Currently in force in the Republic of Kazakhstan taxes are divided into direct and indirect.
Indirect taxes include VAT and excise duties. Other taxes are considered to be direct.
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, including veterinary;
- 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;
1 charge for the provision of long-distance and (or) international telephone services.
2 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;
Taxes vary from state fees on the following grounds:
1. State fees are intended to offset the cost of the state apparatus, ie, You must be skorrespondirovany to costs incurred in the implementation of the relevant state services in the form of legally significant actions. Taxes are intended to finance the activities of the state as a whole;
2. An indication of the tax is free of charge and non-equivalent, the collection is relatively equivalent to the delivery. Payment of fees, the subject receives a certain right, status or authorization from the state.
3 collection is a single payment, and for the tax characteristic of stability and lasting relationship.
The entry 4 persons in relation with the state over the tax is for the person's coercive. Entry in the relations connected with the payment of a levy, is voluntary, as is a voluntary self-treatment to the state (for example, a license veterinary entrepreneur a certificate of registration of an individual entrepreneur).
Taxes on board characterized in that the tax is free of charge and non-equivalent payments and fees - for compensation and equivalent. Besides tax mediates financially, and the fee - civil law, where the state acts as the subject of civil rights. After paying a fee, the subject receives the equivalent in the form of use of one or another object.
Taxes from the state duty is characterized by the fact that fees are relatively equivalent to a character that makes them similar to the fee.
Taxes and fees are calculated and paid in tenge, except for cases stipulated by legislative acts of the Republic of Kazakhstan, when tax payments made in foreign currency.
One of the main types of taxes is the income tax, which is levied on income, calculated in national currency as the difference between the revised methodology established by the gross annual income and deductions provided by the Tax Code of the Republic of Kazakhstan.
The object of taxation are all legal entities and non-residents, as well as individuals.
For legal entities provided the corporate income tax, and for individuals - the individual income tax.
Resident is the person who created and constantly operates in the Republic of Kazakhstan.
A non-resident is a person who does not reside permanently or is not in the territory of the Republic of Kazakhstan for some time in the tax year.
The total annual income of a resident shall consist of income received in the Republic of Kazakhstan and abroad in the form of money and other means.
The total annual income of the non-resident taxpayer consists of income derived from Kazakh sources.
Taxable income is the amount on which tax is charged.