Taxes and taxation. Educational manual. Баян Ермекбаева
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the sum of personal income tax to employees for December 2011, over the compensation costs related to transfer of the employee to another area.
Legal entity opens a branch in another city and direct his employee to work in a company branch.
Documented costs were:
For travel 58 000 tenge;
transport of private assets (container) 15000 tenge;
hotel accommodation 40 days 160 000 tenge.
Solution (2011):
s. i.8 s. 3 Art. 155 TC, the compensation of costs for employee associated with the transfer of him to work in another place will not be treated as income. All costs associated with the move, transportation of property, renting rooms for 30 days. Since the restrictions only on the calendar days of room rent, then the 10 days of exceeding each of 4000 tenge (160000:40 = 4000) – is 40 000 taxable IIT
MPC 40000x10 % = 4000
IIT 40000-4000-15 999 = 20001x10 %=2000,1
Determine: the sum of individual income tax to employees for December 2011 on insurance payments.
The employer has insured his office employee against accident during his job duties under the contract of mandatory insurance of 2 December 2011. The sum of insurance 5000tenge December 10, 2011 accident happend, and By December 28, 2011 insurance payment was made to the employee in the sum of 180 000tenge
The solution:
Insurance payments are made for contracts of mandatory insurance of employee against accidents during of job (service) duties, signed between employer and employee in accordance with the legislative act of Kazakhstan regulating the mandatory insurance.
The sum of insurance, as well as the paid sum of insurance compensation for tax purposes by the employee will not be treated as income, i.e. not be included in the calculation of the income. It will be taken into account only within the s.3 art. 155.
Determine: the sum of individual income tax of employee for December 2011 for compensation of expenses of the individual who is considered as the landlord.
The company filled a car rental agreement with the individual who is an employee of the company at the same time in the sum of 50 000 tenge. During the operation of the car the gasoline was used, car’s oil and filter were replaced in the sum 20000 tenge.
Solution (2011):
In this situation, the employee’s income will be rental fee. Other costs of renter in connection with the operation of the leased property from an individual s.s.24, s.3 Art. 155 TA should not be treated as the income of a individual considered as the landlord.
IIT:
MPC 50 000x 10 % = 5000
IIT 50 000 – 5000 – 15 999 = 29 001x10 %= 2900,1
Determine: the individual income tax sum of incomes for certain categories of individuals.
Employee, a member of military operations in Afghanistan, for the year was accrued income of 1 800 000 tenge.
Solution:
In 2011 the employee’s income has to be freed from taxation IIT in the sum of 822360 tenge (55MWx14952.) The sum of excees of the income over the defined benefit 977640 (1 800 0008223 60), will be taxed in the normal manner.
IIT:
MPC 977 640x10 %= 97 764
IIT 977 640 – 97 764 -15 999 = 863 877x10 %= 86 387,7
Theme № 2. Social tax
Payers
● legal entities – residents of the Republic of Kazakhstan,
● nonresidents conducting business in the Republic of Kazakhstan via a permanent establishment, branches and representative offices of foreign legal entities;
● individual entrepreneurs, with the exception of using special tax regimes, except for the special tax regime for certain types of activities;
● private notaries, lawyers.
● divisions by decision of the legal person may be considered as social tax payers.
The object of the social tax taxation
● For legal entities – the cost of employer paid to employees, residents and non-residents in the form of income and the income of foreign staff, and payments to individuals according to the contracts of paid services.
● For private lawyers, attorneys – number of employees, including payers themselves.
The object of social contributions:
● For the employer – the cost paid to the employee in the form of income;
● For individual entrepreneurs, except for the ones applied a special tax regime, private notaries and lawyers – their income, but not more than ten times of the minimum wage;
● For individual entrepreneurs, using special tax regimes – the size of the minimum wage.
● Social contributions payable to the Fund for the participants of the mandatory social insurance are set at:
– from 1 January 2009 – 4 % from the object of calculation of social contributions;
– from 1 January 2010 – 5 % from the object of calculation of social contributions.
● For self-employed persons who are subject to special tax regime in accordance with the tax laws of the Republic of
Kazakhstan, the sum of social contributions paid by them to their advantage, is:
– from 1 January 2009 – 4 % of the object of calculation of social contributions, but not less than 4 % of the minimum wage set by the law on the national budget for the according financial year;
– from 1 January 2010 – 5 % from the object of calculation of social contributions, but not less than 5 % of the minimum wage set by the law on the national budget for the financial year.
The maximum sum of social contributions for the self-employed persons has not to exceed the sum of calculated social tax for the accounting period.
are not object of taxation of social tax
● Payments made via grants given by states, governments and international organizations, state awards, scholarships, money prizes awarded for the top places, compensation payable after termination of an employment contract, under the call for military service, compensation paid by the employer to employees for unused vacation, mandatory pension contributions, voluntary professional pension contributions to pension funds.
Social tax rate
● For legal entities-residents of the Republic of Kazakhstan, as well as non-residents operating in the Republic of Kazakhstan via a permanent establishment of branches and representative offices of foreign legal entities that pay social tax rate of 11 % of taxable income paid by the employer.
● Individual entrepreneurs, with the exception of those applying special tax regime, except for the special tax regime for certain types of activities, private notaries, lawyers pay social tax in the sum of two monthly calculated indices for himself and one monthly index for each employee.
● Specialized organizations that employ disabled people with disorders of the musculoskeletal system, loss of hearing, speech, vision pay social tax at a rate of 4,5 %.
● for legal entities and individual entrepreneurs, using special tax regimes are considered by us in the «Special tax regimes» section
● Calculation of social tax is made by applying the rates reduced by the sum of social contributions to the State Social Insurance Fund, calculated in accordance with the legislation act of the Republic of Kazakhstan on mandatory social insurance, to the object of taxation to social tax for the tax year. In the year of 2011, the rate of social contributions equals to 5 % of the gross salary substracting mandatory pension contributions.
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