What is tax accounting?
This is a set of documents containing information about the taxpayer, objects subject to tax, calculations of tax obligations, social and pension contributions. An entrepreneur is always responsible for the accuracy of tax accounting.
You can also send tax accounts on the portal kgd.gov.kz kgd.gov.kz
http://kgd.gov.kz/ru/section/formy-nalogovoy-otchetnosti
Types of taxes for IE
- Personal income tax at a rate of 10%.
- Value added tax at a rate of 12% (tax period for VAT is a calendar quarter; no later than the 25th day of the second month following the reporting tax period).
- Social tax - 2 MCI for each employee; no later than the 25th day of the month following the tax period; The tax period for social tax is a calendar month.
- Vehicle tax must be paid in equal installments no later than February 25, May 25, August 25, November 25 of the current year.
- Property tax at a rate of 0.5% of the amount of current payments is payable in equal installments no later than February 25, May 25, August 25, November 25 of the current year.
- Tax on gambling business (if implemented).
Unified land tax annually on October 1 of the current year (once a year).
- Mandatory pension contributions at a rate of 10%; no later than the 25th day of the month following the month of payment of income (monthly).
What is a tax decalaration?
A taxpayer's official income form that must be filed with the tax office. The document reflects information about the profit received for the calendar year, namely: income and expenses, tax benefits, information about the taxpayer.
Submitting an income statement on the portal: www.cabinet.salyk.kz