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

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A patent shall be issued to an individual entrepreneur for a period of: a least one month and within one calendar year.

A simplified return shall be filed with a tax authority on a quarterly basis: no later than the 20th of the month following the tax 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: 2%.

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

An invoice shall be a mandatory document for all payers of the value-added tax: An invoice shall be financial instrument for all payers of the value-added tax.

An invoice shall be a mandatory document for all payers of the value-added tax: an invoice shall be financial instrument for all payers of the value-added tax.

An invoice shall be a mandatory document for all payers of the value-added tax: An invoice shall be financial instrument for all payers of the value-added tax.

At payment of the cost of the tax amount patent, subjecting to payment in budget: decrease on 50 %.

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

C alculate 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: T 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: T 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: 119000T.

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; 119000T.

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: 288000.

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: 24375.

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: 29625.

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: 25.Feb. – 23000T; 25.May – 23000T; 25.Aug. – 26825T: 25.Nov. – 26825T.

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: 25.Feb. – 65000T; 25.May – 66250T; 25.Aug. – 66250T: 25.Nov. – 66250T.

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.: 25.Feb. – 23000T; 25.May – 23000T; 25.Aug. – 26825T: 25.Nov. – 26825T.

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.: 25.Feb. – 65000T; 25.May – 66250T; 25.Aug. – 66250T: 25.Nov. – 66250T.

Calculate the amount of the vehicle tax for Japanese passenger car with an engine size 2500 cubic centimeters: 12572.

Calculate the amount of the vehicle tax for Japanese passenger car with an engine size 4200 cubic centimeters: 178304.

Calculate the amount of the vehicle tax for Japanese passenger car with an engine size 2900 cubic centimeters: 14308.

Calculate the amount of the vehicle tax for Japanese passenger car with an engine size 4700 cubic centimeters: 181804.

Calculate the amount of the vehicle tax for Japanese passenger car with an engine size 2800 cubic centimeters: 19208.

Calculate the amount of the vehicle tax for passenger car with an engine size 2000 cubic centimeters: 9072.

Calculate the amount of the vehicle tax for passenger car with an engine size 1800 cubic centimeters: 6636.

Calculate the amount of the vehicle tax for passenger car with an engine size 3500 cubic centimeters: 26180.

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: T 20.

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: T 3500.

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: T 116000.

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: 285000.

Charitable assistance is: property provided free of charge to individuals for the purpose of giving them social support and to nonprofit organizations for the purpose of supporting their chartered activities.

Charitable assistance is: provided free of charge to individuals for the purpose of giving them social support and to nonprofit organizations for the purpose of supporting 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.Besides, he has an apartment worth 7500 in Astana. The dollar exchange rate is 125 T.Calculate the amount of the tax on property that he has to pay into the budget: 8912.

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. Besides, he has an apartment worth 7500 in Astana. The dollar exchange rate is 125 T. Calculate the amount of the tax on property that he has to pay into the budget: 8912.

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: 8289.

Debt securities are: financial instruments certifying a loan arrangement.

Debt securities are: financial instruments certifying a loan arrangement.

Direct taxes are divided: into real and personal.

Direct taxes are: levied directly on income or property.

Documents confirming the export of goods shall include: an agreement (contract) for the delivery of goods being exported.

Fees are: fees for state registration of legal entities.

Goods are not excisable: aviation gasoline.

Grant 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: employee income, income from one-time payments, pension payments from pension savings funds, income in the form of dividends, interest, and winnings, stipends, income under savings insurance agreements.

Gross annual income shall include the following types of income earned by a taxpayer:

Gross annual income shall include the following types of income earned by a taxpayer: income from capital gains on disposal of buildings, facilities, as well as assets, which are not subject to depreciation.

Gross annual income shall include the following types of income earned by a taxpayer: income from leasing property.

Gross annual income shall include the following types of income earned by a taxpayer: dividends.

Gross annual income shall include the following types of income earned by a taxpayer: Income from selling goods (work, services).

Gross annual income shall include the following types of income earned by a taxpayer: income from leasing property.

Gross annual income shall include the following types of income earned by a taxpayer: Income from selling goods (work, services).

Gross annual income shall include the following types of income earned by a taxpayer: income from capital gains on disposal of buildings, facilities, as well as assets which are not subject to depreciation.

Gross annual income shall include the following types of income earned by a taxpayer: income from leasing property.

Gross annual income shall include the following types of income earned by a taxpayer: Income from selling goods (work, services).

Heroes of the Soviet Union, Heroes of Socialist Labor, and veterans of the Great Patriotic War are not payers of the tax on property of individuals within the value of up to: 55,000 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 not exempt from the value-added tax: taxable imports are goods that are being or have been imported onto the territory of the Republic of Kazakhstan.

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 from selling goods (work, services).

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: 10 percent.

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 - III, one of the parents of a disabled from childhood.

Income, which is not subject to taxation within the limits of 55 times of the minimum wage for the tax year: disabled of Groups I – III.

Income, which is not subject to taxation within the limits of 55 times of the minimum wage for the tax year: one of the parents of a disabled from childhood.

Income, which is not subject to taxation within the limits of 55 times of the minimum wage for the tax year: income of the disabled of Groups II.

Income, which is not subject to taxation within the limits of 55 times of the minimum wage for the tax year: disabled of Groups I – II.

Income, which is not subject to taxation within the limits of 55 times of the minimum wage for the tax year: disabled of Group I.

Income, which is not subject to taxation within the limits of 55 times of the minimum wage for the tax year: disabled of Groups I – II.

Income, which is not subject to taxation within the limits of 55 times of the minimum wage for the tax year: disabled of Group I.

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: 15.

Losses from entrepreneurial activity shall be carried forward for up: 10 years.

Losses from entrepreneurial activity shall be carried forward for up: 10 years.

Methods of taxation are: cadastral, declaration; income taxable at the source of payment.

Methods of taxation are: Cadastral, declaration: income taxable at the source of payment.

Methods of taxation are: Cadastral, declaration; income taxable at the source of payment.

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: 1,000 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 and indicate the periods of payment: 615.

Mr. Ivanov K. owns a garage with value 452000 T. Calculate the tax on property: 226.

Not payers of land tax are: mothers with a large number of children who have been awarded the title "Heroine - Mother," and the "Altyn alka" medal.

Not payers of land tax are: payers of the single land tax.

Not payers of land tax are: religious organizations.

Not payers of land tax are: state enterprises of correctional institutions.

Not payers of land tax are: state organizations.

Not payers of land tax are: subsurface users that are taxed in accordance with the second tax regime model.

Not payers of land tax are: veterans of the Great Patriotic War and persons with equivalent status, disabled persons.

Object of taxation of land tax is: a parcel of land.

Object of taxation of land tax is: a parcel of land.

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

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

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

Payers of the corporate income tax shall include: resident legal entities of the Republic of Kazakhstan and nonresident legal entities RK.

Payers of the value-added tax are: persons and legal entities that have been registered as value-added tax payers in the Republic of Kazakhstan.

Payers STR on base of the patent have to pay: social tax and individual income tax.

Payers STR on base of the patent have to pay: social tax and individual income tax.

Person has salary 100000T/monthly. Calculate the individual income tax: 7400.

Person has salary 80000T/monthly. Calculate the individual income tax: 5600.

Person owns a country house with value 75000 T. Calculate the tax on property: 38.

Person owns a country-house with value 110000 T. Calculate the tax on property: 55.

Person owns a garage with value 312000 T. Calculate the tax on property: 156.

Person owns an apartment with value 673000 T. Calculate the tax on property: 337.

Person owns an apartment with value 960000 T. Calculate the tax on property: 480.

Person owns house-hold structures with value 54000 T. Calculate the tax on property: 27.

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: 718

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: 718.

Persons with Group III are not payers of the tax on property of individuals within the value of up to: within the limits of 55 times of the minimum salary.

Principle of taxation is: convenience.

Principle of taxation is: economy.

Principle of taxation is: equity.

Principles of taxation are: equity, certainty, convenience, economy.

Property income is: Income not taxed at the source of payment.

Rates of taxes are: progressive, regressive.

Share interest is: a participating share held by individuals and legal entities in the property of jointly created organizations and consortiums.

Special tax regimes shall be established for: legal entities that are agricultural producers.

Special tax regimes shall be established for: peasant (owner-operated) farms.

Special tax regimes shall be established for: small businesses.

Tax agent - 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: 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.

Tax on property goes to the: Local budget.

Tax regime is: the aggregate of the rules of tax legislation which are applicable by a taxpayer in the calculation of all tax obligations with regard to the payment of taxes and other mandatory payments to the budget.

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

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

Tax system of the state 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: as difference between Average Annual Income and deductions.

Taxes are: corporate income tax.

Taxes are: Individual income tax.

Taxes are: Land tax.

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

Taxes are: tax on property.

Taxes are: Tax on property.

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

Taxes are: Vat.

Taxes can be classified by principles: the economic feature.

Taxes can be classified by principles: the usage.

Taxes can be classified by principles: the economic feature.

Taxes can be classified by principles: the object of taxation and taxpayer - state interrelations.

Taxes can be classified by principles: the tax - imposing authority.

Taxes can be classified by principles: the usage.

Taxes on property are: land tax.

Taxes on property are: Land tax.

Taxes on property are: land tax.

Taxes on property are: tax on property.

Taxes on property are: Tax on property.

Taxes on property are: tax on property.

Taxes on property are: Vehicle tax.

Taxes rate are: regressive.

Taxes rate is: progressive.

Taxes rates are: progressive, regressive.

Taxes under of STR on base of simplified return have to be paid: before 15th of the month, following the reporting one.

The amount of tax under STR on base of simplified return is distributed in equal shares between: individual (corporative) income and social tax.

The amount of taxable imports includes: the customs value of imported goods, 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.

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: T 222915.

The average annual balance valueof objects of taxation is defined as: One-thirteenth of the figure arrived at by adding up the balance values of objects of taxation on the first day of each month of a current tax period and the first day of the month in the period following the reporting period.

The deadlines of the payment a single – use land tax: before April 10.

The economic essence of taxes is: a payment to support the cost of government.

The economic essence of taxes is: payment to support the cost of government.

The essence of taxes are in their functions. There are: fiscal, redistribution, regulation.

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

The farm located in Almaty has own 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: T 69480.

The farm located in Astana has own 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: T 46320.

The file a VAT tax return shall be required to the authorized government agency before: no late than the 15 th 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: 47184.

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: 1061683.

The following are not payers of the tax on property of individuals: mothers with a large number of children who have been awarded the title "Heroine-Mother," and upon whom the "Altyn alkha" on objects of taxation with a value of up to 1,000 times the monthly index factor.

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) on objects of taxation with a value of up to 1,000 times the monthly index factor.

The following are not payers of the tax on property: religious organizations.

The following are not payers of the tax on property: Heroes of the Soviet Union, Heroes of Socialist Labor on objects of taxation with a value of up to 1,000 times the monthly index factor.

The following are not payers of the tax on property: organizations supported solely by the state budget.

The following are not payers of the tax on property: payers of the single land tax.

The following are not payers of the tax on property: pensioners who live on their own - on objects of taxation with a value of up to 1,000 times the monthly index factor.

The following are not payers of the tax on property: 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: persons, who have been awarded the orders and medals of the former of the Soviet Union for the selfless labor and perfect soldierly service during the years of the Great Patriotic War - with a value of up to 1500-times the monthly index factor.

The following are not payers of the tax on property: religious organizations.

The following are not payers of the tax on property: state enterprises of correctional institutions.

The following are not payers of the tax on property: veterans of the Great Patriotic War and persons with equivalent status - on objects of taxation with a value of up to 1,500 times the monthly index factor.

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.

The following are not payers of the vehicle tax: Heroes of the Soviet Union one motor vehicle that is an object of taxation.

The following are not payers of the vehicle tax: state organizations.

The following are not payers of the vehicle tax: 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: parcels of land for public use in population centers.

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 following is not considered realization turnover: the transfer or presentation of goods as a gift for advertising purposes.

The following legal entities of the agrarian sector have the right to use STR: branches.

The following types of income shall be considered nonresidents income from sources in the Republic of Kazakhstan: income from the realization of goods, the performance of work, or the delivery of services in the Republic of Kazakhstan.

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

The object of taxation under STR of agrarian sector is: transport facilities.

The object of taxation under STR on base of the patent is: the declared income.

The payers of a single – use land tax shall be paid the taxes: half before October 20 of the reporting year.

The payers of the social tax shall be: individual entrepreneurs, except for those carrying out settlements with the budget on the basis of a single-use coupon.

The peasant farms pay: tax on transport within standard.

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: 1.5%.

The rate of the tax under STR on base of the patent forms: 2%.

The rates a single – use land tax: 1 %.

The reporting period under STR on base of simplified return: a year.

The special tax regime shall not extend to the following types of activity: consulting, financial, and accounting services.

The special tax regime shall not extend to the following types of activity: the production of excisable goods.

The special tax regime shall not extend to the following types of activity: consulting, financial, and accounting services.

The special tax regime shall not extend to the following types of activity: the realization of petroleum products.

The special tax regime shall not extend to the following types of activity: the collection and receiving of glass containers.

The special tax regime shall not extend to the following types of activity: the use of mineral resources.

The statement for using STR for peasant facilities introduces: before January 15.

The tax base of a single land tax is: the appraised value of land parcels.

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

The tax period for tax calculation of the patent, is: a week.

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

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

The tax rate of individual income tax: 10%.

The taxes function is: fiscal.

The taxes function is: redistribution.

The taxes function is: regulation.

The taxes functions are: fiscal, redistribution, regulation.

The value-added tax rate shall be equal to: 12% и 0%.

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