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Taxpayer registration with the tax authorities

 

Authorized body keeps records of taxpayers by forming a state database of taxpayers, ie, the information system for the implementation of taxpayers.

Physical person, as well as a legal entity and its departments as a taxpayer includes:

- Making information about these persons in the state database of taxpayers;

- Change or addition to the registration data in the state database of taxpayers;

- Exclusion of information on the taxpayer of the state database of taxpayers.

Registration accounting is carried out by entering the data on the taxpayer

At statement on the registration account of the information on taxpayers - natural persons include their personal data:

1. surname, name and patronymic;

2. The date and place of birth;

3. The address of the place of residence;

4. The series and number of birth certificates for minors, identity card issued by the Ministry of Justice of the Republic of Kazakhstan, the passport for non-residents of the Republic of Kazakhstan.

The tax authority within two working days of the submission of application by taxpayer, carries out statement on the registration account and issues a confirmation of registration.

Taxpayers - legal entities or individuals engaged in self-employed, in the event of changes in the registration data specified in the application for registration records are required to notify the tax authority within ten working days from the date of change of such data. These taxpayers are also required to notify the tax authorities, in which they are is registered, the change of location or place of business, then get on the register at the new location, or place of business to the preservation of the former taxpayer registration number.

Procedures for state registration of taxpayers and for the registration records can be performed simultaneously with the registration of the newly created entity, a new structural unit of the legal entity or natural person, first began their individual entrepreneurial activity on the territory of the Republic of Kazakhstan.

Registration The registration of payers of value added tax shall be in accordance with Art. 568 of the Tax Code of the Republic of Kazakhstan. At the same time, taxpayers - individual entrepreneurs and legal entities shall submit to tax authorities a statement after a review of which the taxpayer issued a certificate of registration with the tax on value added.

 

Conclusion

 

In the course of doing business entrepreneur veterinary obliged to pay taxes.

Tax is a compulsory withdrawal in cash or in kind by the state in their favor of the property of organizations and individuals, carried out on the basis of a legal act, the adoption of appropriate public authority in proper form, produced in specific sizes and in a timely manner, non-binding, irrevocable and grant nature.

Taxation is the State of the establishment and collection of taxes.

The veterinary entrepreneurship taxation in accordance with the Code of the Republic of Kazakhstan "On taxes and other obligatory payments to the budget» ¹ 100-IV ZRK, signed by the President of the Republic of Kazakhstan December 10, 2008 entered into force on 1 January 2009.



Calculation, withholding and transfer of taxes withheld at the source of payment rests with the tax agent, the rights and obligations which are regulated by Art. 15 of the Tax Code of the Republic of Kazakhstan.

Rights taxpayer regulated article. 13 of the Tax Code of the Republic of Kazakhstan, and the rights and responsibilities of tax authorities specified item. 18 and 19 of the Code.

In accordance with Art. 55 of the Tax Code of the Republic of Kazakhstan there are 14 kinds of taxes and 17 other obligatory payments to the budget. Of those in the veterinary entrepreneurship, the following types:

1 corporate income tax;

2 individual income tax;

3 Value Added Tax;

4 excise tax;

5 social tax;

6 land tax;

7 tax on vehicles;

8 property tax.

Tax Code of the Republic of Kazakhstan also provides for charges of which the veterinary entrepreneurship can be applied:

- Fee for the state registration of legal entities engaged in entrepreneurial veterinary activities;

- Fee for state registration of individual entrepreneurs veterinary;

- Fee for state registration of rights to immovable property and veterinary business transactions;

- Fee for the state registration of the pledge of movable property;

- Fee for the state registration of motor vehicles and trailers;

- Fee for the state registration of drugs and biological products for veterinary use;

- Collecting from auctions;

- The license fee for the right to engage in certain veterinary activities under Art. 29 of the Law "On licensing" of the Republic of Kazakhstan;

Tax Code of the Republic of Kazakhstan established the following mandatory fees to the state budget:

1 fee for use of land plots under the veterinary authorities;

2 fee for the provision of long-distance and (or) international telephone services.

3. The fee for placement of outdoor (visual) advertising.

The tax legislation provides for state duty.

In the implementation of a business entity engaged in the veterinary business activities of foreign economic activity, the following customs duties:

1 customs duties;

2 customs duties;

3 fee for a preliminary ruling;

4 charges.

All kinds of taxes, charges, fees and customs duties are levied in accordance with the Tax Code of the Republic of Kazakhstan.

For small business veterinarian provides special tax regimes, which are regulated by section 18 of the Tax Code of the Republic of Kazakhstan.

In accordance with Art. 427 establishes a special tax regime for small businesses a simplified procedure for the calculation and payment of social tax, corporate or individual income tax, with the exception of taxes withheld at the source of payment.

Special tax regimes are divided into the following types:

1 special tax regime for small businesses;

2 special tax regime for peasant or farm;

3 special tax regime for legal entities - agricultural producers and rural consumer cooperatives.

The special tax regime for small businesses include:

- Special tax regime on the basis of a single pass;

- Special tax regime on the basis of a patent;

- Special tax regime on the basis of simplified declaration;

The tax legislation also provides for the registration fees, which are one-time compulsory payments levied by the authorized state bodies in the commission of their registration activities and are governed by Chapter 64 of the Tax Code of the Republic of Kazakhstan.

Payers of the fee are the natural and legal persons in whose interests the registration authorities make registration actions in accordance with the legislation of the Republic of Kazakhstan.

Tax Code of the Republic of Kazakhstan provides for the state duty is the mandatory payment charged for legally significant acts or the issuance of documents by authorized state bodies or officials which is governed by Chapter 79 of the Tax Code of the Republic of Kazakhstan.

Authorized body keeps records of taxpayers by forming a state database of taxpayers, the information system for the implementation of taxpayers.

 

Control questions

 

1. Give the concept of taxes and taxation.

2. Define the rights and responsibilities of taxpayers - veterinary business

3. The rights and obligations of the tax authorities.

4. Types of tax in the Republic of Kazakhstan.

5. Corporate income tax. Legal regulation, the procedure of calculation, terms of payment, the order of submission of the declaration.

6. Individual income tax. Legal regulation, procedure for calculation, payment deadlines.

7. Value added tax. Legal regulation of the objects of taxation, the procedure of calculation.

8. Excise. Legal basis, rates pryadok calculus.

9. Social tax. Legal regulation of the objects of taxation, the procedure for submission of the declaration.

10. Land tax. Legal regulation of the objects of taxation, the procedure of calculation, declaration.

11. Tax on vehicles. Legal regulation, taxpayers, the procedure of calculation, declaration.

12. Tax on property. Legal regulation of the objects of taxation, the procedure for submission of the declaration.

13. Special tax regimes. Legal regulation, types, order of application and declaration.

14. Registration fees. Legal regulation, taxpayers, the procedure of calculation, declaration.

15. State duty. Legal regulation, taxpayers, the procedure of calculation

16. The order of registration of the taxpayer with the tax authorities.

 

CHAPTER 11


Date: 2016-01-03; view: 876


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