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 then are not considered as income of individuals
Determine: 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
