Taxes and taxation. Educational manual. Баян Ермекбаева
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sum of IIT, Art. 158 196 082
Define:
Ivanov’s taxable income
– The sum of mandatory pension contributions
– The sum of the individual income tax.
Sergei Ivanov's salary in year of 2012 was accrued in the sum of 3 710 000 tenge.
During the year, Ivanov received the construction materials in sum of 75 000 tenge for the hous repair. He moved with the organization and within 30 days from the time of movement he confirmed his expencies at the sum of 280 000 tenge.
In July, Ivanov was sent on a business trip to Astana for 4 days, he was given under accountability 63000 tenge. Upon arrival from a trip he had made an advance report where according to the submitted documents the following expenses were listed:
–Round trip / tickets / 16000
–Bills from hotel 10000
– daily allowance/checks / 37000
At a rate of daily expenses 4 MCI per day
In August, a son of Sergei was born, and he was given a one-time financial assistance of 130000 tenge (all documents are prepared accordingly). In September, Sergei took advanced training courses costing 35 000 tenge.
Sergei paid the costs on remuneration of credit issued in Zhilsotsstroybank to buy an apartment in the sum of 250 000 tenge. There was accrued interest on unpaid pension deductions in the sum of 32 000 tenge. Sergey won the lottery 150 000 tenge. Sergey also received a gift from his father, a car «Mazda -626» worth $6500 U.S. dollars. On the day of donation the currency rate of $1 U.S. dollar was 147,5 tenge. He donates voluntary pension contributions on a monthly basis for his spouse in the sum of 5000 tenge (the wife does not work and is a husband’s dependant).
Solution (2011):
Employee income:
Salaries 3710000
Repair of housing 75000
Daily costs 37 000 – (4 * 1512 * 4) 12808
Mat. assistance 130 000 – (8 * 15 999) 2008 Lottery 150 000 – 8000 142000
Total income 3 941 816
Deductions:
MPC (3,941,816 – 142 000) * 10 % 379 982
MW (12 * 15 999) 191 988
Remuneration 250000
Total deductions 821970
Taxable income 3119846
Sum IIT 311985
Determine: the sum of individual income tax using the tax deduction for the period from January to March 2011.
Employee for the month of January was accrued salary in the sum of 16000 tenge. In February, he took a vacation without payment for family reasons and had no accrued income. In March he was accrued income 20 000 tenge.
Solution (2011):
In accordance with s. 2 of Art. 166 TC of RK (cumulative total of unused deduction) calculation will be the following:
January, 2011
MPC 16000x10 % = 1600
IIT 16000-1600-15 999 = -1599 IIT = 0 because there is no taxable income
February 2011
IIT is absent since there is no accrued income, and therefore a tax deduction is not applied.
March 2011
MPC 20000x10 % = 2000
IIT 20000-2000-15999 – 1599 (accumulated deduction from January) = 402x10 % = 40,2
Determine: the sum of personal income tax for the employee in November 2011, due to obtaining of material and social benefits.
The Company at its own expense provides their employee by meals via a contract with the public catering. In order to control the assimilation of funds on employee’s meal there are token coins for meal with the employee’s name. For November 2011 Ivanov received 20 token coins at 1000 tenge each. In addition to that the employee was accrued the wage in the sum of 50000 tenge.
Solution (2011):
The cost of providing their employees with free meals are personalized (ie, defined for each individual), i.e the employer can set the end user of the material and social benefits. They are considered as employees’incomes received in the form of material, social benefits and other material benefit, and are subject of taxation IIT and social tax.
20000 + 50000 = 70000
MPC 70000x10 % = 7000
IIT 70000-7000-15 999 = 47001 x10 %=4700,1
Determine: the sum of personal income tax of employee for December 2011 in connection with obtaining of material benefit.
Out of 200000 tenge, issued to him for the representative expenses, in advance report he proved documentarily only expenses in the sum of 180 000 tenge.
Solution (2011):
Representative expenses are included in the list of payments not considered as income; funds granted for this purpose to employee, documentarily proved, are not included in his calculated income. Only in the case when an employee has not confirmed the cost by original documents the unconfirmed sum will be taken into account to be its income for tax purposes.
The documentarily proved representative expenses of the economic entity, in according to the summary of the year in deductions will be considered after the fact, but not more than 1 % of the cost of the employer for payment to the employee at the same time the incomes of employees are determined in accordance with the provisions of s.2 of Art. TC 163, in the employee's income it is taken in to account all expenses of the employer in the form of wages, social and material benefits given to employees, either in the form of material benefit. Expenses not documentarily proved should be included in the employee's income for tax purposes.
MPC 20000x10 % = 2000
IIT 20000-2000-15 999 = 2001x10 % = 200,1
Determine: the sum of personal income tax to employees for December 2011 in accordance with compensation during business trips.
I. In November 2011 the employee was sent for 45 days to Astana. Daily costs were calculated and paid – 45 days x 4MCI x 1413tenge.
Solution (2011):
s.1 ss.4 s 3 Art.. 155 the employee’s compensation of travel expenses for 40 days will not be treated as taxable income. Exceeding of this norm will be taxed
IIT:
30240 x = 5days x 4MCI x1512
MPC 30x240x10 % = 3024
IIT 30 240-3024 -15 999 = 11217x10 %=1121,7
II. In December 2011 the employee was sent for 10 days to Astana. Daily costs were calculated and paid – 10 days x 8MCI x 1512tenge.
The solution:
s.1 ss.4 s 3 Art.. 155 the employee’s daily costs not exceeded 6-time MCI within Kazakhstan will not be treated as taxable income. Exceeding of this norm will be taxed
IIT:
30240 = 10days x2MCIx1512
MPC 240x10 30 % = 3024
IIT 30 240-3024 -15 999 = 11217 x10 %=1121,7
Determine: the sum of personal income tax to employees for December 2011 due to costs related to corporate entertainment.
For the collective action of the company due to the New Year (Christmas tree, toys, banquet, theater, fireworks, fire management) company took expenses in the sum of 500 000 tenge.
The solution:
s. i.8 s.3 Art. 155 of the TC, the employee’s costs not related with the profitable activity and not deductible if they are not distributed among specific individuals