ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 20, 2018 No. 253

About approval of Rules of calculation of coefficient of the tax load of the taxpayer (tax agent), except for the physical persons which are not registered in tax authorities as individual entrepreneurs and who are not engaged in private practice

According to the subitem 14) Item 1 of article 30 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code) of PRIKAZYVAYU:

1. Approve the enclosed Rules of calculation of coefficient of the tax load of the taxpayer (tax agent) except for of the physical persons which are not registered in tax authorities as individual entrepreneurs and who are not engaged in private practice.

2. Declare invalid the order of the Minister of Finance of the Republic of Kazakhstan of December 28, 2015 No. 691 "About approval of Rules of calculation of coefficient of the tax load of the taxpayer (tax agent)" (registered in the Register of state registration of regulatory legal acts for No. 12723, published on January 13, 2016 in information system of law of Ad_let).

3. To committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (Tengebayev A. M.) in the procedure established by the legislation to provide:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) within ten calendar days from the date of state registration of this order the direction it the copy in paper and electronic type in the state and Russian languages in the Republican state company on the right of economic maintaining "The republican center of legal information" of the Ministry of Justice of the Republic of Kazakhstan for official publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

3) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan;

4) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1), 2) and 3) of this Item.

4. This order becomes effective after ten calendar days after day of its first official publication.

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of February 20, 2018 No. 253

Rules of calculation of coefficient of the tax load of the taxpayer (tax agent), except for the physical persons which are not registered in tax authorities as individual entrepreneurs and who are not engaged in private practice

Chapter 1. General provisions

1. These rules of calculation of coefficient of the tax load of the taxpayer (tax agent), except for the physical persons which are not registered in tax authorities as individual entrepreneurs and who are not engaged in private practice determine procedure of payments of coefficient of the tax load of the taxpayer (tax agent), used for the purpose of implementation of the subitem 14) of Item 1 of article 30 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code).

2. The coefficient of the tax load of the taxpayer (tax agent), except for the physical persons which are not registered in tax authorities as individual entrepreneurs and who are not engaged in private practice (further - coefficient of the tax load), reflects the characteristic of impact of the taxation system on business entity.

Chapter 2. Procedure of payments of coefficient of the tax load

3. Calculation of coefficient of the tax load is determined by the following formula:

KNN = H and OP / SGD X of 100%,

where:

KNN - coefficient of the tax load;

H and OP - the amount of the estimated taxes and other obligatory payments of the budget, the taxes paid to other states and the corporate income tax withheld at source of payment, the customs payments reflected in tax statements, except for, the value added tax and excises paid in case of commodity import, the value added tax if following the results of calendar year the total amount of tax developed with negative value;

SGD - the amount of gross annual income of the legal entity without the adjustments provided by articles 241 and 287 of the Tax Code and (or) the income of the legal entity applying special tax regime on the basis of the simplified declaration, or income of the individual entrepreneur gained in total for accounting tax period.

In case of submission of tax statements by the taxpayer (tax agent) in foreign currency, the amount of SGD specified in the declaration, is converted into national currency using the market rate of the currency exchange established for date of submission of tax statements.

4. Based on coefficient of the tax load of the taxpayer (tax agent), the industry average value of coefficient of the tax load determined by the following formula is calculated:

CO KHH = KHH1 + KHH2+KHH3 … KHHn/N, where

CO KHH - the industry average value of coefficient of the tax load;

KHH1, KHH2, KHH3, KNNN-coefficient of the tax load of taxpayers of the corresponding industry except for coefficients of the tax load of the exceeding 50 percent;

N - the number of the taxpayers of appropriate section participating in calculation without which taxpayer registration have no SGD.

5. The industry average value of coefficient of the tax load is calculated on the corresponding industries (to the second sign of code) determined based on the General qualifier of types of economic activity.

6. The industry average value of coefficient of the tax load is determined separately for legal entities and individual entrepreneurs by each regional region or the city of regional value.

7. The industry average value of coefficient of the tax load is calculated two times a year no later than January 1 and on July 1, following after accounting year.

8. The coefficient of the tax load allows to make the analysis of set of the taxes and other obligatory payments in the budget estimated in the specific taxpayer in various tax periods and also reflects the level of impact of system of the taxation on resulting effect of activities of the taxpayer (tax agent).

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