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ORDER OF THE MINISTER OF NATIONAL ECONOMY OF THE REPUBLIC OF KAZAKHSTAN

of June 29, 2023 No. 125

About approval of Rules of calculation of annual average number of workers and the annual average income of subjects of entrepreneurship

According to subitem 174-2) of the Regulations on the Ministry of national economy of the Republic of Kazakhstan approved by the order of the Government of the Republic of Kazakhstan of September 24, 2014 No. 1011, I ORDER:

1. Approve the enclosed Rules of calculation of annual average number of workers and the annual average income of subjects of entrepreneurship.

2. To provide to department of policy of development of entrepreneurship of the Ministry of national economy of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan state registration of this order in the Ministry of Justice of the Republic of Kazakhstan and its placement on Internet resource of the Ministry of national economy of the Republic of Kazakhstan.

3. To impose control of execution of this order on the first vice-minister of national economy of the Republic of Kazakhstan.

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

Minister of national economy of the Republic of Kazakhstan

A. Kuantyrov

It is approved

Ministry of Finance of the Republic of Kazakhstan

 

Approved by the Order of the Minister of national economy of the Republic of Kazakhstan of June 29, 2023 No. 125

Rules of calculation of annual average number of workers and annual average income of subjects of entrepreneurship

Chapter 1. General provisions

1. These rules of calculation of annual average number of workers and the annual average income of subjects of entrepreneurship (further - Rules) are developed according to subitem 174-2) of the Regulations on the Ministry of national economy of the Republic of Kazakhstan approved by the order of the Government of the Republic of Kazakhstan of September 24, 2014 No. 1011, and determine procedure of payments of annual average number of workers and the annual average income of subjects of entrepreneurship.

2. For calculation of annual average number of workers and the annual average income of subjects of entrepreneurship information containing in the database of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan is used.

3. The annual average number of workers and the annual average income of subjects of entrepreneurship are calculated automatically the register of subjects of entrepreneurship.

Chapter 2. Procedure of payments of annual average number of workers of subjects of entrepreneurship

4. For calculation of annual average number of workers of subjects of entrepreneurship the data on the number of workers of subjects of entrepreneurship according to part five of Item 2 of article 24 of the Entrepreneurial code of the Republic of Kazakhstan (further - the Code) reflected in tax statements are used.

5. The annual average number of workers of subjects of entrepreneurship is calculated as the amount of number of workers for calendar year (from January 1 to December 31) divided into twelve.

6. In the first year of work till November 15 of the next year calculation of annual average number of workers is not made for newly created subjects of entrepreneurship.

The first calculation of annual average number of workers of subjects of entrepreneurship is perfromed after submission of the first annual tax statements by these subjects.

Chapter 3. Procedure of payments of the annual average income of subjects of entrepreneurship

7. The following information from tax statements of subjects of entrepreneurship is taken into consideration of the annual average income:

1) gross annual income of subjects of entrepreneurship;

2) the income of the subjects of entrepreneurship applying special tax regimes.

The annual average income of the subjects of entrepreneurship performing the activities in the field of gaming, applying special tax regime for country and the farms which are payers of the fixed and land tax is not calculated.

8. The annual average income of subjects of entrepreneurship joins income types of subjects of entrepreneurship, stipulated in Article 226 Codes of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget (Tax code)", and also the income of the subjects of entrepreneurship applying special tax regimes to subjects of small business on the basis of the patent, the simplified declaration or with use of special mobile application.

9. The annual average income the amount of gross annual incomes or the income of the subjects of entrepreneurship applying according to the tax legislation of the Republic of Kazakhstan special tax regime on the basis of the patent, the simplified declaration or with use of special mobile application, for the last three years, divided into three is considered.

10. For newly created subjects of entrepreneurship in the first year of work till November 15 of the next year calculation of the annual average income is not made.

The first calculation of the annual average income is perfromed after submission of the first annual tax statements by these subjects.

The annual average income in this case is the gross annual income or the income of the subject of the entrepreneurship applying special tax regime in year.

11. The annual average income of the subject of the entrepreneurship which handed over annual tax statements in two years is the amount of gross annual income or annual earnings of the subject of the entrepreneurship applying special tax regime in two years, divided into two.

12. Calculation of the annual average income of subjects of entrepreneurship for the idle subjects including who suspended submission of tax statements according to the tax legislation of the Republic of Kazakhstan is performed according to Items 9, of 10 and 11 these rules.

 

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