2.2. Payers, the object of taxation and the procedure for determining the tax base

The introduction of VAT in RK provides equal treatment to be involved in the budget process all businesses, regardless of the organizational - legal forms of ownership.

VAT payers are:

- Organization;

- Individual entrepreneurs;

- Persons recognized as VAT payers in connection with the movement of goods across the customs border of the Republic of Kazakhstan.

Payers subject to mandatory registration with the tax authorities. Foreign entities are entitled to register the location of their permanent missions in Kazakhstan.

Foreign organizations with multiple RK units are selected by individual unit, the place of tax registration which they will submit declarations and pay VAT in general for operations of all of the units of the Republic of Kazakhstan. On his choice of foreign organizations shall notify the tax authorities of the location of their units.

Organizations and individual entrepreneurs may be exempted from the duties of VAT if the previous three consecutive calendar months, the amount of their revenue from the sale of goods (works, services), excluding VAT does not exceed a total of 2 million Tenge. However, the exemption does not get organizations and individual entrepreneurs realizing excisable goods during the preceding three calendar months. Exemption does not apply in respect of obligations arising in connection with the importation of goods into Kazakhstan.

Anyone who uses the right to be released must submit to the tax authority written notice prescribed form and the following documents confirming the right to be released:

Out of the balance sheet (represent the organization);

- Excerpt from the book sales;

- Excerpt from the book of income and expenditure and business transactions (are self-employed);

- Copy of the log of received and issued invoices.

Notification and documents submitted no later than the 20th of the month, at which those persons entitled to use the exemption.

Exemption is for a period of 12 consecutive calendar months. It can then be extended. However, if during the period in which organizations and individual entrepreneurs use the right to release the amount of revenue from sales excluding VAT for each three consecutive calendar months to over 2 million Tenge. or if the taxpayer realizes the excisable goods, the payers from the 1st of the month in which there was such an excess or the enforcing of excisable goods and (or) excisable mineral raw materials to the end of the period of exemption shall have no right to release. VAT amount for this month be restored and transferred to the budget. Recovery amounts are also subject to VAT if the taxpayer has not submitted the required documents (or submitted documents containing false information), and if the tax authority found that the taxpayer does not comply with the above restrictions.

The amount of tax to be deducted by the payer made to use their right to liberation, to purchase, but do not use the goods (works, services) after the sending of the notice be reversed in the last tax period before sending the notice by reducing tax deductions. The amount of tax paid on goods (works, services) purchased by the payer, have lost the right to free, prior to the loss of this right and used by the payer after the loss of this right in carrying out taxable transactions are deductible.

When you release the taxpayer from the duties of the taxpayer's settlement and primary records are made and invoices issued without providing adequate amounts of tax. They endorse or stamped "No tax (VAT)." Therefore, the buyer has the opportunity to recover what - or amounts and must pay to the budget the entire amount of tax impose on them the next buyer. As a result, no exemption is granted by the State, but by the buyers.

The objects of taxation for VAT are operations such as:

sale of goods (works, services) in Kazakhstan, including the collateral, and the transfer of goods (the results of works, services) on a compensation agreement (material goods submitted by the parties instead of performance of the obligation) or innovations (the obligation to terminate the agreement parties to replace the original obligation that existed between them, other commitments to a different object or method of execution), and the transfer of property rights. The transfer of ownership of the goods, the results of work performed, services rendered free of charge also recognize implementation;

- Transfer in Kazakhstan goods (works, services) for their own use, the cost of which is not deductible for tax income of organizations, including through depreciation deductions;

- perform construction work for own consumption;

- Importation of goods into the customs territory of the Kazakhstan.

Simultaneously, NC RK defines the list of operations that are not recognized by the implementation:

1. Conduct operations related to the handling of Kazakhstan and foreign currency (except for numismatic purposes);

2. Transfer of fixed assets, intangible assets and (or) other property of the organization, its successor (s) in its reorganization;

3. Transfer of fixed assets, intangible assets and (or) other property of non-profit organizations to carry out the main statutory activities not related to the business;

4. Transfer of property, if such transfer is of an investment nature (in particular, contributions to the authorized (share) capital of business entities, contributions under a partnership agreement (contract on joint activity), shares in mutual funds of cooperatives);

5. Transfer of property within the original contribution to a participant business association or partnership (or its successor heir) on exit (retirement) of the business association or partnership, as well as in the distribution of property of the business association or partnership between the parties;

6. transfer of property within the original contribution to a participant partnership agreement (contract on joint activity) or to his successor in the event of allotment of his share of the property held in common ownership of the contracting parties, or division of property;

7. Transfer of dwellings to individuals in homes or public housing in privatization;

8. Seizure of property through confiscation, inheritance of property, as well as in the treatment of the property of others, and the mismanagement of abandoned things, mismanagement of animals, finds treasure in accordance with the Civil Code of Kazakhstan.

9. transfer at no cost houses, kindergartens, clubs, resorts and other social - cultural and housing - communal, as well as roads, power grids, substations, gas pipelines, water intake structures, and other similar facilities to the state authorities and local self-government (or by the decision of these bodies, specialized organizations use or operation of facilities for their intended purpose);

10. transfer of the property of state and municipal enterprises, purchased within privatization;

11. execution of works (services) bodies within the system of state power and local self-government, as part of their assigned exclusive authority in certain areas if the obligation of the above works (services) established by the legislation of the Kazakhstan, the legislation of the subjects of the Kazakhstan, acts of local self-government;

12. transfer free of fixed assets to the state power and government and local authorities, as well as budgetary institutions, state and municipal unitary enterprises;

13. Operations involving the sale of land (shares in them);

14. Transfer of the property rights of the organization of his successor (s).

In the taxable turnover of excisable goods include the amount of excise taxes.

In the taxable turnover of goods from raw materials and materials includes the cost of processing.

For building, construction, installation and repair organizations taxable turnover shall be the value of sales of construction products (works, services), some at bargain prices with regard to their change in the course of work due to an increase (decrease) in prices of construction materials, the tariffs for transportation and other types of services.

It is important to note that for tax purposes, no distinction between the economic and contractual management of construction works: construction works performed by their own resources, equal to the work done on the side, and are subject to VAT in the normal manner.

For tax purposes, the goods are considered objects, items, products, including industrial - industrial use, real property, including buildings and structures, as well as electrical and thermal energy, gas.

With the implementation of works subject to VAT volume of construction and installation, maintenance, scientific - research, research - design, engineering, project - exploration, restoration and other works.

For services subject to VAT are:

1. passenger services, freight transport services on transportation of gas, oil, petroleum products, electrical and thermal energy, transportation services, unloading, handling and storage of goods;

2. Services for rental property and real estate, including the lease;

3. Intermediary services;

4. Services communication enterprises, consumer services, housing and utilities;

5. Service organizations and institutions of physical culture and sports;

6. Service order fulfillment trading enterprises;

7. Services for advertising;

8. Innovative services, data processing and information services;

9. Other paid services (other than a lease).

[8]

VAT levied on only the pace of implementation in Kazakhstan. Therefore, for tax purposes, it is important to determine the location of the sales turnover.

The place of supply of goods shall be the territory of the Kazakhstan:

If the goods are in Kazakhstan and not shipped or transported;

If the goods are at the start of shipment or transportation in the territory of Kazakhstan.

The places of supply of works or services are recognized in Kazakhstan, if:

1. Works (services) directly connected with real estate (except for air, marine and inland navigation, and space objects) in the territory of the Republic of Kazakhstan (in particular construction, erection, construction, repair, restoration, work on gardening, rental services;

2. Works (services) are connected directly to the personal property, aircraft, marine vessels and inland vessels, within the territory of the Republic of Kazakhstan (in particular, installation, assembly, processing, handling, repair and maintenance);

3. Services actually rendered to the Republic of Kazakhstan in the sphere of culture, education (training), physical education, tourism, recreation and sport;

4. Buyer of works (services) operates in the Republic of Kazakhstan.

The place of the buyer shall be the territory of the Kazakhstan in the event of an actual presence of the buyer of works (services) specified in this subparagraph, RK on the basis of the state registration of the organization or individual entrepreneur, and in its absence - on the basis of the location specified in the founding documents of the organization, location management of the organization, the location of its permanent executive body, the location of the permanent establishment (if works (services) rendered through that permanent establishment), place of residence of the individual. The provisions of this subparagraph shall apply:

- Transfer, granting of patents, licenses, trademarks, copyrights, or other similar rights;

- providing services (works) on the development of computer programs and databases (software and information products, computers), their adaptation and modification;

- providing consulting, legal, accounting, engineering, advertising, marketing services, data processing services, as well as research and development. By engineering services include engineering and consulting services for the preparation of production and sales, training of construction and operation of industrial, infrastructure, agricultural and other facilities, design and project services (feasibility studies, design - design development and other services). It offers information processing services are to implement data collection and compilation, systematization of information files and provide the user with the results of processing of the information;

- The provision of personnel, if staff work in customer activity;

- Lease of movable property, except for land vehicles;

- Service delivery agent, which attracts on behalf of the main party of the contract entity (company or individual) to provide services under this subparagraph;

[2]

4.1 transportation services and transportation, as well as services (work), directly related to transportation (except for services (work) that are directly related to the transport and shipment of goods in transit), are (done) Kazakhstan organizations or employers, if the point of origin, and ( or) the destination is in Kazakhstan.

The place of supply of services is also recognized as the Republic of Kazakhstan, if the vehicles on the charter contract would be expected for these vehicles, provided by Kazakhstan organizations and businesses and points of departure and destination are in the Kazakhstan. Recognized aerial vehicles, vessels and inland vessels used for the transport of goods and passengers;

4.2 services (work), directly related to the transport of goods in transit, are (run) organizations or businesses, the place where the activities recognized as the Republic of Kazakhstan;

5. The organization or entrepreneur who perform the work (in terms of execution of works (rendering services), not covered by the above

Paragraphs. 1 - 4.1).

Additionally it should be noted that the place of supply of works (services) are not recognized as the Republic of Kazakhstan, if:

1. works (services) directly connected with real estate (except for air, marine and inland waterway vessels and space objects) located outside the Kazakhstan Federation (in particular, construction, erection, construction, repair, restoration, work on landscaping, rental services);

2. works (services) are connected directly with visiting foreign movable property, as well as with visiting foreign aircraft, marine vessels and inland vessels (eg, installation, assembly, processing, handling, repair, maintenance);

3. Services are actually rendered abroad in the field of culture, art, education (learning), physical education, tourism, recreation and sport;

4. Customer of works (services) does not operate in Kazakhstan. This paragraph applies when performing the types of work and services that are listed in the above paragraph 4;

5. Transportation services and services (work), directly related to the transport, transportation, chartering, are not listed in the above podp.4.1 and 4.2.

Place of activity of the organization or entrepreneur, performing works (rendering services), not covered by the above paragraphs. 1-4.1, shall be the territory of the Kazakhstan in the case of the actual presence of the organization or an entrepreneur in Kazakhstan, based on state registration, and in its absence - on the basis of the location specified in the founding documents of the organization, place of management of the organization, the location of the permanent executive body of the organization, location Permanent Mission of the Kazakhstan (if the work performed (services rendered) through the office) or place of residence of the entrepreneur.

Place of activity of the organization or companies, providing for the use of aircraft, ships and inland vessels in a lease (charter at the time) with the crew, as well as transportation services, is not recognized by the RK, if the carriage is between ports in a outside KZ.

If the implementation of works (services) is auxiliary to the implementation of major works (services), this place is the place supporting the implementation of the implementation of major works (services).

Documents confirming the place of work (services) are:

1. Contract signed with foreign or KZ people;

2. Documents confirming the execution of works (services).

For VAT, for that matter, and to levy other taxes, of particular importance is the determination of the date of occurrence of the object of taxation, in this case - the sale (transfer) of goods (works, services). You can also talk about the time the tax base.

As a general rule the time the base is the earliest of the following dates:

1. Day of shipment (transfer) of goods, property rights;

2. Date of payment, partial payment for future delivery of goods, transfer of property rights.

If the goods are not shipped or transported, but there is a transfer of ownership of it, such a transfer equal to the shipment.

In the case of the payer - the manufacturer of goods payment, partial payment for the future delivery of goods, the manufacture of which the duration is more than 6 months (on a list established by the Government of the Republic of Kazakhstan), the payer is entitled to determine the time the base as the day of shipment (transfer) of goods in the presence of separate accounting of the transactions and the amount of tax on purchased goods, including fixed assets and intangible assets, property rights, used to carry out operations for the production of durable goods production cycle and other operations.

Upon receipt of payment, partial payment by the taxpayer - the manufacturer of goods together with the tax return is a contract with the buyer (copy), and a document confirming the production cycle of goods, including their names, date of manufacture, manufacturer's name of the organization which issued the taxpayer - the manufacturer the federal executive branch responsible for public policy and legal regulation in the sphere of industry, defense industry, fuel and energy complex.

Determining when the tax base in this order of VAT deductions made at the time the base.

If the time the base is the date of payment, partial payment for future delivery of goods or the date of transfer of property rights, on the day of delivery of the goods or the date of transfer of property rights in respect of the previously received payment, partial payment also raises the time the base.

Elements of the tax base are recognized by the legislation:

- Tax object, that is, the pace of sales of goods and services;

- Future object of tax (advances received);

- Other means, if they receive related to the calculation for payment of goods (the amount of fines, penalties and forfeits on economic agreements, funds transferred to the funds of enterprises).

The tax base is determined on the basis of prices set in accordance with Art. 40 Tax Code of RK. [6]

In applying the taxpayers with the sale (transfer, implementation, providing for their own use) products, the transfer of property rights of the different rates base is determined separately for each type of goods, property rights that are subject to different rates. In applying the same base rate determined by the total of all types of transactions that are subject to this rate.

In determining the base of the proceeds from the sale of goods is determined based on the total income of the payer involved in the calculations for payment of goods he had received in cash or in kind, including payment for securities. Said income accounted for by the possibility of their evaluation, and to the extent that they can be estimated. In determining the base revenue (expense) of the payer in the currency is converted into Tenges at the exchange rate of the CBR on the date corresponding to the time of the tax base for sale (transfer) of goods and property rights.

Upon receipt by the payer payment, partial payment for the future delivery of goods base is determined based on the amount of payment received, including VAT, excluding payment, partial payment received by the payer - the manufacturer of goods in the future delivery of products, the duration of production in excess of 6 months (according to the list the government of the Kazakhstan), when the taxpayer is entitled to determine the time the base as the date of shipment (transfer) of goods.

Tax Code of RK (v. 155-162) establishes a procedure for determining the tax base, depending on the particular implementation:

- The transfer of property rights;

- When the taxpayer receives income on the basis of contracts of agency, contracts, commission or agency agreements;

- The implementation of transport and sale of international communication;

- The implementation of the whole enterprise as a property complex;

- When making transactions on the transfer of goods (works, services) for their own use and implementation of construction works for their own consumption;

- The importation of goods into the customs territory of the Kazakhstann Federation;

- The tax base tax agents;

- The tax base in view of the sums involved in the calculations for the payment of goods (works, services).