of September 30, 2010 No. HK-21-28/11647
Association of taxpayers of Kazakhstan
Almaty, Ulitsa Auezova, 84, office 311
The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan, having considered within competence the letter of August 10, 2010 No. 526-08/10, reports the following.
On the individual income tax
concerning the first question
According to the subitem 2) of Item 1 of article 164 of the Tax Code, the income of the worker, taxable, received by it in natural form, includes, including property value, received from the employer on a grant basis. Cost gratuitously of the performed works, the rendered services is determined in the amount of the expenses incurred in connection with such performance of works, rendering services.
Besides, according to the subitem 3) of Item 1 of article 164 of the Tax Code, the income of the worker, taxable, received by it in natural form, includes, including payment of the cost of goods by the employer, the performed works, the rendered services received by the worker from the third parties.
Thus, payment of such services by the employer as treatment in sanatorium, payment of the rates which are not connected with advanced training apartment renovation, the machines, etc. rendered to the worker by third parties, and also payment to the worker of the goods acquired by it at the expense of means of the employer, is the income of the worker and is subject to taxation by the individual income tax at payment source.
concerning the second question
actually made expenses on payment of training, advanced trainings or retrainings;
actually made expenses on accommodation within the regulations established by the Government of the Republic of Kazakhstan;
actually made expenses on journey to the place of study in case of receipt and back after completion of training, advanced training or retraining;
the amounts of money appointed by the employer to payment to the worker in limits:
The 6-fold size of the monthly settlement indicator established by the Law on the republican budget and operating for January 1 of the corresponding financial year in days - during the term of training, advanced training or retraining of the worker within the Republic of Kazakhstan;
The 8-fold size of the monthly settlement indicator established by the Law on the republican budget and operating for January 1 of the corresponding financial year in days - during the term of training, advanced training or retraining of the worker outside the Republic of Kazakhstan.
At the same time, according to subitem 24-1) of Item 1 of article 156 of the Tax Code, from the income of physical person, taxable, are excluded, including actually made expenses of the employer on payment of training, advanced trainings or retrainings of the worker in case of the direction of this worker in official journey to other area for the purpose of training, advanced training or retraining according to the legislation of the Republic of Kazakhstan in the specialty connected with productive activity of the employer.
directly in the organization;
in the organizations of education realizing educational programs of technical and professional, postsecondary, higher and postgraduate education.
Thus, we believe that in case of observance of the above-stated conditions, regulations of subitems 24), 24-1) Items 1 of article 156 of the Tax Code can be applied irrespective of training directly in the organization or in the organizations of education realizing educational programs of technical and professional, postsecondary, higher and postgraduate education is provided.
concerning the third question
At the same time, according to Item 2 of Article 210 of the Labor code of the Republic of Kazakhstan, the employer shall provide the workers working with shift method during stay on subject to works by housing for ensuring their activity, delivery to place of employment and back, and also conditions for performance of works and inter-shift rest.
The employer provides conditions of stay of the worker on subject to works according to labor, collective agreements.
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