26. Special tax modes in rk: the patent, the simplified declaration (bases and criteria of application).

subjects of small business; on the basis of patent; on the basis of simplified Declaration; on the basis of a single coupon; peasant or private farms; legal entities - producers of agricultural and rural consumer cooperatives; STRs do not apply to producers of oil products, of excisable products, subsoil users, consulting, financial, accounting services . STR on the basis of simplified Declaration apply subjects of small business, the relevant conditions: for individual entrepreneurs limit of the average number of employees for the quarter is 25 persons, including the employer; the income for the quarter is 10.0 million for legal entities; limit of the average number of employees for the quarter is 50 person; the income for the the quarter is 25.0 million tenge

The tax period for individual entrepreneurs applying special tax treatment on the basis of simplified Declaration, is the quarter. Maximum average number of employees for the quarter is determined as follows. For example, the number of employees of an individual entrepreneur in the first month of the reporting quarter is 8 people, in the second month of the reporting quarter is 10 person, in the third month of the reporting quarter consists of 11 people. Average number of employees for the quarter of approximately $ 11 people((9+11+12) / 3 of the month) Calculation of the amount of taxes under the simplified Declaration

Calculation of taxes under the simplified Declaration is made at the end of the quarter by the application to actually received income (excluding expenses) rate of 3 % to the income

After determining the amount of taxes shall be carried out correction of the calculated amount in the direction of decrease in dependence on the number of their employees in the amount of 1.5% of the amount of taxes. In this case, the adjustment can be carried out only in case, if the average monthly salary of employees employees at the end of the reporting quarter amounted to:

for individual entrepreneurs - not less than 2-fold of the minimum monthly wage (MMW), established by the legislation of the Republic of Kazakhstan

in case of legal persons - not less than 2.5 - fold of the minimum monthly wage

The calculated amount of tax paid to the budget in the form of individual (corporate) income tax in the amount of ½ from the calculated amount of taxes and social tax in the amount of ½ from the calculated tax amounts after deduction of social security contributions to the State Fund of social insurance. In this case the amount in the form of individual income tax is the sum of personal income tax for the individual entrepreneur.

Therefore, payroll, accrued employee, an individual entrepreneur is obliged to withhold personal income tax at the source of payment in the generally established order and submit on a quarterly basis not later than the 15th day of the month following the reporting period, the Calculation of the individual income tax. STR on the basis of a patent shall be applied, provided:

Do not use labour of hired workers

Is carried out in the form of a personal business

Income for the tax period does not exceed 200 times the minimum wage

Calculation of cost of the patent: 2% to the object of taxation

27. Taxes and special payments of users of mineral resources (kinds and the application mechanism). Taxation activities by mining operations shall establish the procedure for the calculation and payment of taxes and special charges for subsoil users: 1) the special payments of subsoil users (signing bonus, commercial discovery bonus, payment for reimbursement of historical costs), 2) the tax on mineral extraction, and 3) a tax on excess profit. The tax regime established for the subsoil user is defined in the subsoil use contract. In this case, the contract should take the tax expertise and state expertise, registered in the relevant state bodies. 1) provides for the payment of the subsoil with the exception of the share of Kazakhstan in production sharing of taxes and other obligatory payments 2) provides for the payment (transfer) of subsoil share of Kazakhstan in production sharing, as well as the payment of all taxes and other obligatory payments, with the exception of the rent tax on exported crude oil, excise duty on crude oil, including gas condensate, the excess profits tax, land tax and property tax. The second model is established only in the production sharing contract.