22. The classification characteristic of individual income tax. Systems of the personal income taxation. See to 23. Bases of construction and collection of individual income tax in Kazakhstan.

Payers: 1. Natural persons having taxable items of personal income tax. 2. Payers of gambling business tax, fixed tax shall not be payers of personal income tax on income from carrying out of the types of activity. Taxable Items: 1) income taxable at source of payment; 2) income not taxable at source of payment. Tax Rates. 1. Taxpayer's income, except for income specified in paragraph 2 of this Article, shall be taxed at a rate of 10 per cent. 2. Income in the form of dividends received from sources in the Republic of Kazakhstan and beyond its boundaries shall be taxed at a rate of 5 per cent. The Tax Period. The tax period for the assessment by tax agents of personal income tax from income taxable at source of payment shall be calendar month. Income Taxable at Source of Payment. The following types of income shall be recognised as income taxable at source of payment: 1) income of employees; 2) income of natural per sons from tax agents; 3) pension payments from accumulation pension funds; 4) income in the form of dividends, interest, winnings; 5) stipends; 6) income under accumulation insurance agreements. The Assessment, Withholding and Payment of Tax 1. The assessment of personal income tax shall be performed by tax agents in relation to income taxable at source of payment when computing income subject to tax. 2. The withholding of personal income tax shall be carried out by the tax agent not later than the day of payment of income taxable at source of payment. Tax rate – 10%. Income, not levies at the source of payment: 1) property income; 2) taxable income of individual entrepreneurship; 3) income of advocates and private notary.

24. The social tax: the calculation and collection mechanism.

Payers of social tax are:

1) individual entrepreneurs;

2) private notaries, private bailiffs, lawyers;

3) legal persons-residents of the Republic of Kazakhstan, unless otherwise stipulated by item 2 of this article;

4) non-resident legal entities carrying out activities in the Republic of Kazakhstan through the permanent institution.

Subject: -For legal entities - the expenses of the employer, paid to the employees-residents and non-residents in the form of income and the income of foreign staff, and payments to physical persons on the contract for the repayable rendering of services.

-For private notaries and lawyers - the number of workers, including the payers.

Shall not be subject to income: 1) payments made for the account of means of grants; 2) the state awards, scholarships, established by the President of the Republic of Kazakhstan, the Government of the Republic of Kazakhstan; 3) the cash awards awards for prize-winning places on sports competitions, shows, contests; 4) compensation payable in respect of the termination of the contract in the event of termination of the employer - the physical person or liquidation of the employer - legal person, reduction of number or staff of workers, in the sizes established by the legislation of the Republic of Kazakhstan; 5) compensation paid by the employer to employees for unused paid annual leave; 6) a compulsory contribution of employees ' contributions to pension funds in accordance with the legislation of the Republic of Kazakhstan.

Tax rate-For legal entities-residents of the Republic of Kazakhstan, as well as non-residents operating in the Republic of Kazakhstan through a permanent establishment, branches and representative offices of foreign legal entities, shall pay social tax at a rate of 11 % from the amounts of income tax paid by the employer.

-Individual entrepreneurs, except for applying special tax modes, in addition to the special tax regime for certain types of activities, private notaries, lawyers pay social tax in the amount of two monthly calculation index for themselves and one monthly calculation index for each employee.-Specialized organization in which disabled persons with locomotor system disorders, loss of hearing, speech, vision pay social tax at a rate of 4.5%.

The calculation of social tax is calculated by applying the rate reduced by the size of social payments in the State Fund of social insurance ГФСС, calculated in accordance with the legislative act of the Republic of Kazakhstan on obligatory social insurance, the object of taxation of the social tax for the tax year. In 2012, the rate of social contributions is equal to 5 % of the amount of the wage net of compulsory pension contributions.

Order of payment of the tax:

The payment of the social tax is paid not later than the 25th of the month following the reporting month, at the place of registration of the taxpayer.

The tax period - calendar month.

The Declaration on social tax should be submitted to the tax authorities on a quarterly basis not later than the 15th of the second month following the reporting quarter.

25. Special tax modes in RК: the patent, the simplified declaration (bases and criteria of application). Спец.нал. режимы предусматриваются в отношении: 1) субъектов малого бизнеса; 2) крестьянских или фермерских хозяйств; 3) юр. лиц - производителей сельскохозяйственной продукции и сельских потребительских кооперативов; Разовый талон - документ, удостоверяющий право применения спец. Патент - документ, подтверждающий факт расчета с бюджетом по Ind.Inc.T, за исключением Ind.Inc.T, удерживаемого у источника выплаты, и соц.налога. Специальный налоговый режим на основе упрощенной декларации применяют субъекты малого бизнеса, соответствующие следующим условиям: 1)для индивид. Предпринимателей (предельная среднесписочная численность работников за квартал составляет 25 чел, включая самого индивидуального предпринимателя; предельный доход за квартал составляет 10,0 млн. т); 2)для юр.лиц (предельная среднесписочная численность работников за квартал составляет 50 чел; предельный доход за квартал составляет 25,0 млн. т). Налоговым периодом для индивид. предпринимателей, применяющих спец. Нал. режим на основе упрощенной декларации, является квартал. Расчет суммы налогов по упрощенной декларации: 1) Исчисление нал. по упрощенной декларации производится по окончании квартала путем применения к фактически полученному доходу (без учета затрат) ставки 3 % к доходу; у индивид. предпринимателей - не менее 2-кратного (МЗП=18660), у юр.лиц - не менее 2,5 - кратного МЗП. Исчисленная сумма налогов уплачивается в бюджет в виде индивидуального (корпоративного) подоходного налога в размере ½ от исчисленной суммы налогов и соц. налога в размере ½ от исчисленной суммы налогов за минусом суммы соц. отчислений в Гос. фонд соц. страхования.