A simplified return shall be filed with a tax authority on a quarterly basis: no later than 20th day of the month following the reporting period

A simplified return shall be filed with a tax authority on a quarterly basis: no later than 20th day of the month following the reporting period

A small business shall independently calculate taxes based on a simplified return by applying the appropriate tax rate to the object of taxation for the reporting tax period in the amount of: 3%

Agricultural enterprise has owned a land parcel the square is 230 hectare, quality score is 43 (31.07 T). Define the amount of tax on the land.: 7146,1

An invoice shall be a mandatory document for all payers of the value-added tax: An invoice that serves as the basis for taking value-added tax as a credit must indicate: the ordinal number of the invoice and the date on which it was prepared; the last name, first name, and patronymic, or the full name, address, and registration number of the supplier and recipient of the goods (work, services), as well as the number of the suppliers certificate of registration as a payer of the value-added tax; the name of the goods (work, services) being sold; the amount of taxable turnover; the value-added tax rate; the amount of value-added tax; the value of the goods (work, services), including the value-added tax.

and state organizations, and foreign nongovernmental public organizations and foundations,

At payment of the cost of the tax amount patent, subjecting to payment in budget: The cost of a patent shall be payable to the budget in equal parts in the form of individual income and social taxes.

Balance value: is initial cost of property at the beginning of a tax period minus sum of saved depreciation.

Besides, he has an apartment worth 7500 in Astana. The dollar exchange rate is 125 T.

Calculate the amount of land tax for agricultural enterprise, which owned the area of a Land parcel is 4600 hectare. The quality score is 20 = 4.82.: 22172

Calculate the amount of land tax for industrial enterprise, which owned the area located in Astana = 0.25 hectare. The base tax rate is 19.30: 48250

Calculate the amount of overpayment if the taxpayer has already paid the property tax in the amount of 485200 T during the tax period but the total sum actually accrued is 187500 T;

Calculate the amount of the annual current payment for tax period. The initial cost of the fixed assets at the beginning of the year was 25 mln. T, the amount of the wear-out was 6.2 mln T.

Calculate the amount of the current payment for one quarter of the tax period. The initial cost of the fixed assets at the beginning of the tax period 11.5 mln T, the amount of the wear-out was 5 mln T.

Calculate the amount of the current payment for one quarter of the tax period. The initial cost of the fixed assets at the beginning of the tax period 12.5 mln T, the amount of the wear-out was 4.6 mln T.

Calculate the amount of the current payments for the appropriate period if the amount of the current payment for one quarter is 23000 тенге. The building was purchased on 26 May 2010 for 765000 тенге.

Calculate the amount of the current payments for the appropriate period if the amount of the current payment for one quarter is 65000 T. The building was purchased on 22 Mach 2010 for 300000 T.

Calculate the amount of the tax on property that he has to pay into the budget. (0 or 201675)

Calculate the amount of the vehicle tax for Japanese passenger car with an engine size 2500 cubic centimeters. (MIF 2012гю = 1618): 13208

Calculate the amount of the vehicle tax for Japanese passenger car with an engine size 4200 cubic centimeters. (MIF 2012г. = 1618): 190706

Calculate the amount of the vehicle tax for Japanese passenger car with an engine size 2900 cubic centimeters 18379

Calculate the amount of the vehicle tax for Japanese passenger car with an engine size 4700 cubic centimeters 207427

Calculate the amount of the vehicle tax for Japanese passenger car with an engine size 2800 cubic centimeters 15579

Calculate the amount of the vehicle tax for passenger car with an engine size 2000 cubic centimeters. (MIF 2012г. = 1618): 8354

Calculate the amount of the vehicle tax for passenger car with an engine size 1800 cubic centimeters. (MIF 2012г. = 1618): 6954

Calculate the amount of the vehicle tax for passenger car with an engine size 3500 cubic centimeters. (MIF 2012г. = 1618): 27770

Calculate the amount tax of land for agricultural land allocated to individuals for use as a personal household (auxiliary) if S = 0,01 hectare; rate until 0.50 hectare - T 20 per 0.01 hectare:: 0.01*10000=100 100*20=2000

Calculate the amount tax of land for agricultural land allocated to individuals for use as a personal household (auxiliary) if S = 0,75 hectare; rate more 0.50 hectare - T 100 per 0.01 hectare:: 7500 0,75 /0.01=75x100=7500

Calculate the amount tax of land for agricultural land allocated to individuals for use as a personal household (auxiliary) if S = 12 hectare; rate more 0.50 hectare - T 100 per 0.01 hectare:: 120000

Calculate the amount tax of land for agricultural land allocated to individuals for use as a personal household (auxiliary) if S = 0,01 hectare; rate until 0.50 hectare - T 20 per 0.01 hectare: 0.01*10000=100 100*20=2000

Calculate the balance value of the fixed assets and amount of the property tax if the initial cost at the beginning of the year was 26 mln T, but the amount of depreciation was 7 mln T.

Charitable assistance is: is property provided free of charge to individuals to give them social support and to nonprofit organizations to support their chartered activities;

Citizen of the Republic of Kazakhstan disabled of the second group basin property an apartment worth 1650000 T and 2345000 T accordingly. The first apartment is rent.

Citizen of the Republic of Kazakhstan, disabled of the second group owns property an apartment worth 1650000 T and 2345000T accordingly. The first apartment is rent. Calculate the amount of the tax on property that he has to pay into the budget.. (0 or 201300)

Corporate income tax rate: 20%

Debt securities are: are financial instruments certifying a loan arrangement. Debt securities include government securities, bonds, and other securities recognized as debt securities in accordance with the legislation of the Republic of Kazakhstan;

Direct taxes are divided: real and personal.

Direct taxes are: levied directly on income or property, i.e. tax on profit, tax on property, tax on Land and income tax.

Direct taxes are: taxes are levied directly on income or property, i.e. tax on profit, tax on property, tax on Land and income tax.

Documents confirming the export of goods shall include: An agreement (contract) for the delivery of goods being exported; A freight customs declaration; Copies of shipping documents

Fees are:

Goods are not excisable:

Grant is is property provided free of charge by states, governments of states, international and state organizations, and foreign nongovernmental public organizations and foundations, whose activities are of a charitable and international nature;

Gross annual income shall include the following types of income earned by a taxpayer: i ncome from disposal of goods (work, services); income from capital gains on disposal of buildings, facilities, as well as assets which are not subject to depreciation;income on derivative financial instruments; income from writing off liabilities;income from doubtful obligations; income from a reduction in the size of provisions created by banks and institutions performing certain types of banking operations, which are permitted to create provisions under the legislation of the Republic of Kazakhstan; income from the concession of a debt; income received for agreeing to limit or halt entrepreneurial activity; income from retirement of fixed assets; fines, penalties, and other types of sanctions charged to or acknowledged by a debtor; compensation received for deductions taken previously; charge free assets received, work performed, and services rendered; dividends;interest income on deposit, on debt securities; a positive exchange rate difference;winnings;income, received from usage objects of social sphere;the income from selling the enterprise as property complex

Gross annual income shall include the following types of income earned by a taxpayer: income from disposal of goods (work, services); income from capital gains on disposal of buildings, facilities, as well as assets which are not subject to depreciation; income on derivative financial instruments; income from writing off liabilities; income from doubtful obligations; income from a reduction in the size of provisions created by banks and institutions performing certain types of banking operations, which are permitted to create provisions under the legislation of the Republic of Kazakhstan; income from the concession of a debt; income received for agreeing to limit or halt entrepreneurial activity; income from retirement of fixed assets; fines, penalties, and other types of sanctions charged to or acknowledged by a debtor; compensation received for deductions taken previously; charge free assets received, work performed, and services rendered; dividends; interest income on deposit, on debt securities; a positive exchange rate difference; winnings; income, received from usage objects of social sphere; the income from selling the enterprise as property complex

Heroes of the Soviet Union, Heroes of Socialist Labor, and veterans of the Great Patriotic War are not payers of individual income tax: 27 times of the minimum salary

Imports exempt from the value-added tax: imports of the national currency or foreign currency (other than that used for numismatic purposes), as well as securities; imports of goods by individuals in accordance with regulations governing duty-free imports of goods approved by the Republic of Kazakhstan government; imports of goods, with the exception of excisable goods, being provided as humanitarian assistance; imports of goods, with the exception of excisable goods, being brought in for charitable purposes through official channels and arranged by a state, governments of states, and international organizations, including technical assistance; imports of goods brought in for official use by foreign diplomatic missions and representative offices with equivalent status, and also for the personal use of diplomatic and administrative and technical personnel of these missions, including their family members who are residing with them and are exempt in accordance with international agreements ratified by the Republic of Kazakhstan; imports of goods, which are to be declared; imports of medicines. imports of postage stamps (except collectible stamps); imports of raw materials for the production of bank notes effected by the National Bank of the Republic of Kazakhstan and its organizations; imports of goods effected at the expense of grants provided through official channels by states, governments of states, and international organizations.

Imports not exempt from the value-added tax

In order to apply the special tax regime, peasant (owner-operated) farms shall file an application with the tax authority serving the area in which the parcel of land is located, on an annual basis no later than: February, 20

Income in the form of winnings shall be taxed at the rate: 10%

Income in the form of winnings shall be taxed at the rate: winnings on lotteries exceeding the limits 50% of the minimum salary established for the respective year taxed at the 10%.

Income, which is not subject to taxation within the limits of 55 times of the minimum wage for the tax year: income of the participants of the Great Patriotic War and person equated to them, disabled of Groups I, II,III as well as one of the parents of a disabled from childhood.

Individual entrepreneur is: an unincorporated resident or nonresident individual, engaged in entrepreneurial activity;

Individual owns a country house with value 75000 T. Calculate the tax on property. 3750 (or 375 if individual entrepreneur

international passenger travel and freight shipment by motor transport; manufacture and realization of medical drugs; retail realization of alcohol products.educational activities.

Losses from entrepreneurial activity shall be carried forward for up: shall be carried forward for up: to ten years, inclusive in order to be covered at the expense of the taxable income of subsequent tax periods.

Methods of taxation are: cadastral method of tax accounting, to the taxpayer’s declaration, at the source of income, patent.

Methods of taxation are: cash method, accrual method

Methods of taxation are: cash method, accrual method

Mothers with a large number of children who have been awarded the title "Heroine-Mother," are not payers of the tax on property of individuals within the value of up to: with value up to 1000 times the monthly index factor

Mr. Isaev K. owns the following property: an apartment - 673000 T;a garage - 452000 T; a country house - 75000 T; house-hold structures - 30000 T Calculate the tax on property 61500

Mr. Ivanov K. owns a garage with value 452000 T. Calculate the tax on property. 22600

Nonresident legal entities of the Republic of Kazakhstan

Not payers of land tax are: 1) payers of the single land tax;2) state organizations;3) subsurface users that are taxed in accordance with the second tax regime model; 4) state enterprises of correctional institutions; 5) veterans of the Great Patriotic War and persons with equivalent status, disabled persons; 6) mothers with a large number of children who have been awarded the title "Heroine-Mother," and the "Altyn alka" medal; 7) religious organizations.

Object of taxation of land tax is: 1) agricultural land;2) land in populated centers;3) land for industrial, transportation, communications, defense, and other nonagricultural use; или a parcel of land.

Objects of taxation of corporate income tax: taxable income; income taxed at the source of payment; net income of a nonresident legal entity carrying out business activity in the Republic of Kazakhstan through a permanent establishment.

Objects of taxation of VAT are: taxable turnover; taxable imports.

Other mandatory payments are

Other mandatory payments are mandatory contributions of money (fees, duties, charges and payments) to the budget in specified amounts.

Payers of the corporate income tax shall include: Corporate income tax payers are resident legal entities of the Republic of Kazakhstan, with the exception for the National Bank of the Republic of Kazakhstan and government institutions, as well as nonresident legal entities doing business in the Republic of Kazakhstan through a permanent establishment or receiving income from sources in the Republic of Kazakhstan.

Payers of the corporate income tax shall include: resident legal entities of the Republic of Kazakhstan, with the exception for government institutions, as well as nonresident legal entities doing business in the Republic of Kazakhstan through a permanent establishment or receiving income from sources in the Republic of Kazakhstan. Legal entities using the special tax regime based on a simplified return.

Payers of the special tax regim on base of the patent have to pay: Only the cost of patent

Payers of the special tax regimes on base of the patent have to pay:

Payers of the value-added tax are: Payers of the value-added tax are persons who have been registered as value-added tax payers in the Republic of Kazakhstan. individual entrepreneurs; legal entities, except for state owned institutions; non-resident carrying out activities in the Republic of Kazakhstan through a permanent establishment; persons who import these goods onto the territory of the Republic of Kazakhstan.

Person has salary 100000T/monthly. Calculate the individual income tax. 7320,6

Person has salary 80000T/monthly. Calculate the individual income tax. 5320,6

Person owns a country house with value 75000 T. Calculate the tax on property. 3750

Person owns a country-house with value 110000 T. Calculate the tax on property. 5500

Person owns a garage with value 312000 T. Calculate the tax on property. 15600

Person owns an apartment with value 673000 T. Calculate the tax on property. 33650

Person owns an apartment with value 960000 T. Calculate the tax on property. 48000

Person owns house-hold structures with value 54000 T. Calculate the tax on property. 2700

Person owns the following property:an apartment - 960000 T;a garage - 312000 T;a country house - 110000 T;house-hold structures - 54000 T Calculate the tax on property 71800

Persons with Group III are not payers of individual income tax:

Preparation of an invoice isn’t required in the following cases : when settlements for municipal services and communications services provided to the public are effected through banks using primary documents that serve as the basis for maintaining accounting records; when tickets are used for passenger travel;when a buyer is issued a cash register receipt in the case of goods (work, services) sold to the public for cash; when goods (work, services) provided are exempt from the value-added tax.

Principle of obligation of the taxation; Principle of definiteness of the taxation; Principle of justice of the taxation; Principle of unity of tax system; Principle of publicity of the tax legislation of the Republic of Kazakhstan

Principle of taxation is: the object of taxation and taxpayer - state interrelations; the usage; the tax - imposing authority; the economic feature.

Principle of taxation is: the principle of equity, the principle of simplicity, the certainty of taxes, minimum of tax benefits.

Principle of taxation is: the principles of the compulsory taxation, unity of a tax system and publicity are also stipulated in the tax legislation of Kazakhstan

Principles of taxation are: the principle of equity, the principle of certainty, the principle of convenience, the principle of economy)Principles by A.Smith

Principles of taxation are: The principles of the taxation in the Republic of Kazakhstan;

Principles of taxation developed by A. Smith are: 1.Tax has to be paid by a taxpayer depending on their income. (the principle of equity) 2.Tax amount and terms have to be precisely stipulated in advance. (the principle of certainty) 3.Tax has to be levied in a way and time convenient for a taxpayer. (the principle of convenience) 4.Expenditures of tax levies have to be minimal. (the principle of economy)

production, repair, and construction work related to the natural gas supply network for

Property income is capital gains from the realization of property not used in entrepreneurial activity: a) real property owned for less than one year; b) securities, as well as a share interest in a legal entity;

Property provided free of charge by states, governments of states, international

Rates of taxes are: The tax rate represents the size of the tax obligation for calculation of a tax and other obligatory payment in the budget on a unit of measure of object of the taxation or tax base.

residential and public buildings; international passenger travel and freight shipment by motor transport; manufacture and realization of medical drugs; retail realization of alcohol products;educational activities..

Share interest is a participating share of individuals and legal entities in the property of joint organizations and consortiums;

Special tax regimes shall be established for: small business, peasant farms, agricultural producers

Special tax regimes shall be established for: small businesses;peasant (owner-operated) farms; legal entities that are agricultural producers;

Special tax regimes shall be established for: small businesses;peasant (owner-operated) farms; legal entities that are agricultural producers;

Special tax regimes shall be established for:small businesses; peasant (owner-operated) farms; legal entities that are agricultural producers; certain types of entrepreneurial activity.

Tax agent - is a legal entity or individual entrepreneur who is responsible for the calculation, withholding, and transfer of taxes at the source of payment;

Tax debt is: is the amount of arrears and the unpaid amount of penalties and fines;

Tax deductions of individual income tax are: an amount of the minimum salary established for the respective year; obligatory pension contributions to accumulation pension funds in the amount of 10% reduced by the amount of the minimum salary established for the respective year.

Tax on property goes to the: local budget.

Tax regime is: is the rules of tax legislation used by a taxpayer in the calculation of all tax obligations;

Tax system of the state is: is the aggregate of different kinds of taxes imposed by the state; forms and methods of their construction and tax service authorities.

Taxable income is determined are:

Taxe rate is: of the country should be checked with the main rates of other countries having economic relationships with it. It is essential to attract investments from foreign countries. Low rates will result in incomes overflowing into the budgets of countries exporting the capital and will effect the budget of the country importing the capital, whereas high rates will prevent the inflow of foreign investments into the national economy of the country.

Taxes are: are mandatory monetary payments to the budget established by the state and effected in specified amounts with no repayment or compensation;

Taxes are: are mandatory monetary payments to the budget established by the state and effected in specified amounts with no repayment or compensation;

Taxes are: are the compulsory payments levied and imposed by the state within the definite amount and stipulated terms.

Taxes are: mandatory monitory payments to the budget established by and imposed by the state within the definite amount and stipulated terms

Taxes can be classified by principle: the economic feature

Taxes can be classified by principle: the object of taxation and taxpayer - state interrelations;

Taxes can be classified by principle: the tax - imposing authority

Taxes can be classified by principle: the usage;

Taxes can be classified by principles: the object of taxation and taxpayer - state interrelations; the usage; the tax - imposing authority; the economic feature.

Taxes can be classified by principles: the principle ofequity, the principle of simplicity, the certainty of taxes, minimum of tax benefits.

Taxes can be classified by principles: the principle of equity, the principle of certainty, the principle of convenience, the principle of economy.

Taxes can be classified by principles: The principles of the compulsory taxation, unity of a tax system and publicity are also stipulated in the tax legislation of Kazakhstan.

Taxes on property are: land tax, property tax, Vehicle tax

Taxes on property are: land tax, property tax, Vehicle tax

Taxes on property is: direct, real and local

Taxes on property is: tax on vehicle registration fee; land tax; property tax

Taxes rates are: shall be the amount of tax assessed per unit of measure of the tax base. The tax rate shall be established as a percentage or as an absolute amount per unit of measure of the tax base.

Taxes rates are: shall be the amount of tax assessed per unit of measure of the tax base. The tax rate shall be established as a percentage or as an absolute amount per unit of measure of the tax base.

Taxes under of of the special tax regim on base of simplified return have to be paid: The taxes assessed on the basis of a simplified return shall be paid to the budget no later than the 25th of the second month following the tax reporting period, in equal parts in the form of the individual (corporate) income tax and social tax.

The amount of tax under of the special tax regim on base of simplified return is distributed in equal shares between: In that respect individual (corporate) income tax shall be paid in amount of ½ of the assessed amount of tax in accordance with the simplified declaration, social tax – in amount of ½ of the assessed amount of taxes based upon the simplified declaration less amounts of social assessments to the State Fund for Social Insurance.

The amount of taxable imports includes: The amount of taxable imports includes the customs value of imported goods, determined in accordance with the customs legislation of the Republic of Kazakhstan, as well as the amount of taxes and other mandatory payments payable to the budget upon the importation of goods into the Republic of Kazakhstan, with the exception of the value-added tax.

The amount of taxable imports includes: the customs value of imported goods, determined in accordance with the customs legislation of the Republic of Kazakhstan, as well as the amount of taxes and other mandatory payments payable to the budget upon the importation of goods into the Republic of Kazakhstan, with the exception of the value-added tax.

The area of a land parcel of the legal entity, located in Almaty has 3200 sq. meters, including the parking space lots in the area of 500 sq. meters. The tax rate is 28, 95. Calculate the amount of tax on the land.: 222915

The average annual balance value of objects of taxation is defined as: one-thirteenth of the figure arrived at by adding up the balance values fixed assets and intangible assets on the first day of each month and the first day of the month in the period following the reporting period.

The deadlines of the payment a single - use land tax: Current payments shall be made no later than February 25, May 25, August 25, and November 25 of the current year.

The economic essence of taxes is: can be defined simply as a payment to support the cost of government. They can be considered as the original category of finance.

The essence of taxes are in their functions. There are: Fiscal function. Redistribution functionRegulation function

The expenditures of a taxpayer related to earning of gross annual income shall be subject to deduction:

The farm located in Almaty has owned a land parcel the square is 600 square meters, including parcel of land occupied by parking lots is 200 square meters. The tax base rate is 28,95. Calculate the amount tax of land.: 69480

The farm located in Astana has owned a land parcel the square is 600 square meters, including parcel of land occupied by parking lots is 200 square meters. Calculate the amount of the tax on the land.: 46320

The file a VAT tax return shall be required to the authorized government agency before: A payer of the value-added tax shall be required to file a value-added tax return for each tax period no later than the 15th of the second month following the tax period.

The firm imports 120 crystal chandeliers. They cost 3200 of each. The firm paid the customs payments 8000 t, tax 1200 t. To defied VAT

The firm imports 80 cars. The customs value one car is 800 $. The rate excise is 10%, the rate customs tax is 5%, and tax is 0, 2%. Curs $ is 120 T. to defied VAT

The following are not payers of the tax on property of individuals:military personnel serving a regular tour of duty, during the tour of duty (training); Heroes of the Soviet Union, Heroes of Socialist Labor; persons who hold the title of "Khalyk Khacharmany" [illegible], who have been awarded the three grades of the Order of Glory and the order of "Otan," mothers with a large number of children who have been awarded the title "Heroine-Mother," and upon whom the "Altyn alkha" medal has been conferred and pensioners who live on their own - on objects of taxation with a value of up to 1,000 times the monthly index factor;Veterans of the Great Patriotic War and persons with equivalent status; persons with Group I and II disabilities, - on objects of taxation with a value of up to 1,500 times the monthly index factor.

The following are not payers of the tax on property: Payers of the single land tax; Subsurface users, the taxation of which is carried out under the second tax regime model; supported solely by the state budget; State enterprises of correctional institutions; Religious organizations.

The following are not payers of the vehicle tax: disabled persons on motorized wheelchairs and automobiles having one motor vehicle that is an object of taxation; Heroes of the Soviet Union and Heroes of Socialist Labor("Khalykkacharmany", "Otan," large number of children, "Heroine-Mother," "Altynalka" and "Kumis alka"); individuals - on trucks that are more than seven years old, which were received as a share as result of leaving an agricultural entity.

The following are not payers of the vehicle tax: payers of the single land tax, within the limits of standard requirements for means of transport established by the Government of the Republic of Kazakhstan; state organizations; veterans of the Great Patriotic War and persons with equivalent status having one motor vehicle that is an object of taxation; disabled persons on motorized wheelchairs and automobiles having one motor vehicle that is an object of taxation; Heroes of the Soviet Union and Heroes of Socialist Labor, persons who hold the title of "Khalyk kacharmany", who have been awarded the three grades of the Order of Glory and the order of "Otan," mothers with a large number of children who have been awarded the title "Heroine-Mother," and upon whom the "Altyn alka" and "Kumis alka" medals have been conferred having one motor vehicle that is an object of taxation; individuals - on trucks that are more than seven years old, which were received as a share as result of leaving an agricultural entity.

The following are not payers of the vehicle tax: payers of the single land tax, within the limits of standard requirements for means of transport established by the Government of the Republic of Kazakhstan; state organizations; veterans of the Great Patriotic War and persons with equivalent status having one motor vehicle that is an object of taxation;

The following categories of land shall not be subject to taxation: lands of specially protected natural territories; lands of forestry resources; lands of water resources; lands of reserve

The following categories of land shall not be subject to taxation: land in specially protected natural areas; forest land; water resources land; reserve land. In the event that these types of land (with the exception of reserve land) are turned over for permanent land use or primary temporary land use at no charge, they are subject to taxation.

The following categories of land shall not be subject to taxation:

The following is not considered realization turnover : that is exempt from the value-added tax; the turnover whose place is not in the Republic of Kazakhstan.

The following is not considered realization turnover: The transfer or presentation of goods as a gift for advertising purposes, the unit value of which does not exceed two times the monthly index factor; The shipment of goods supplied by a customer to a contractor; The shipment of returnable packaging materials. Returnable packaging materials shall mean packaging materials that are not included in the selling cost of the products shipped in these materials and which are to be returned to the supplier under the conditions and within the time period established by the agreement (contract) for the delivery of these products, but not to exceed six months. If the packaging materials are not returned within the specified deadline, these materials are included in the realization turnover; The return of goods; The shipment of goods outside the Republic of Kazakhstan for the purpose of holding exhibitions and other cultural and sporting events, which are to be shipped back into the country under the conditions and within the time period established by an agreement.

The following legal entities of the agrarian sector have the right to use of the special tax regim:

The following types of income shall be considered nonresidents income from sources in the Republic of Kazakhstan:

The functions of taxes are: 1. Fiscal function. It provides money transactions into the state budget. 2. Redistribution function. It helps to redistribute the parts of income from different economic entities in favor of the state. 3. Regulation function arises when the State is expanding its activities. It aims at the development of the national economy according to the programs being adopted. During this process the choice of tax forms, rate changing, collection ways, benefits and discounts are used.

The income of advocates and private notaries shall be taxed of the rates: 10%

The object of taxation under of the special tax regim of agrarian sector is:

The object of taxation under special tax regime on base of the patent is:

The payers of a single - use shall not be payers of the following taxes: the individual income tax on income from activities of the peasant (farm) holding to which the given special tax regime applies; the value-added tax; the land tax on activities to which the given special tax regime applies; the vehicle tax; the tax on property.

The payers of the social tax shall be: individual entrepreneurs; private notaries and advocates. resident legal entities of the Republic of Kazakhstan;non-residents doing business in the Republic of Kazakhstan through a permanent establishment.

The peasant farms pay: Single land tax

The rate of individual income tax are: 10%

The rate of individual income tax are: 10%

The rate of individual income tax: 10%

The rate of tax on property of legal entity is: Legal entities calculate the tax on property at the rate of 1,5 percent of the average annual value of fixed assets and intangible assets.

The rates a single - use land tax: The single land tax shall be calculated by applying the rate of 0.1 percent to the appraised value of a parcel of land.

The reporting period under of the special tax regim on base of simplified return: A simplified return shall be filed with a tax authority on a quarterly basis no later than the 15th of the month following the tax reporting period.

The special tax regime for peasant (owner-operated) farms shall provide a special procedure for settlements with the budget based on the payment of the single land tax and it shall extend to the activities of peasant (owner-operated) farms related to the production of agricultural products and the processing and realization of agricultural products of ones own production, with the exception of activities related to the production, processing, and realization of excisable goods.

The special tax regime shall not extend to the following types of activity:

The special tax regime shall not extend to the following types of activity: the production of excisable goods; consulting, financial, and accounting services; the realization of petroleum products; the collection and receiving of glass containers; the use of mineral resources; licensed activities, with the exception of: medical, physician, and veterinary services;

The statement for using of the special tax regim for peasant facilities introduces: In order to apply the special tax regime, peasant (owner-operated) farms shall file an application with the tax authority serving the area in which the parcel of land is located, on an annual basis no later than February 20

The tax base of a single land tax is: The appraised value of a parcel of land shall be the base for calculation of the single land tax.

The tax base on object of taxation of tax on property of legal entities: is the average annual balance value fixed assets and intangible assets, determined on the basis of accounting data.

The tax base on object of taxation of tax on property: The tax base on objects of taxation of legal entities and individual entrepreneurs is the average annual residual value fixed assets and intangible assets, determined on the basis of accounting data; The average annual residual value of objects of taxation is defined as one-thirteenth of the figure arrived at by adding up the residual values fixed assets and intangible assets on the first day of each month and the first day of the month in the period following the reporting period. For individuals: The tax base for individuals is the value of objects of taxation established as of January 1 of each year by an authorized agency identified by the Republic of Kazakhstan government.

The tax period for tax calculation of the patent, is: A patent shall be issued to an individual entrepreneur for a period of a least one month and within one calendar year.

The tax period of a single - use land tax is: shall be a calendar year.

The tax period of an individual entrepreneur effecting settlements with the budget on the basis of a patent shall be:

The tax period of an individual entrepreneur effecting settlements with the budget on the basis of a patent shall be: The tax period shall be a calendar year; A patent shall be issued to an individual entrepreneur for a period of a least one month and within one calendar year

The tax period of an individual entrepreneur effecting settlements with the budget on the basis of a patent shall be: a year

The tax rate of individual income tax: 10%

The taxes function is: Fiscal function. It provides money transactions into the state budget.

The taxes function is: Redistribution function. It helps to redistribute the parts of income from different economic entities in favor of the state.

The taxes function is: Regulation function arises when the State is expanding its activities. It aims at the development of the national economy according to the programs being adopted. During this process the choice of tax forms, rate changing, collection ways, benefits and discounts are used.

The taxes functions are: The nature of taxes is in their functions:Fiscal function, redistribution, regulation.

The value-added tax is the difference between the amount of value-added tax assessed for goods (work, services), which were sold, and the amounts of value-added tax to be paid for the goods (work, services), which were received.

The value-added tax rate shall be equal to : 12%

The value-added tax rate shall be equal to: The value-added tax rate is equal to 12 percent and is applied to the amount of taxable turnover; Turnover involving the realization of goods (work, services) is subject to the value-added tax at the zero rates. (Export of goods, international carriage); The value-added tax rate on taxable imports is equal to 12 percent of the amount of taxable imports.

There are types of taxation:

There is type of taxation:

There is type of taxation:

Turnover not taxed at the zero rate: all except export and international transactions

Value-added tax is: is deductions into the Budget of a portion of the value of taxable sale turnover, that is added in the course of production and handling of goods (work, services), as well as deductions when goods are imported onto the territory of the Republic of Kazakhstan.

Value-added tax rates 12%

Value-added tax rates The value-added tax rate is equal to 12 percent and is applied to the amount of taxable turnover.Turnover involving the realization of goods (work, services) is subject to the value-added tax at the zero rates. (Export of goods, international carriage) The value-added tax rate on taxable imports is equal to 12 percent of the amount of taxable imports.

What are following categories of the lands subject to taxation: Agricultural land; Land in populated centers; Land for industrial, transportation, communications, defense, and other nonagricultural use;land in specially protected natural areas; forest land; land associated with water resources; reserve land.

What deadlines for payment of the vehicle tax shall be paid by persons: legal entity till 5th July, for natural entity till 31st December.

What kind of business activity don’t used the special tax regime the production of excisable goods; consulting, financial, and accounting services; the realization of petroleum products; the collection and receiving of glass containers; the use of mineral resources;

What kind of business activity don’t used the special tax regime the production of excisable goods; consulting, financial, and accounting services; the realization of petroleum products; the collection and receiving of glass containers; the use of mineral resources;

What kind of business activity don’t used the special tax regime: The production of excisable goods; Consulting, financial, and accounting services;The realization of petroleum products; The collection and receiving of glass containers; The use of mineral resources; licensed activities, with the exception of: medical, physician, and veterinary services; production, repair, and construction work related to the natural gas supply network for residential and public buildings;

What tax rate is used for calculation the vehicle tax for passenger car with engine size up to including 1100 cubic centimeters 1мрп=1731тг

What tax rate is used for calculation the vehicle tax for passenger car with engine size 1200 cubic centimeters 2 мрп(1мрп=1731 тг)

What tax rate is used for calculation the vehicle tax for passenger car with engine size more than 1100 and up to and including 1500 cubic centimeters 2 мрп(1мрп=1731 тг )

What tax rate is used for calculation the vehicle tax for passenger car with engine size up to including 1100 cubic centimeters; 1мрп=1731тг

What tax rate is used for calculation the vehicle tax for passenger car with engine size 2000 cubic centimeters 3мрп=3х1731=5193

What tax rate is used for calculation the vehicle tax for passenger car with engine size 3000 cubic centimeters 9мрп=9х1731=15579

What tax rate is used for calculation the vehicle tax for passenger car with engine size 4000 cubic centimeters 15мрп=15х1731=25965

What tax rate is used for calculation the vehicle tax for passenger car with engine size more than 4000 cubic centimeters 17мрп=17х1731=29427

What tax rate is used for calculation the vehicle tax for passenger car with engine size 2500 cubic centimeters 6мрп=6х1731=10386

When determining employee income that is taxed at the source of payment, the following shall be deductible for each month over the course of the tax year:

Which conditions below must be followed individual entrepreneur: The special tax regime based on a patent shall be applied by individual entrepreneurs who meet the following conditions: they do not use the labor of hired employees; they are doing business as a private entrepreneur; income for the year does not exceed 200 of minimal amount of salary,

Who are following categories of citizens have not benefit of the tax on property: legal entities and individual entrepreneurs that own an object of taxation on the territory of the Republic of Kazakhstan; Nonresident legal entities of the Republic of Kazakhstan

Who are following shall be payers of the tax on property: legal entities and individual entrepreneurs that own an object of taxation on the territory of the Republic of Kazakhstan; Nonresident legal entities of the Republic of Kazakhstan

Who are not payers of land tax: payers of the single land tax; state organizations; subsurface users that are taxed in accordance with the second tax regime model; state enterprises of correctional institutions; veterans of the Great Patriotic War and persons with equivalent status, disabled persons; mothers with a large number of children who have been awarded the title "Heroine-Mother," and the "Altyn alka" medal; religious organizations.

Who is following shall be payers of the tax on property: legal entities and individual entrepreneurs that own an object of taxation on the territory of the Republic of Kazakhstan.

whose activities are of a charitable and international nature is: grant

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Дата добавления: 2015-11-04