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Value Added Tax (VAT)

 

Value added tax is contributions to the budget of the increase in value added in the production and circulation of goods for veterinary use, works and services, as well as payments for imports of goods into the territory of the Republic of Kazakhstan and is regulated by section 8 of the Tax Code of the Republic of Kazakhstan.

Statement on the registration account of the value added tax is made in accordance with Articles 568, 569 of the Tax Code of the Republic of Kazakhstan.

Value added tax payable to the budget on taxable turnover is defined as the difference between the amount of VAT charged for goods (work, services) and the amount of VAT payable to the budget for previously purchased goods, works, services (they are in the standings).

In order to include the amount of VAT payable in the standings, the necessary supporting documents, invoices for goods, works and services.

VAT payers are legal entities and individuals, as well as non-residents carrying out activities through a permanent establishment are engaged in economic activities.

Payers of the value-added tax on imports of goods are persons importing those products in accordance with the customs legislation of the Republic of Kazakhstan.

The objects of taxation on value added tax, in accordance with Art. 229 of the Tax Code, are taxable turnover and taxable import.

Taxable turnover is the turnover in sales of goods for veterinary use (works, services) in the Republic of Kazakhstan, performed by the payer of value added tax, except for the turnover exempted from VAT.

Taxable imports shall be goods imported onto the territory of the Republic of Kazakhstan (except exempt from value added tax), to be declared in accordance with the customs legislation of the Republic of Kazakhstan.

In accordance with Art. 268 of the Tax Code, the rate of VAT on taxable turnover and taxable import is 12 percent.

On the basis of Art. 271 of the Tax Code of the Republic of Kazakhstan on the taxpayer must pay the value added tax that may be a contribution to the budget at the location for each tax period no later than the 25th day of the second month following the reporting tax period. This value-added tax on imported goods shall be paid on the day determined by the customs legislation of the Republic of Kazakhstan for the payment of customs duties.

In accordance with Art. 270 of the Tax Code of the Republic of Kazakhstan Declaration on the value added tax for each tax period shall be submitted not later than the 15th of the month following the reporting tax period. Simultaneously with the declaration submitted registers invoices for acquired and implemented during the tax period of goods, works and services, which are considered as an annex to the declaration.

The tax period for value added tax is a calendar quarter (Art. 269 of the Tax Code of the Republic of Kazakhstan).

In accordance with Art. 254 of the Tax Code of the Republic of Kazakhstan shall be exempt from value added tax turnover on the production and sale of all forms of medicines, veterinary equipment and the provision of veterinary services.



On the basis of Art. 255 of the Tax Code of the Republic of Kazakhstan shall be exempt from VAT imports of all forms of medicines, veterinary products, including orthopedic veterinary technology, as well as materials, equipment and components for the production of all forms of medicines.

The turnover on the sale of goods for export is taxed at zero rate.

 

Excise

 

Excise duties are governed by section 9 of the Tax Code of the Republic of Kazakhstan.

Excise taxes are individuals and legal entities that produce excise goods or excise activities carried out in the territory of the Republic of Kazakhstan, excise goods imported into the customs territory of the Republic of Kazakhstan, or carry out other operations provided by Art. 278 of the Tax Code.

The list of excise goods is regulated by 279 of the Tax Code.

In accordance with Art. 281 of the Tax Code, subject to excise tax are the operations performed by the payer of excise duty on manufactured and (or) produced and (or) spilled their excise goods, particularly wholesale and retail sale of gasoline (except for aviation fuel) and diesel fuel, sale of confiscated or ownerless, gratuitously transferred to state ownership of excise goods, the implementation of activities in the gambling business, organization and holding of lotteries.

Damage, loss of excise stamps, accounting and control marks are treated as sales of excisable goods.

Article 283 of the Tax Code establishes the procedure for determining the tax base for the payment of excise duties. So, on excisable goods in respect of which fixed excise tax rates, the tax base is defined as the amount produced realized excisable goods in kind.

For excisable goods for which the ad valorem excise tax rates, the tax base is defined as the amount produced realized excisable goods, determined by prices, not including excise and value added tax, for which the manufacturer delivers the goods.

The tax base of imported excisable goods in respect of which fixed rates of excise taxes, according to Art. 276 of the Tax Code, is defined as the volume of imported excisable goods in kind.

When you import of excise goods for which ad valorem excise tax rates, the tax base is defined as the customs value of the imported excisable goods, determined in accordance with the customs legislation of the Republic of Kazakhstan.

Calculation of the amount of excise duty, in accordance with Art. 289 of the Tax Code, is carried out by applying the rate of excise duty to the tax base.

Excise rates are approved by the Government of the Republic of Kazakhstan and the set percentage (ad valorem) to the cost of goods and (or) in the absolute amount per unit of measurement (solid) in bulk. For instance, excise duty on ethyl alcohol not-denatured with alcohol concentration of 80 percent by volume or more is 600 tenge per 1 liter.

Excise taxes on imported goods, in accordance with Art. 277 of the Tax Code, shall be paid on the day determined by the customs legislation of the Republic of Kazakhstan for the payment of customs duties.

Excise tax on imported excisable goods subject to marking, shall be paid until the accounting and control stamps.

 

Social tax

 

In accordance with Art. 355 of the Tax Code of Kazakhstan payers of the social tax are legal entities-residents of the Republic of Kazakhstan, as well as non-residents operating in the Republic of Kazakhstan through a permanent establishment, branches and representative offices, individual entrepreneurs, except for carrying out settlements with the budget on the basis of a single ticket, private notaries and lawyers .

The object of taxation for legal entities, according to Art. 357 of the Tax Code, the employer's costs are paid in the form of income employees, except for certain specified payments to the said Article.

For individual entrepreneurs, social tax object of taxation is the number of employees, including the payers themselves.

In accordance with Art. 318 of the Tax Code, the calculation of social tax is made through the use of interest rates, reduced by the amount of social payments to the State Social Insurance Fund, the object of taxation social tax.

Calculation of social security tax on a monthly basis to an accrual basis in the manner prescribed by the Authority.

Social tax is calculated at the rate of 11 percent.

Individual entrepreneurs, except for special tax regimes, shall pay social tax at a rate of 2 times the monthly calculation index established for the financial year by the law on the national budget, for themselves and once the amount of the monthly calculation index for each employee.

Specialized organizations that employ disabled people with disorders of the musculoskeletal system, for the loss of hearing, speech, vision, shall pay social tax for the Disabled at the rate of 4.5%.

Declaration on social tax payers submitted on a quarterly basis not later than the 15th of the month following the reporting quarter.

The tax is paid by payers (except for legal entities and individual entrepreneurs applying special tax regimes) no later than the 15th of the month following the reporting month.

On the basis of Art. 362 of the Tax Code, the amount of social tax to be paid on the structural units, calculated based on the calculated social tax on income of employees of the structural unit.

Declaration of personal income tax and social tax must be submitted to the tax authorities at the location on a quarterly basis not later than the 15th day of the second month following the reporting quarter.

 

Land Tax

 

Land tax is governed by section 14 of the Tax Code of the Republic of Kazakhstan

Payers of the land tax shall be individuals and legal entities with objects of taxation on the property right, the right of permanent land use and on the right of primary gratuitous temporary use of land.

Some categories of taxpayers specified item. 373 of the Tax Code, do not pay land tax. These include single land tax payers, religious organizations and others.

The object of taxation, in accordance with Art. 375 of the Tax Code, is the land, except for land public settlements, land plots occupied by the network of state public roads, and land occupied by objects in the preservation of the decision of the Government of the Republic of Kazakhstan, the land acquired for the content rental homes

The tax base for determining land tax is an area of ​​land.

In accordance with Art. 323 of the Tax Code for tax purposes, depending on the purpose of all the lands are categorized. This land tax levied shall be only agricultural land, land settlements and land industry. Other categories of land (forest, water funds, lands of specially protected natural territories, stock) are taxed only in the case of their transfer to the permanent or primary gratuitous temporary use.

On the basis of the distribution of Chapter 54 of the Tax Code sets out the basic rate of land tax. For example, the basic rate of land tax on agricultural land are set per hectare, and are differentiated by the quality of the soil.

In the land of the steppe and dry steppe zones installed base tax rates of land tax in proportion to the scores bonitet per 1 hectare, and are differentiated by the quality of soil from 0.48 to 202.65 tenge tenge.

In the semi-arid land, desert and foothill-desert zones installed base tax rates of land tax in proportion to the site class score of 048 to 50.18 m.

According to Art. 387 of the Tax Code, local representative bodies on the basis of projects (schemes) of land zoning, conducted in accordance with the land legislation of the Republic of Kazakhstan have the right to increase or decrease the rate of land tax for no more than fifty percent of the basic land tax rates laid down in Articles 378, 379, 381, 383 of the Tax Code.

Taxes shall be calculated by applying the appropriate tax rate to the tax base separately for each parcel of land.

Taxpayers applying special tax regime for legal entities-producers of agricultural products and agricultural consumer cooperatives, calculate the tax based on characteristics laid down in Article 451 of the Tax Code.

Land tax is calculated starting from the month following the month of the taxpayer land

Legal entities independently calculate the amount of land tax by applying the appropriate tax rate to the tax base required to pay for the tax period current payments for land tax.

Amounts of current payments to be paid in equal installments within a period not later than February 20, May 20, August 20, November 20 this year. The final settlement and payment of land tax shall be no later than ten days after the deadline for submission of the declaration of the calendar year.

Calculation of land tax payable by individuals except individual entrepreneurs, for land used in its activities by tax authorities on the basis of the relevant tax rates and the tax base by 1 August.

Declaration of the land tax seems (with the exception of legal entities carrying out settlements with the budget under the special tax regime for producers of agricultural products) to the tax authority at the location of the objects of taxation not later than 31 March of the year following the reporting period.

The calculation of current payments for land tax submitted no later than 15 February of the current tax period.

 

Tax on vehicles

 

Vehicle tax is governed by section 13 of the Tax Code of the Republic of Kazakhstan.

Payers of the tax on vehicles are natural persons and legal persons and their structural units having objects of taxation on the ownership, economic management or operational management.

Certain categories of taxpayers, set n. 3 of Art. 365 of the Tax Code does not pay tax on vehicles. These include, in particular, the single land tax payers within the standards requirements for vehicles, government agencies, and some other categories.

In accordance with Art. 366 of the Tax Code of the objects of taxation are the vehicles, except for trailers subject to state registration and (or) registered in the Republic of Kazakhstan

They are not subject to taxation quarry dump trucks with carrying capacity of 40 tons and above, as well as specialized medical vehicles.

Taxes shall be calculated at the rates established in the monthly calculation index (MCI). The rates are set Art. 367 of the Tax Code, depending on engine size and make up, in particular for passenger cars from 4 to 117 MCI, and for freight and special vehicles and buses - from 3 to 20 MCI.

Taxpayers (except for legal entities carrying out settlements with the budget under the special tax regime for agricultural producers) calculate the amount of tax on their own, based on the objects of taxation, the tax rate and the adjustment coefficients for each vehicle.

The tax is paid to the budget at the place of registration of the objects of taxation not later than July 5 the tax period.

Taxpayers - legal entities produce a final settlement for the tax on vehicles in no later than ten days after the deadline for submission of tax declaration vehicles for the tax period. This tax reports shall be submitted not later than 31 March of the year following the reporting period.

 

Property Tax

 

Property tax is regulated by section 15 of the Tax Code of the Republic of Kazakhstan.

Property tax of legal entities and individual entrepreneurs is governed by Chapter 57 of the Code.

In accordance with Article p.1-3. 394 payers of property tax are legal entities that are the object of taxation on the ownership, economic management or operational management of the Republic of Kazakhstan, as well as individual entrepreneurs, with the object of taxation on the ownership of the territory of the Republic of Kazakhstan.

Nonresident legal entities of the Republic of Kazakhstan shall be payers of tax on objects of taxation located in the territory of the Republic of Kazakhstan.

Payers of the single land tax within the established standards requirements, as well as government agencies, religious organizations and others. In accordance with para. 4, Art. 394 of the Tax Code, do not pay property tax.

The object of taxation for legal entities and individual entrepreneurs are buildings, residential buildings, facilities and other structures permanently connected with land, located on the territory of the Republic of Kazakhstan, which are fixed assets or real estate investments.

Taxes shall be calculated by the taxpayer independently by applying the appropriate tax rate to the tax base.

The tax base of objects of taxation of legal entities and individual entrepreneurs is the average carrying amount of the tax determined based on accounting data.

The tax base of objects of taxation of individual entrepreneurs applying special tax regime on the basis of patent, is the cost of acquisition of objects of taxation.

In accordance with Art. 398 of the Tax Code of the Republic of Kazakhstan legal entities shall calculate property tax at the rate of 1.5 per cent of the average annual value of objects of taxation.

Individual entrepreneurs and legal entities applying a special tax regime on the basis of a simplified declaration shall calculate property tax at the rate of 0.5 per cent of the average annual value of objects of taxation.

Organizations operating in the social sphere, as well as non-profit organization shall calculate property tax at the rate of 0.1 per cent of the average annual value of objects of taxation.

The amount of current tax payments made by the taxpayer in equal installments not later than February 20, May 20, August 20 and November 20 of the tax period.

The final settlement and payment of the property tax is made no later than ten days after the deadline for submission of the declaration for the tax period.

Declaration of property tax submitted no later than 31 March of the year following the reporting period.

Tax on personal property is governed by Chapter 58 of the Tax Code of the Republic of Kazakhstan

In accordance with Clause 1, Article. 403 of the Tax Code of the property tax payers of individuals are individuals, with the object of taxation on the property right. Thus on the basis of para. 2, Art. 403 of the Tax Code establishes certain categories of non-payers of property tax. They are participants of the Great Patriotic War, the heroes of the Soviet Union, Heroes of Socialist labor conscripts - to the value of objects of taxation, equal to 1500 times the monthly calculation index.

The object of taxation on personal property are situated on the territory of the Republic of Kazakhstan accommodations, country buildings, garages and other buildings, structures, premises belonging to them by right of ownership, and construction in progress since the accommodation and service.

The tax base is the value of objects of taxation, installed on January 1 of each year, the competent authority, by the Government of the Republic of Kazakhstan.

Calculation of tax on objects of taxation of individuals is made by the tax authorities at the location of the object of taxation irrespective of the place of residence of the taxpayer by applying the appropriate tax rate to the tax base in a period not later than August 1 of the tax period.

The tax rates on personal property up in accordance with Art. 408 of the Tax Code, from 0.05 to 1 percent of the value of the object of taxation.

The tax is paid to the budget at the location of the objects of taxation not later than October 1 of the reporting tax period (calendar year).

 


Date: 2016-01-03; view: 223


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