Home Random Page


CATEGORIES:

BiologyChemistryConstructionCultureEcologyEconomyElectronicsFinanceGeographyHistoryInformaticsLawMathematicsMechanicsMedicineOtherPedagogyPhilosophyPhysicsPolicyPsychologySociologySportTourism






A special tax regime on the basis of a patent.

Patent - a document confirming the fact of calculating the budget of individual income tax, except for the individual income tax withholding and social security tax.

This tax regime applied veterinary individual entrepreneurs that meet the following conditions:

- Do not use hired labor;

- Carrying out activities in the form of personal enterprise;

- Whose income for the tax period does not exceed 200 times the minimum wage established for the financial year by the law on the national budget.

Tax period in this case is one calendar year.

For the application of a special tax regime on the basis of an individual patent veterinary entrepreneur before its application is the tax authority at the location of the tax statement. The date of application of a special tax regime for this category of entrepreneurs will be the date of state registration as an individual entrepreneur.

A patent is granted for a period not less than one month and not more than twelve months.

Without presentation of a certificate of state registration of individual entrepreneur veterinary patent is invalid.

Calculation of the value of the patent is produced by applying the rate of 2 per cent to the object of taxation.

The cost of a patent shall be paid to the budget in the form of:

- Personal income tax - in the amount of 1/2 of the value of the patent;

- Social tax - at a rate of 1/2 of the value of the patent minus social security contributions calculated in accordance with the Law of the Republic of Kazakhstan "On compulsory social insurance."

If you exceed the amount of social contributions over the amount of social security tax, social tax amount becomes zero.

If the actual revenue over the term of the patent exceeds the amount of income referred to in the calculation of an individual entrepreneur shall, within five working days to submit a supplementary payment in the amount of the excess and make the payment of taxes on that amount.

The special tax regime on the basis of a simplified declaration is regulated by Articles 433-438 of the Tax Code of the Republic of Kazakhstan.

This tax regime can be applied by small businesses if they meet the following conditions:

1. for individual entrepreneurs limit average number of employees for the tax period of twenty-five people, including the private entrepreneur. The maximum income for the tax period shall be 10 000,0 thousand tenge;

2. The limit for legal entities, the average number of employees for the tax period shall be fifty men, and the income limit for the tax period - 25 000.0 thousand tenge.

The tax period for this type of tax is the calendar quarter.

For the application of a special tax regime on the basis of a simplified declaration of the taxpayer before the beginning of the tax period is the tax statement.

The newly formed legal entities submit a tax declaration on the application of a special tax regime on the basis of a simplified declaration to the tax authority no later than twenty working days after the state registration of legal entities in the judiciary.



The date of application of a special tax regime for these taxpayers will be the date of state registration of the legal entity or individual entrepreneur.

The calculation of taxes on the basis of a simplified declaration is made by the taxpayer independently by applying to the object of taxation for the reporting tax period rate of 3 percent. The amount of tax calculated for the tax period shall be adjusted downward by the amount of 1.5 per cent of the tax amount for each employee based on the average number of employees, if the average monthly salary at the end of the reporting period was at least individual entrepreneurs 2-fold, legal entities - not less than 2.5 times the minimum wage established for the financial year by the law on the national budget.

The simplified declaration shall be submitted to the tax authority at the location of the taxpayer not later than the 15th day of the second month following the reporting tax period.

The payment to the budget calculated on the simplified tax declaration not later than the 25th day of the second month following the reporting tax period, in the form of individual (corporate) income tax and social tax. At the same time, individual (corporate) income tax is payable at a rate of 1/2 of the calculated amount of tax under the simplified declaration, social tax - at a rate of 1/2 of the calculated amount of tax under the simplified declaration for the net amount of social payments to the State Social Insurance Fund, calculated in accordance with the legislative documents of the Republic of Kazakhstan on compulsory social insurance.

Payment of the amount of individual income tax withholding, social security contributions, mandatory pension contributions are made not later than the 25th day of the second month following the reporting tax period.

The special tax regime for legal entities - agricultural producers and rural consumer cooperatives are governed by Chapter 448 of the Tax Code of the Republic of Kazakhstan.

Named tax regime provides for a special procedure for the calculation of corporate income tax, social tax, land tax and the value added tax, property tax, vehicle tax, fee for use of land plots. This tax regime applicable to the activities of legal entities - agricultural producers with a complete cycle, from land use, cultivation, processing and sale of crop production, animal rearing and processing of livestock products, poultry farming, beekeeping own production.

Note that this option also applies to the activities of the rural consumer cooperatives for processing and marketing of agricultural products produced or peasant farmers.

The special tax regime does not apply to the activities of the taxpayer for the production, processing and sale of excisable products.

For the application of the special tax regime taxpayer no later than 20 February of the current calendar year must submit to the tax authority at the location of the tax statement.

At the same time the tax statement was legal entities - agricultural producers are notarized copies of identification documents for land plots.

The newly formed taxpayers to apply the special tax regime are tax statement within thirty calendar days from the date of state registration in judicial authorities.

The amounts of corporate income tax, value added tax, social and land taxes, property taxes, and vehicle fees for land use, calculated in the normal manner, subject to reduction by 70 percent.

 

Registration fees

 

Registration fees - a 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.

Entrepreneurship in veterinary fees charged for registration following steps:

1. The state registration (registration with):

- Of legal entities and registration of branches and representative offices, as well as their re-registration;

- Individual entrepreneurs veterinary;

- Rights to immovable property and transactions with it;

- Pledge of movable property;

- Means of transport, as well as their re-registration;

- Medicines, as well as their re-registration;

- The rights to works and objects of related rights, licensing agreements for the use of works and objects of related rights, as well as their re-registration;

- A periodical and news agencies;

2. The issue of a duplicate document certifying the performance of registration actions.

The license fee for the right to engage in certain activities regulated by Chapter 67 of the Tax Code.

The tax rates are set based on the size of the monthly estimates for the financial year established by the law on the republican budget

Bids fees calculated based on the monthly calculation index established for the financial year by the law on the national budget and be governed by Article 456 of the Tax Code of the Republic of Kazakhstan.

The rate of the fee for the right to engage veterinary activities in accordance with Article 1.59 pp. 471 of the Tax Code of RK of 6 MCI

Exempt from payment of fees:

- Or peasant farmers;

- Disabled I, II and III;

- Repatriates (repatriates) engaged veterinary entrepreneurial activities without forming a legal entity prior to the acquisition of citizenship of the Republic of Kazakhstan;

- Participants of the Great Patriotic War and persons equated to them, a person;

- People with disabilities, as well as one of the parents of a disabled child;

- Separately living pensioners;

- Small businesses involved in the preparation and training of personnel for three years from the date of state registration.

The amounts of fees shall be calculated on the rates and paid before the submission of the relevant documents to the registering authority at the place of registration of the object of taxation.

 


Date: 2016-01-03; view: 938


<== previous page | next page ==>
Value Added Tax (VAT) | The fee for placement of outdoor (visual) advertising
doclecture.net - lectures - 2014-2024 year. Copyright infringement or personal data (0.011 sec.)