single land tax shall be paid by making current payment within a period not later than 20

October of the current tax year (calendar year) and by making the final payment in a period not later than 20 March of a tax period following the reporting one. Tax return on single land tax for a previous tax period shall be submitted by the payer of single land tax   annually within a period not later than 15 March of the current tax period.

 

What is a special tax regime of legal entities, producers of agricultural goods?

 

Article  385  of  the  Tax  Code  stipulates  the  requirements  to  perform  the  activity  using  a special tax regime for the legal entities, the producers of agricultural goods, which stipulates a special procedure to make payments to the budget on the basis of a patent.

A corporate income tax, social tax, land tax, tax on property, tax on transport vehicles and VAT shall be included into the calculation of the cost of the patent. When calculating the patent cost an amount of taxes payable to the budget shall be reduced by 80%.

Payment to the budget of the tax amounts included in the calculation of the patent cost shall be  done  not  later  than  20  May  and  20  October  accordingly  in  amount  of  1/6  and  1/2  of  the amount of taxes indicated in calculation of the patent cost. And not later than 20 March of the following  reporting  period  (calendar  year)  in  amount  of  the  remained  part  of  the  patent  cost, taking into account the submitted recalculations of taxes, included in calculation of the patent cost.

 

What is a special tax regime for certain types of entrepreneurial activity? 

 

Article  392  of  the  Tax  Code  establishes  a  list  of  types  of  activity  where  the  special  tax regime for certain types of activity (gambling, billiard, etc.) may be used. The given special tax regime establishes a simplified procedure for the taxpayers to calculate and pay the corporate or individual income tax and VAT in the form of fixed total tax, as well as a simplified procedure to submit tax return on the given taxes and excise in the form of single simplified declaration.

Fixed  total  tax  payable  for  one  calendar  year  shall  be  determined  by  applying  the corresponding annual tax rate to each object of taxation. The objects of taxation are determined

by  Article  393  of  the  Tax  Code  (game  table,  cash  desk  of  totalizator,  etc.).  The  local representative  bodies  shall  determine  the  rates  of  fixe d  total  tax  from  the  unit  of  object  of taxation on the basis of the data produced by Tax Authorities.

Amounts of excise and fixed total tax shall be payable monthly, but not later than 20 day of a month following the reporting one. A single simplified tax  return on fixed total tax and excise shall be filed not later than 15 day of a month following the reporting one.