of May 11, 2014 No. 472
About approval of Rules of calculation of annual average number of workers and the annual average income of subjects of private entrepreneurship
According to subitem 23-2) of article 14 of the Law of the Republic of Kazakhstan of January 31, 2006 "About private entrepreneurship" the Government of the Republic of Kazakhstan DECIDES:
1. Approve the enclosed Rules of calculation of annual average number of workers and the annual average income of subjects of private entrepreneurship.
2. This resolution becomes effective after ten calendar days after day of its first official publication.
Prime Minister of the Republic of Kazakhstan
K. Masimov
Approved by the Order of the Government of the Republic of Kazakhstan of May 11, 2014 No. 472
1. These rules of calculation of annual average number of workers and the annual average income of subjects of private entrepreneurship (further - Rules) are developed according to subitem 23-2) of article 14 of the Law of the Republic of Kazakhstan of January 31, 2006 "About private entrepreneurship" (further - the Law) and determine procedure of payments of annual average number of workers and the annual average income of subjects of private entrepreneurship.
2. For calculation of annual average number of workers and the annual average income of subjects of private entrepreneurship information containing in the database of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan is used.
3. The annual average number and the annual average income are calculated automatically the Register of subjects of private entrepreneurship.
4. For calculation of annual average number of workers of subjects of private entrepreneurship the data on the number of workers of subjects of private entrepreneurship according to Item 7 of article 6 of the Law reflected in tax statements are used.
5. The annual average number of workers of subjects of private entrepreneurship is calculated as the amount of number of workers in twelve months 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 private entrepreneurship.
The first calculation of annual average number of workers of subjects of private entrepreneurship is perfromed after submission of the first annual tax statements by these subjects.
7. The following information from tax statements of subjects of private entrepreneurship is taken into consideration of the annual average income:
1) gross annual income of subjects of private entrepreneurship;
2) the income of the subjects of private entrepreneurship applying special tax regimes.
The annual average income of the subjects of private 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 private entrepreneurship joins all income types of subjects of private entrepreneurship, stipulated in Article 85 Codes of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget", and also the income of the subjects of private entrepreneurship applying special tax regimes on the basis of the patent or the simplified declaration.
9. The annual average income of the subject of private entrepreneurship is the amount of gross annual income or the income of the subject of the private entrepreneurship applying special tax regime for the last three years divided into three.
10. For newly created subjects of private 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 private entrepreneurship applying special tax regime in year.
11. The annual average income of the subject of the private 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 private entrepreneurship applying special tax regime in two years divided into two.
12. Calculation of the annual average income of subjects of private 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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The document ceased to be valid since January 1, 2016 according to Item 2 of the Order of the Government of the Republic of Kazakhstan of December 30, 2015 No. 1128