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I am an entrepreneur, and I want to pay the taxes

Paying taxes is an integral part of running any business. To keep your business afloat and meet all the requirements of the law, you need a minimum understanding of what tax reporting is and what taxes are.

1

What is a tax reporting?

Since entrepreneurial activity should always be under control, each entrepreneur (individual entrepreneur, limited limited company, joint-stock company) is obliged to provide tax reporting according to the established period. Tax reporting is a set of documents containing information about a taxpayer, taxed objects, on the calculation of tax liabilities, social and pension contributions. The entrepreneur is always responsible for the reliability of tax reporting.

The forms of tax reporting for 2017 can be found here.

You can also submit tax reports on the web-portal kgd.gov.kz

2

Types of taxes for IE

  1. Individual income tax at a rate of 10%.
  2. Value added tax at a rate of 12% (the tax period for VAT - calendar quarter, not later than the 25th day of the second month following the reporting tax period).
  3. Social tax - 2 MCI for each employee; not later than the 25th day of the month following the tax period; tax period for social tax is a calendar month.
  4. The tax on vehicles is payable in equal installments not later than 25 February, 25 May, 25 August, 25 November of the current year.
  5. The property tax at a rate of 0.5% of the current payment amount shall be paid in equal installments no later than February 25, May 25, August 25, November 25 of the current year.
  6. Tax on gambling business (in case of conducting).
  7. Unified land tax annually on October 1 of the current year (once a year).
  8. Compulsory pension contributions at a rate of 10%; not later than the 25th day of the month following the month of income payment (monthly).
3

Types of taxes for LLP

  1. Corporate income tax (CIT) is 20% of LLP taxable income, reduced by the amount of income and expenses and by the amount of losses (item 1, Article 147 of the Tax Code of the Republic of Kazakhstan).
  2. Income from the source of payment is subject to taxation at a rate of 15%.
  3. VAT at a rate of 12%, if the minimum turnover for the sale of goods, works and services is 30,000 MCI, for any period (not more than 12 months, item 1 of Article 268, item 5 of Article 568 of the Tax Code of the Republic of Kazakhstan).
  4. Social tax is calculated monthly at a rate of 11% of the employer's expenses paid to employees.
  5. Pension contributions to accumulative pension funds in the amount of 10% of the monthly income of the employee.

Keep in mind!

Even if you do not have income, you need to provide tax reporting, reflected in the tax statement.

An exception. The taxable income of legal entities - producers of agricultural products, beekeeping products, aquaculture products (fish farming), obtained from the activity on production of these products of own production, is subject to CIT at a rate of 10%. The tax period for CIT is a calendar year from January 1 to December 31 (Article 148 of the Tax Code of the Republic of Kazakhstan).

4

Other kinds of taxes depending on the activity

  1. Land tax, if there is a land plot on the right of ownership or permanent land use in the territory of the Republic of Kazakhstan. The land tax is calculated by applying the tax rate to the area of the land plot. The basic tax rates are specified in the Tax Code.
  2. Property tax, if any buildings, constructions, residential buildings and other tightly connected with the land on the right of ownership, economic management in the territory of the Republic of Kazakhstan. The property tax is calculated by applying the tax rate to the average annual residual value of the taxable objects determined by the accounting data, which is determined as one thirteenth of the sum obtained by adding the residual values ​​of the taxable objects as of the first day of each month of the current tax period and the first day of the month of the period next for reporting month. The property tax rate is 1.5%; The tax period for this type of tax is the calendar year from January 1 to December 31.
  3. The tax on vehicles, in the event a legal entity owns a vehicle or operationally control it. The calculation of the tax is made at the rates for each vehicle established in the monthly calculated indicators (MCI) for the volume of the engine in passenger cars and for the load-carrying capacity of trucks. When purchasing a vehicle that was not on the register at the time of acquisition in the Republic of Kazakhstan, the tax amount is calculated for the period from the 1st day of the month in which the property right has arisen. The tax statement (form 700.00) is to be submitted no later than March 31 of the year following the reporting year. The payment is provided no later than July 5 of the current year. The tax period for this type of tax is the calendar year from January 1 to December 31.
  4. Tax on gambling business (in case of conducting).

To find out more about the tax rates for individuals in businesses, click here.

5

What is a tax statement?

Tax statement isthe official form of the taxpayer on income, mandatory for submission to the tax inspection. The document reflects the information on the profit received for a calendar year, that is: income and expenses, tax benefits, information about the taxpayer.

6

Submission of the statement on incomes on cabinet.salyk.kz web portal

It is necessary to prepare a statement and to receive an EDS (electronic digital signature) on egov.kz. EDS is needed to electronically certify the statement and to send it to the taxpayer web portal.
Turnaround time: not later than 2 working days from the date the tax reports have been received by the Tax Committee of Almaty.

The end result of the service: an electronic document certified by EDS of an official of the Tax Committee in Almaty.

Video instructions for filing a statement on income online can be found here.

7

Submission of statement on income via the information system "SONO"

For this you need to:

  1. obtain an electronic key;
  2. attach:
  • a copy of the identity document;
  • tax reporting.

Turnaround time: not later than 2 working days from the date the tax reports have been received by the Tax Committee of Almaty.

The end result of the service: an electronic document certified by EDS of an official of the Tax Committee in Almaty.

Templates of tax reporting forms for "SONO" can be found here.

8

Submission of statement on income via the district branch of "The Government for Citizens" in Almaty

To do this you need to provide the following documents:

  1. copy and original of the identity card;
  2. tax reporting.

Turnaround time: 10 minutes.

The end result of the service: a coupon with a note on the receipt of a package of documents with the date and time.

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