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The document ceased to be valid since  March 27, 2018 according to Item 2 of the Order of the Minister of Finance of the Republic of Kazakhstan of February 20, 2018 No. 253

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)

According to the subitem 12) Item 1 of article 557 of the Code of the Republic of Kazakhstan of December 10, 2008 "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).

2. To committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (Ergozhin of E.) 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 after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan its direction on official publication in periodic printing editions and information system of law of Ad_let, and also 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 placement 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.

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

Minister

B. Sultanov

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of December 28, 2015 No. 691

Rules of calculation of coefficient of the tax load of the taxpayer (tax agent)

1. General provisions

1. These rules of calculation of coefficient of the tax load of the taxpayer (tax agent) determine procedure of payments of coefficient of the tax load of the taxpayer (tax agent), used for the purpose of implementation of the subitem 12) of Item 1 of article 557 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code).

2. The coefficient of the tax load of the taxpayer (tax agent) reflects the characteristic of impact of the taxation system on business entity.

2. Procedure of payments of coefficient of the tax load

3. Calculation of coefficient of the tax load of the taxpayer (tax agent) is determined as the relation of the estimated and (or) accrued taxes and other obligatory payments in the budget to gross annual income of the legal entity (the income of the individual entrepreneur) without adjustments, stipulated in Article 99 Tax codes, by the following formula:

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

where:

KNN - coefficient of the tax load of the taxpayer (tax agent);

N and OP - the amount of the taxes estimated and (or) accrued for calendar year and other obligatory payments in the budget, except for:

corporate and individual income the taxes withheld at payment source;

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 which is subject to payment in the budget and (or) being excess developed with negative value;

SGD - the amount of gross annual income of the legal entity without adjustments, the stipulated in Article 99 Tax code, and the income of the individual entrepreneur received in total for accounting tax period.

4. 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.

3. Final provisions

5. The coefficient of the tax load of the taxpayer (tax agent) 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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