Tax law. (Lecture 1)

PIT (Personal Income Tax) – ИПН (Индивидуальный Подоходный Налог);
MS (Minimum Salary)

Tax Burden under Employment Contract;
Tax Burden under Civil Contract;
Tax Burden of

Tax Legislation is based on the:
Constitution;
Code of the RK on Taxes

Tax Law regulate the government-directed relations associated with establishing, introduction and

Sub-par.34 par.1 art.1 TC
Taxes - obligatory monetary payments to the budget

Subject of the tax law – taxpayer who obliged to pay

Article 27. A Taxable Item and (or) Item Related to Taxation
The

Principle of Personal Law – attraction of national (local) physical persons

Types of Taxes

VAT, taxable items:
taxable turnovers (selling goods, works and services in the

Excisable Products:
Alcohol;
Tobacco;
Gasoline;
Diesel;
Crude Oil;
Gas Condensate;

Excise Duty

Subjects – producers/importers of excisable products.

Export Rent Tax:
Crude Oil;
Gas Condensate;
Coal

Export Rent Tax

Subjects – exporters;

Hydrocarbon Resources;
Solid Minerals;
Common Minerals.

Subsurface Users

Special Payments and Taxes of Subsurface Users:

Paid by the owners of the Real-Estate;

Subsurface Users

Property Tax:

Article 26. Tax Liability
The tax liability the taxpayer’s obligation to be

Who has to pay PIT?
Subjects of the PIT:
Physical person – resident;
Physical

PIT and Social Tax

Object of the PIT:
Revenues taxed at source (i.e. income from: salary,

Rates of the PIT:
Revenues taxed at source - at the rate

Labor Contract:
Your Official Salary is KZT 500,000;
What will be the amount

PIT – 10%;
Social Tax = 11%
Pension – 10%;
Minimum Salary – for

Calculation:
Monthly pension payments are 10%;
Minimum Salary equals to – 21,364 tenge.

Calculation:
Salary – Deductions and Exemptions;
– Pension;
– Minimum Salary;
– Personal Income Tax.
I.e:

Calculation:
Salary – Pension = (500,000 * 10%) = 450,000;
PIT = (450,000*10%)

Calculation:
Salary – Pension = (500,000 * 10%) = 450,000;
Salary – Minimum

When COMPANY
(Tax Agent)
has to pay Personal Income Tax?

Who pays PIT?

“LLP GARANT” wants to sign a contract for provision of legal

PIT and Social Tax

Calculation:
Salary – Deductions and Exemptions;
– Pension;
– Social Tax.
I.e: ((Salary – Deductions

LABOR CONTRACT KZT 300,000.
PIT = Taxable Income – Deductions – Pensions

Calculation:
Salary – Deductions and Exemptions;
– Pension;
– Minimum Salary;
– Personal Income Tax.
I.e:

Amount of Contract is KZT 300,000.
SERVICE CONTRACT
Arman is not an IE

Amount of Contract is KZT 300,000.
SERVICE CONTRACT
Arman is not an IE

Amount of Contract is KZT 300,000.
SERVICE CONTRACT
Arman is an IE (Individual

“LLP GARANT” wants to sign a contract for provision of legal

Tax Regimes of the IP:
Generally Established Procedures;
Special Tax Regimes:
On the Basis

Generally Established Procedures:
PIT – 10%;
Social Tax – 2 MS for oneself

SERVICE CONTRACT
Arman is an IE: Generally Established Proc.
Amount of Contract is

Special Tax Regime - Patent:
PIT – 1%;
Social Tax – 1%
*Note: IP

SERVICE CONTRACT
Arman is an IE: Patent
Amount of Contract is KZT 300,000.
Expenses:

Special Tax Regime – Simplified Declaration:
PIT – 1,5%;
Social Tax – 1,5%;
*Note:

SERVICE CONTRACT
Arman is an IE: Simplified Declaration
Amount of Contract is KZT

Types of Taxes