2.3 Value-added tax rate

Currently, Kazakhstan is the VAT rate of 12%:

0% - the goods (other than natural gas, which is exported to the territory of the CIS), exported under the customs regime of export, as well as the works (services) directly related to the production and sale of goods (on the organization and maintenance of traffic, transportation and transportation , organization, maintenance, loading and reloading or exportation of goods imported to the Republic of Kazakhstan performed (provided) Kazakh organizations or businesses (except for Kazakh carriers for rail transport), and other similar works (services), as well as works (services) processing of goods placed under the regime for processing on customs territory);

For (services) directly related to the transportation or shipment of goods placed under a regime of international customs transit;

On services for passengers and baggage from the Kazakhstann Federation in the design of transport on the basis of common international shipping documents;

For (services) performed (provided) in outer space, as well as on a set of preparatory ground work (services), technically conditionality and is inextricably linked with the works (services) in space;

Precious Metals taxpayers, engaged in their production or manufacture of scrap and waste, the State Fund of Precious Metals and Precious Stones of Kazakhstan, the Central Bank, banks;

the goods (works, services) for the official use of foreign diplomatic equivalent representative or for personal use of a diplomatic or administrative and technical staff of these offices, including those living with their families;

For the supplies brought from RK Customs move supplies. Supplies are recognized fuel and lubricants, which are necessary to ensure the normal operation of airplanes, ships, vessels of mixed (river-sea);

Performed by Kazakhstan carriers in rail transport (services) on the carriage or transportation of goods exported abroad, as well as relating to such transport (services), including works (services) for transport management, maintenance, loading, reloading.

On transactions of sale of goods taxed at a rate of 0%, the tax authorities of the payer provide a separate declaration.

12% - for all goods (works, services), including excise food.

If the payer produces and sells goods that are taxed at different rates, you should keep a record of the sale of goods and the amount of VAT on them separately in the context of applied rates, and indicate in the VAT payment documents by type of goods, depending on the applied rates. In other words, the necessary condition of differential rates is now maintaining separate accounting of goods (works, services) and the amount of tax on them in the context of the approved rates. If a separate account is not provided, then the maximum rate - 12%.

Interest rates related to the overall rate of the following relationship:

Pc - settlement rate of VAT;

OS - general rate of VAT.

This formula can be derived from the following considerations. The total tax rate - the ratio of the amount of tax to its base, the turnover of sale based on the wholesale price:

A - Calculated rate - the rate - the ratio of tax to be based on the turnover of sales prices:

Pc - selling price - is the sum of the wholesale price and the VAT. Therefore, we make the following changes:

Pc - (Multiply the numerator and denominator)

However, in the present instead of the estimated rate of 15.25% applicable tax rate, defined as the percentage rate of 12% to the tax base as 100 and increased by a corresponding amount of the bet. [3]

The sale of goods (works, services) the price of goods to be increased by the amount of VAT, so to determine the amount of the tax in the price formed with VAT, just use the calculated rate.

It should be noted that the calculated rate is not any independent (third) tax rate. Calculated rate is derived from the primary and differs from the latter is not, as is a method of calculation. Thus, if the rate of 12%, set in relation to the price to the inclusion of VAT, then the calculated rate equal to 15, 25%, is obtained automatically when allocating the basic rate of 12% to the final selling price, including VAT.

For example, if the total cost of the product 480 n., And profits referred to in the wholesale price - 170 n., The wholesale price will be 650 n. (480 +170). VAT thus equals 117 n. (12% of 650 Tenges.). Selling price of 767 n. (650 117).

Share of VAT (117 n.) In wholesale price (650 n.) Is 12% and the share of the same amount of VAT (117 n.) In the selling price (767 n.), Ie in the selling price already includes VAT - 15.25%.

It follows that any settlement rate (15.25, 9.09%) means that taxation is the general procedure for standard rates (18 and 10%).

As a retailer selling both goods taxable at retail rates, they define the so-called average settlement rate based on the following relationship:

Pc =

Where VAT - the VAT attributable to the reporting period received goods;

P-value received for the period of goods for the price including VAT (except for products not subject to VAT only from suppliers, as well as purchased from the population).

Thus, in describing the VAT rate to subdivide them into standard, reduced, and special design (standard or reduced).

If trading enterprises do not keep separate accounts or to calculate the average rate, the calculation of VAT by the maximum level - 15.25%.

When making a payment documents VAT amount is allocated a separate line:

- To accounting documents (orders, requirements, orders, requirements), check register and registers to receive funds from the credit, petty cash receipts;

- In primary accounting documents (invoices, invoices, bills, acts of works and etc.) on which the calculations are made on barter transactions, prepayment (advance payment) calculations using bills and mutual cancellations.

A necessary condition to provide amounts of VAT payment documents is their presence in the primary accounting documents, based on which entries are made in the case of accounting and reflect the fact that business transaction.

Accounting documents, in which the VAT is not selected, the establishment of banks should not be accepted for execution. [5]

Non-payment or partial payment of the amount of tax through under the tax base, a wrong calculation of tax (including the tax payable in connection with the movement of goods across the border of the Republic of Kazakhstan) or other unlawful actions (inaction) shall levy a fine of 20% of the unpaid tax. If these acts are committed intentionally, the penalty is doubled.

To the amount of VAT paid to suppliers could be claimed for reimbursement from the budget, all of the primary documents (invoices, bills) and the calculations of the payment documents.

VAT is paid at the end of each tax period on the basis of the actual implementation of the expiration of a period not later than the 20th of the month following the tax period.

When goods are imported into Kazakhstan VAT amount is paid in accordance with the customs legislation.

VAT payable to the budget for the implementation of operations in the Kazakhstan Federation shall be paid at the place of taxation payer.

Tax agents pay VAT for the tax period in which there was a corresponding implementation, for its location.

Payers must submit to the tax authorities at the place of registration tax return no later than the 20th day of the month following the tax period.

Payers with monthly during the quarter the amount of revenue from sales, excluding VAT, does not exceed 2 mln.tg. is entitled to pay VAT on the basis of actual sales for the last quarter not later than the 20th of the month following the expiration of a quarter.

Payers, paying tax on a quarterly basis, submit a declaration not later than the 20th of the month following the expiration of a quarter. Form VAT reporting is presented in Appendix 1

When you receive the goods, materials, services, together with false and acts, we receive the invoice.

After checking the filling invoice purchases filed in the folder "Shopping" and recorded in the log book - Invoice Number. (Annex 2)

At the end of the month is supplied to all entered invoices.

Log of invoices of purchases for November 2010

№	Date	Seller	Sum, tg	Payment
1/03	10.11 №14	ООО «Light» (VAT 9000-00)	59000-00
1/03	14.11 №2	ООО «Sunrise» (VAT 2745-76)	18000-00
		November sum	77000-00

[14]

Book purchases from January 1, 2010 are formed on charge, which means that all received monthly invoices can be entered into the book purchases.

The exception may be an invoice drawn up correctly, or the invoice for the fixed assets, which are recorded in the book of purchases of fixed assets after entering into service.

№	Date	Seller	Sum, tg	VAT	Payment
1/03	10.11 №14	ООО «Light»	50000-00	9000-00	59000-00
2/03	14.11 №2	ООО «Sunrise»	15254-24	2745-76	18000-00
		November sum	65254-24	11745-76	77000-00

[15]

Book purchases stitched, making numbers, signed by the manager and the chief accountant of the organization.

Since being with the accounting software, the book purchases stitched at the end of the year.

The sale of goods and services are issued invoices, statements and invoices - invoices.

All prescription invoices are entered in the register of invoices of sales.

Log of sales invoices for November 2010.

№	Date	Consumer	Sum	Payment
3	28.11 №3	ООО «IRINA» (VAT 9000-00)	59000-00
		November Sum	59000-00

[15]

You then need to create the book sales for the month.

Book sales from January 1, 2010 is formed on charge, which means that all the prescribed monthly invoice can be entered into the book sales.

In order to properly form the book sales in the calculation of the population, on the last day of the month the invoice is issued for the implementation of cash for the total amount of revenue for the month.

Book sales for November 2010.

№	Date	Consumer	Sum	Without VAT	Payment
3	28.11 №3	ООО «IRINA»	500000-00	9000	59000-00
		November sum	500000-00	9000	59000-00

Book sales must be tied together, numbered, signed by the director and chief accountant, under seal.

Themselves invoice along with patch and acts should be filed away in a folder "Sales" with the magazine invoice discounting sales. (Anal 3) In the future, they will be recorded in the log of transactions. A book sales only need to calculate and VAT.