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The document ceased to be valid since  January 1, 2021 according to Item 2 of the Order of the First deputy Premier-Ministra of the Republic of Kazakhstan - the Minister of Finance of the Republic of Kazakhstan of March 16, 2020 No. 275

I.O'S ORDER. MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of July 22, 2016 No. 383

About approval of Rules of determination of the income of physical person, taxable, indirect method

(as amended of the Order of the Minister of Finance of the Republic of Kazakhstan of 31.03.2017 No. 213)

According to Item 6 of article 643-1 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 determination of the income of physical person, taxable, by indirect method.

2. To committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (Ergozhin of E.) in the established legislation procedure 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 mass media and information system of law of Ad_let;

3) within five working days from the date of receipt of this order from the Ministry of Justice of the Republic of Kazakhstan its direction in the Republican state company on the right of economic introduction "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;

4) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan.

3. This order becomes effective since January 1, 2020 and is subject to official publication.

Acting minister

R. Dalenov

Approved by the Order of the acting minister of finance of the Republic of Kazakhstan of July 22, 2016 No. 383

Rules of determination of the income of physical person, taxable, indirect method

Chapter 1. General provisions

1. These rules of determination of the income of physical person, taxable, are developed by indirect method according to Item 6 of article 643-1 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code) and determine procedure for determination of the income of physical person, taxable, indirect method during tax audit.

2. Determination of the income of physical person, taxable, indirect method is performed by bodies of state revenues of the Republic of Kazakhstan for the purpose of determination of completeness and reliability of the data specified to them in the declarations of physical person attracting emergence of the tax liability on the individual income tax.

3. Bodies of state revenues of the Republic of Kazakhstan apply the following types of indirect method of determination of the income of physical person:

1) method of increase in value of assets;

2) cost accounting method;

3) cash flow accounting method on bank accounts.

4. The method of increase in value of assets is used in case of availability at the physical person during the period covered by tax control, expenses on property acquisition which is subject to state or other registration and also property on which the rights and (or) transactions are subject to state or other registration. This method is applied by comparison of expenses on property acquisition (for example, the real estate, vehicles, securities, share, deposits), for certain period with the income reflected in the declaration of physical person.

5. The cost accounting method is used in case of availability at physical person during the period covered by tax control, the expenses which are not specified in item 4 of these rules.

This method is applied by comparison of the expenses of physical person which are not specified in item 4 of these rules (for example, expensive rest, repayment of the credits, cession of property, including money in gift, repayment of obligations) with the income reflected in the declaration of physical person.

6. The cash flow accounting method on bank accounts is used in case of change at physical person during the period covered by tax control, money savings of physical person on accounts in the banks and the organizations performing separate types of banking activities.

This method is applied by comparison of change of money savings of physical person on accounts in the banks and the organizations performing separate types of banking activities (for example, comparison frequent and considerable on money transfer amount physical person), with the income reflected in the declaration of physical person.

7. In case of need bodies of state revenues of the Republic of Kazakhstan use combination of the methods specified in Items 4, of 5 and 6 these rules.

Chapter 2. Procedure for determination of the income of physical person, taxable, indirect method

8. Determination of the income of physical person, taxable, indirect method consists of the following stages:

1) determination of the taxation objects and (or) objects connected with the taxation;

2) assessment of the taxation objects and (or) objects connected with the taxation;

3) calculation of the income of physical person.

9. For determination of the taxation objects and (or) objects connected with the taxation, bodies of state revenues of the Republic of Kazakhstan use data:

1) the banks and the organizations performing separate types of banking activities about availability and movement of money on bank accounts of physical person;

2) authorized state bodies, the non-state organizations, local executive bodies about the taxation objects and (or) objects connected with the taxation;

3) from forms of the tax statements provided by physical persons and legal entities according to the order of the Minister of Finance of the Republic of Kazakhstan of December 25, 2014 No. 587 "About approval of forms of tax statements and rules of their creation" (it is registered in the Register of state registration of regulatory legal acts at No. 10156);

4) about results of tax audits concerning persons with whom the physical person concluded bargains according to the legislation of the Republic of Kazakhstan, or on settlement with which at physical person arose debit and (or) accounts payable;

5) from mass media, the websites (taking into account availability of web purses).

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