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LETTER OF THE TAX COMMITTEE OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of April 1, 2010 No. HK-21-51/3695

The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan in connection with changes, the introduced Law of the Republic of Kazakhstan of 30.12.2009 No. 234-IV "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning compulsory and mutual insurance, the taxation" (further - the Law of 30.12.2009 No. 234-IV) in the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" which became effective since January 1, 2010, reports that the Tax code for public institutions provides the following features of calculation, deduction and payment of the individual income tax and social tax.

On the individual income tax

Article 161-1 of the Tax Code, it is determined that according to the decision of state body its structural divisions and (or) territorial authorities can be considered as tax agents according to the income of employees of public institutions subordinated to them.

According to the decision of local executive body its structural divisions and (or) territorial (subordinate) authorities can be considered as tax agents according to the income of employees of public institutions subordinated to them.

At the same time the public institutions recognized according to the procedure, established by this Article, tax agents for the purposes of Section 12 of the Tax Code, are recognized payers of the social tax.

Payment of the individual income tax is made in the relevant budgets for the location of the tax agent.

Calculation, deduction and payment of the individual income tax is made by the tax agent according to the procedure and the terms established by Articles 161, 163 - 167 Tax codes.

At the same time, the declaration on the individual income tax and the social tax is submitted the tax agent according to the procedure and terms, stipulated in Clause 162 Tax codes.

On the social tax

According to Item 3 of article 355 of the Tax Code, according to the decision of state body its structural divisions and (or) territorial authorities can be considered as payers of the social tax which is subject to payment for public institutions subordinated to them.

According to the decision of local executive body its structural divisions and (or) territorial (subordinate) authorities can be considered as payers of the social tax for public institutions subordinated to them.

The public institutions recognized as payers of the social tax according to the procedure, established by this Article, for the purposes of Chapter 19 of the Tax Code are recognized tax agents on the individual income tax.

At the same time according to Item 1 of article 360 of the Tax Code payment of the social tax is made no later than the 25th following tax period in the location of the taxpayer if other is not established by the Tax code.

By Item 1 of article 364 of the Tax Code it is determined that the declaration on the individual income tax and the social tax is submitted payers in tax authorities in the location quarterly no later than the 15th day of the second month following reporting quarter.

This letter is sent for management in work.

To tax departments to take measures for bringing this letter to data of taxpayers, including by its placement at information stands in the centers for acceptance and information processing, and also on the websites of territorial tax authorities.

 

Vice-chairman T. Botakanova

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

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