Налогообложение Резидентов и Неризидентов в Казахстане

contents Introduction 1 ISCAL POLICY TAXATION 1.1 Fiscal policy 1.2 Taxation 2.1 MAJOR TAXES and DUTIES 2 Features of Residents and Nonresidents taxation 1. Features of Resident 2.2 Permanent establishment of a nonresident 2.3 Nonresidents income from sources in the Republic of Kazakhstan 2.4 Procedure for the taxation of the income earned by nonresident legal entities doing business without creating a permanent establishment in the Republic of Kazakhstan 4.1 Procedure and deadlines for the payment of income tax at the source of payment 4.2 Provisions specific to the calculation and payment of income tax on capital gains from the realization of securities 2.5 Procedure for the taxation of the income earned by nonresident legal entities doing business through a permanent establishment 5.1 Procedure for taxation of the net income of a nonresident legal entity from doing business through a permanent establishment 5.2 Procedure for taxation of the income of a nonresident legal entity in certain cases 2.6 Procedure for the taxation of the income of income of nonresident individual 6.1 Procedure for calculation and payment of the income tax on a nonresident individual whose activities lead to the creation of a permanent establishment 6.2 Procedure for the taxation of a nonresident individuals income in certain cases 6.3 Procedure and deadlines for prepayment of the individual income tax 6.4 Statement of anticipated individual income tax and individual income tax return 2.7 Special provisions regarding international agreements 2.7.1 Proportional distribution of expenses method 7.2 Direct deduction of expenses method 7.3 Procedure for payment of the income tax on income earned by nonresidents from activity in the Republic of Kazakhstan not leading to the creation of a permanent establishment 7.4 Procedure for the application of an international agreement with respect to taxation of income from providing transportation services in international shipping 2.7.5 Procedure for the application of an international agreement with regard to the taxation of dividends, interest, and royalties 7.6 Procedure for the application of an international agreement with regard to the taxation of net income from doing business through a permanent establishment 7.7 Procedure for the application of an international agreement with regard to the taxation of other income from sources in the Republic of Kazakhstan 7.8 General requirements for the filing of a request to apply the provisions of an international agreement Conclusion Appendix A Appendix B THE LIST of USED SOURCES Introduction The taxes are a necessary part economic activity in a society from the moment of occurrence the states.

Development and change of the forms of the state system always lead to transformation of tax system.

Taxes - is basic sources of incomes of the state in a modern civilized society. Besides this especially financial function, taxes are used for economic influence of the state on public manufacture, its structure, and on condition of scientific and technical progress.

Among economic levers, through which the state influences market economy, the important place belongs to the taxes.

In conditions of market economy any state widely uses tax policy as the regulator of influence on the negative event in the market.

The taxes, as well as all tax system, are the powerful tool of management of economy in terms of the market.

The application of the taxes is one of economic methods of management and maintenance of interrelation of nation-wide interests with commercial interests of the businessmen and enterprises, independent from departmental subordination, patterns of ownership and legal form of the enterprise.

With the help of the taxes determined the mutual relation of the businessmen, enterprises of all forms is the properties with the state and local budgets, with banks, and also with higher-level organizations.

Through the taxes the foreign trade activities are adjusted, include the attraction of the foreign investments.

The tax system in Kazakhstan is based on the Tax code enacted by the presidents Decree that has the force of Law on Taxes and other obligatory Payments to the Budget The taxes are the basic source of formation of a profitable part of the budget of Republic of Kazakhstan. Not last role in it plays the taxes from the nonresidents. According to the legislation on Kazakhstan foreign citizens - residents in the Republic of Kazakhstan RK are subject to individual income taxation on their worldwide income.

Foreign citizens - nonresidents are subject to taxation only on income received from Kazakhstan sources. The following types of nonresidents income, among others, should be considered as received from sources in Kazakhstan Income received from operations in the RK under individual labor agreements contracts or under other agreements of a civil-legal nature Directors fees and or other payments received by members of aboard of a resident legal entity, regardless of the place of the actual performance of their functions Fringe benefits received in connection with their assignment to Kazakhstan its rates Payment and other conditions are regulated by the chapters 7, 10, 12, 15, 18 and other of Law on Taxes and other obligatory Payments to the Budget.

Taxation of foreign citizens in the RK is also regulated by Conventions agreements on the avoidance of double taxation. In case there is a Tax Convention signed between Kazakhstan and the other foreign state, which may be applicable to a foreign employee, then the status of residency is determined in compliance with this Convention.

The Tax Conventions do not regulate procedure of filing and regularity of tax payments. However, based on the status of residency of a foreign employee determined by the Tax Conventions specific reporting and taxation requirements stipulated by the Kazakhstan tax legislation should be fulfilled with respect to residents or nonresidents in the RK. In case the foreign employee is a resident of the other foreign state, then he she should be considered as a nonresident for taxation purposes in Kazakhstan.

In this case the foreign employee should file a Certificate on the Estimated Personal In-come Tax and pay personal income tax through the monthly transfer of advance payments. In case a foreign employee is considered as a resident of Kazakhstan, then the statutory rules do not contemplate filing of the Certificate on the Estimated Personal Income Tax and contemplate in-come tax payment once a year at the time of filing the income tax return from an individual for a year. 1. THEORETICAL ASPECTS OF F

ISCAL POLICY TAXATION

At the same time government takes into account the following checked u... When there is an inflationary growth of manufacture rise, induced by s... In a result the cumulative demand is reduced, and it constrains econom... They also influence investment decisions. A tax takes largest share of budget revenues Appendix A .

MAJOR TAXES and DUTIES

Enterprise-related provisions in the Tax Code include withholding on d... Excise duty is imposed on alcohol and tobacco products, motor fuels, d... Excise duty for alcohol products is levied at various rates in KZT per... 2 TobaccoExcise duty is imposed on tobacco articles covered by Harmoni... Excise duty for motor vehicles is levied at various rates normally in ...

Features of Residents and Nonresidents taxation

2.3 Nonresidents income from sources in the Republic of Kazakhstan The... 2.4 PROCEDURE FOR THE TAXATION OF INCOME EARNED BY NONRESIDENT LEGAL E... A nonresident shall be recognized as a tax agent as of the moment said... 2.4.1 . In this context a construction site project shall be understood to mea...

Procedure and deadlines for the payment of income tax at the source of payment

Income tax withheld from the income of a nonresident legal entity at t... Procedure and deadlines for the payment of income tax at the source of... 2.4.2 .

Provisions specific to the calculation and payment of income tax on capital gains from the realization of securities

2.5 PROCEDURE FOR THE TAXATION OF INCOME OF NONRESIDENT LEGAL ENTITIES... A nonresidents income from capital gains resulting from the realizatio... Provisions specific to the calculation and payment of income tax on ca... The income of a nonresident legal entity shall include all types of in... 2.5.1 .

Procedure for taxation of the net income of a nonresident legal entity from doing business through a permanent establishment

Procedure for taxation of the net income of a nonresident legal entity... 2.5.2 . The net income of a nonresident legal entity from doing business in th...

Procedure for taxation of the income of a nonresident legal entity in certain cases

2.6 PROCEDURE FOR TAXATION OF THE INCOME OF NONRESIDENT INDIVIDUALS Th... Procedure for taxation of the income of a nonresident legal entity in ... 2.6.1 . Such a person shall be recognized as a tax agent in accordance with it... The income of a nonresident legal entity that is not registered with a...

Procedure for calculation and payment of the income tax on a nonresident individual whose activities lead to the creation of a permanent establishment

Procedure for calculation and payment of the income tax on a nonreside... A nonresident individual who is engaged in individual entrepreneurial ... 2.6.2 . Dependent personal services work for hire provided by a nonresident in...

Procedure for the taxation of a nonresident individuals income in certain cases

Procedure for the taxation of a nonresident individuals income in cert... 2.6.3 . Capital gains from the realization of stocks and bonds that are on the... The income earned by a nonresident individual from sources in the Repu...

Procedure and deadlines for prepayment of the individual income tax

The following nonresident individuals shall pay the individual income ... Procedure and deadlines for prepayment of the individual income tax. A final settlement and payment of individual income tax shall be effec... The amount of prepayments of the individual income tax, which are paya... 2.6.4 .

Statement of anticipated individual income tax and individual income tax return

Nonresident individuals referred to in Article 191 of Tax Code of RK s... 2.7 . Statement of anticipated individual income tax and individual income t...

Special provisions regarding international agreements

Special provisions regarding international agreements. If the provisions of an international agreement regarding the determin... The amount of management and general administrative expenses arrived a... 2.7.2 Direct deduction of expenses method When the direct deduction me... Said expenses shall be taken as deductions charged to a permanent esta...

Procedure for payment of the income tax on income earned by nonresidents from activity in the Republic of Kazakhstan not leading to the creation of a permanent establishment

Conditional bank deposits shall be opened in the national currency or ... A nonresident and a tax agent shall not have the right to dispose of i... In the event that a negative decision is made regarding a request and ... The procedure for payment of the income tax provided for under this st... 2.7.4 .

Procedure for the application of an international agreement with respect to taxation of income from providing transportation services in international shipping

2.7.6 . In the event of the unlawful application of the provisions of an inter... Procedure for the application of an international agreement with respe... 2.7.5 Procedure for the application of an international agreement with... Income from providing transportation services in international shippin...

Procedure for the application of an international agreement with regard to the taxation of net income from doing business through a permanent establishment

Procedure for the application of an international agreement with regar... A nonresident shall have the right to apply the provisions of an inter... In the event of the unlawful application of the provisions of an inter... 2.7.7 .

Procedure for the application of an international agreement with regard to the taxation of other income from sources in the Republic of Kazakhstan

Procedure for the application of an international agreement with regar... The main direct investors in 1997 were non-residents from the states o... and Great Britain 241.4 mln Level of Taxation usually depends on statu... In the cases then foreigners or local company person decide use Nonres... Lessons of Tax Reform, World Bank Publication 15 - 25 6.