Taxes and taxation. Educational manual. Баян Ермекбаева
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by the law on the national budget, then the object of taxation of social tax is determined according to the minimum wage.
Order of tax procedure
● social tax is paid no later than the 25th day of the month following the reporting month, at the place of registration of the taxpayer.
Taxable period
● Tax period – calendar month.
The tax return for ST
● Declaration on social tax is submitted to the tax authorities on a quarterly basis no later than the 15th day of the second month following the reporting quarter.
Checklists.
1) Who are the social tax payers?
2) What is the basic rate of social tax?
3) What is the object of taxation of social tax?
4) Which organizations are eligible for rate of 4,5 %?
5) Who is responsible for the payment of the social tax?
6) What is the period of submission of the declaration of social tax?
7) What is the object of social contributions?
8) What is the size of social contributions?
9) What is the date of payment of social contributions?
Private attorney services rendered to the population in the sum of 250.0 thous. tenge for the first quarter of the year 2011. What is the sum of social tax for the period, if the salary of its two employees is 30.0 thous. tenge?
Solution (2011):
Art. 358 s. 2. Individual entrepreneurs, except for using special tax regimes, private notaries, private bailiffs, lawyers pay social tax is 2-time MCI established by law on the state budget at the date of payment, for themselves and in the 1-time MCI for each employee. Tax provision of paragraph is not applies to the taxpayer during the period of temporary suspension of tax reporting in accordance with Art. 73 of the Tax Code.
ST = (4 * 1512) * 3 = 18 144
LLP «Joy» accrued for the March 2011 wagel in the sum of 1 250 000 tenge, including 650 000 tenge, employee’s salary over disability with hearing loss. Social tax for the month of March 2011will be:
The solution:
Art. 358 s. 3. Specialized organizations that employ people with disabilities in violation of the musculoskeletal system, loss of hearing, speech, vision, and meet the conditions of paragraph 3 of Art. 135 of the Tax Code, have to pay social tax rate of 4,5%
ST = (1 250 000 – 125 000) * 4,5 % = 50625
Individual entrepreneur, not using a special tax regime, has no employees. MCI – 1512 tenge. What is the total sum of social tax and social contributions paid for an year?
Solution (2011):
Art. 358 s. 2. Individual entrepreneurs, except for using special tax regimes, private notaries, private bailiffs, lawyers pay social tax is 2-time MCI established by law on the state budget at the date of payment, for themselves and in the 1-time MCI for each employee. Tax provision of tax paragraph is not applied to the taxpayer during the period of temporary suspension of tax reporting in accordance with Art. 73 of the Tax Code
ST = 12 * 2 * 1512 = 36288
At end of year, the company accrued wage to the employee for December – 30 000 tenge and bonus on results of the year – 50 000 tenge, and paid for a ticket to the sanatorium – 35 000 tenge and paid dividends in the last year – 50 000 tenge. Company commitment to pay the social tax and social contributions will be:
The solution:
Art 358s.1. Except as otherwise provided by this article, the social tax is calculated at the rate of 11 %, Art.163-165.
((30 000 50 000 35 000) – 11 500) * 11 % = 11 385 tenge
LLP accrued wages to the employee for a month 14 000 tenge. Specify the sum of the calculated social tax and social contributions for the month:
The solution:
Art. 357 s. 2. If the object of taxation determined in accordance with s. 1 Art. 357 of the Tax Code for the calendar month less than the minimum wage set by the law on the state budget and acting on the last day of such calendar month, then the object of taxation by the social tax is determined on the basis of minimum wage, Art 358 s.1. Except as otherwise provided by this article, the social tax is calculated at the rate of 11 %.
( 14 000 – 1 400) < 15999 * 11 %= 1760; 12 600* 5 % =630
ST – 1760 tenge, SC – 630 tenge
During financial year of 2010, the Company got the following expenses:
– Wage for employees 15 220 000
– Payment for overtime, weekends and holidays 420 000
– Bonuses to workers and employees 309000
– 1-time payments from its own funds 120000
– Financial help 390000
– Compensation for the termination of the employment contract
150000
– The cost of the employer for training and advance qualification of employees in specialty 241000
– Compensation for business trips 330000
including within the rules 156000
174000
– Costs for payment of medical services (other than cosmetic) confirmed by documents 270 600
– addressed social help for pensioners (for not employees of the company) 50 000
– Purchase of tickets to children's summer camps for kids, 220 000
Including children under 16 years of age 121 000
99 000
Required:
– Find the sum of the cost of the employer, taxable by social tax, and calculate the sum of social tax.
The solution:
15 220 000 +420 000 +309 000 +120 000 +390 000 + (330 000156 000) + (220 000-121 000) = 16 732 000 – 1 673 200 = 15 058 800 * 11 % = 1 656 468
LLP «Rahkat» made in 2011 following payments to the employee Ilyasov Dinmukhamet.:
– Wage – 840 000 tenge
– Financial assistance in connection with the birth of a child – 25 000 tenge
– payment according to illness form – 20 500 tenge
– Holiday – 140 350 tenge
– Award close to the holiday dates – 25 000 tenge
– it is paid for meals in the dining room – 15 800 tenge
– Medical cosmetician service – 25 000 tenge
– Voluntary life insurance – 25 000 tenge
– Medical services due to company’s operational needs – 15 000 tenge
Determine the sum of IIT, social tax, social contributions and mandatory pension contributions.
Solution (2011):
840 000 + 20 500 + 140 350 + 25 000 + 15 800 + 25 000 + 25
000 = 1 091 650 Income 1091650 Deductions:
MPC 109165
MW (12 * 15 999) 191 988
Total deductions 301153
Taxable income 790497
IIT 79050
Social tax 1 091 650-109 165 = 982 485 * 11 % = 108073 – 39299 = 68774 (payable)
Social contributions