The special tax regime on the basis of simplified declaration.
Under current law the special tax regime on the basis of simplified declaration (3%) have rights to work entities (LLP, LLC) and individuals who must meet the following conditions:
1) For individual entrepreneurs:
• maximum average number of employees for the tax period is twenty-five people, including individual entrepreneur
• marginal Revenue for the tax period (six months) is 1400 times the minimum wage (32.002.600tg = $94,453 for august 2016; the minimum wage - 22859 tenge), established by the law on the national budget and operating on 1st January of the financial year.
2) For legal entities:
• maximum average number of employees for the tax period is fifty people;
• marginal revenue (revenue means any entire income rather than net income) for the tax period is 2800 times the minimum wage (64.005.200tg = $188.906 for august 2016; the minimum wage - 22859 tenge established by the law on the national budget and operating on 1st January of the financial year.
The special tax regime cannot be used by:
1) legal entities that have branches and representative offices;
2) branches, representative offices of legal entities;
3) taxpayers with other separate structural units and / or objects of taxation in different localities;
4) legal entities, in which the share of other legal entities is more than 25 percent;
5) legal entities. whose founder or participant is simultaneously a founder or participant of other legal entity, applying the special tax regime;
6) taxpayers that provide services on the basis of agency contracts;
7) non-profit organizations.
Do not have the right to apply the special tax regime for small business taxpayers engaged in the following activities:
1) production of excisable goods;
2) storage and wholesale of excisable goods;
3) the implementation of certain types of oil products - gasoline, diesel and fuel oil;
4) conducting lotteries;
5) use of mineral resources;
6) collection and reception of glassware;
7) collection (harvesting), storage, processing and sale of scrap and waste of ferrous and non-ferrous metals;
8) advisory services;
9) activities in the field of accounting or auditing matters;
10) finance, insurance, and brokering of insurance broker and insurance agent;
11) activities in the field of law and justice.
The special tax regime on the basis of a simplified declaration is given to:
• newly created (arisen) legal entities not later than five working days after the state registration of legal entities in the judicial body;
• taxpayers, during the transition from the normal manner of a special tax regime - up to the first day of the month the application of the special tax regime on the basis of simplified declaration;
• individual entrepreneurs in the transition from the special tax regime on the basis of a patent:
• within five working days from the date of occurrence of discrepancy to conditions of application of the special tax regime on the basis of a patent;
• in other cases - before the expiry of the patent, or the temporary suspension of tax reporting.
Calculation of tax under the simplified declaration
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 tax amount calculated for the tax period in accordance with paragraph 1 of this Article shall be adjusted downward by the amount of 1.5 percent of the amount of tax for each employee based on the average number of employees, if the average monthly wage of employees in the reporting period amounted to at individual entrepreneurs at least 2-fold, legal entities - not less than 2.5 times the minimum wage established by law on the national budget, and acting on the first day of the tax period.
Deadlines for submission of simplified declaration and payment of taxes
1. 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.
2. Payment to the budget of calculated tax on the simplified tax declaration is made not later than the 25th day of the second month following the reporting tax period, as an individual (corporate) income tax and social tax.
This 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 contributions to the State Social Insurance Fund, calculated in accordance with the legislation act of the Republic of Kazakhstan "On obligatory social insurance".
If you exceed the amount of social payments to the State Social Insurance Fund on the amount of social tax, the amount of social tax is considered to be zero.
Information has been prepared by ZAN Company team.
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