Source: https://mintax.kz/en/tax-calendar/tax-calendar-for-2013/for-legal-persons-except-for-subsoil-users-and-legal-entities-produc-for-2013
Timestamp: 2020-04-09 00:41:35
Document Index: 163211493

Matched Legal Cases: ['art. 296', 'art.468', 'art. 316', 'art.324', 'art. 324', 'art.141', 'art. 276', 'art.23', 'art.468', 'art.527', 'art.292', 'art.276', 'art.467', 'art.142', 'art.145', 'art. 23', 'art.161', 'art.360', 'art. 488', 'art. 531', 'art.146', 'art.162', 'art.203', 'art.364', 'art. 329', 'art. 24', 'art. 18', 'art. 270', 'art. 296', 'art.306', 'art. 316', 'art. 345', 'art.393', 'art.402', 'art.393', 'art.402', 'art.418', 'art. 425', 'art.491', 'art.498', 'art.276', 'art.468', 'art.483', 'art.292', 'art.142', 'art. 161', 'art.271', 'art. 305', 'art. 328', 'art. 344', 'art.389', 'art.399', 'art.415', 'art.417', 'art.424', 'art.481', 'art. 496', 'art.296', 'art. 316', 'art. 468', 'art.527', 'art.498', 'art.527', 'art.496', 'art.515', 'art.521', 'art.149', 'art.196', 'art.186', 'art.205', 'art. 329', 'art. 371', 'art.402', 'art. 354', 'art.296', 'art.468', 'art.141', 'art.498', 'art.142', 'art.179', 'art. 328', 'art.399', 'art.369', 'art.389', 'art. 353', 'art.496', 'art.360', 'art.146', 'art.196', 'art.162', 'art.203', 'art.364', 'art. 24', 'art. 18', 'art.11', 'art.270', 'art.491', 'art. 468', 'art. 527', 'art.305', 'art.488', 'art.496', 'art. 531', 'art.467', 'art. 531', 'art.371', 'art.369', 'art.11', 'art. 393', 'art.402', 'art. 418', 'art.425', 'Art.491', 'art. 437', 'art. 276', 'art. 498', 'art.496', 'art.296', 'art.276', 'art. 468', 'art.527', 'art.498', 'art. 24', 'art. 18', 'art.11', 'art. 270', 'art.141', 'art. 498', 'art.292', 'art.276', 'art.496', 'art.467', 'art.142', 'art.145', 'art. 161']

For legal persons, except for subsoil users and legal entities, produc for 2013 – MinTax Group
For legal persons, except for subsoil users and legal entities, produc for 2013
For legal persons, except for subsoil users and legal entities, producers of agricultural products, aquiculture (fish culture) and rural consumer cooperatives
1.4. CIT – Corporate Income Tax;
1.5. TPUM – Tax on production of useful minerals;
1.6. VAT – Value Added Tax;
1.7. PT– Property Tax;
1.8. TGI – Tax on gambling industry;
1.9. EPT – Excess profit tax;
1.10. TV – Tax on vehicles;
1.11. RTE – Rental Tax for Export;
1.12. СН – Social Tax;
1.13. FTS – Flat tax sum.
2. OTHER OBLIGATORY PAYMENTS AND CHARGES TO THE BUDGET:
2.1. LT – License tax for the right to carry out certain types of activities;
2.2. OPC – Obligatory pension charges;
2.3. PCPC – Payments on compensation for past costs;
2.4. LWRSS – Levy for the use of water resources of surface source;
2.5. LULP – Levy for the use of land plots;
2.6. LLDITC – Levy for the provision with long-distance and international telephone communication;
2.7. LOVA – Levy for the placement of outside/visual advertisement;
2.8. LDE – Levy for the discharges into environment;
2.9. LRS– Levy for the use of radio spectrum;
2.10. SC – Social Charges;
2.11. СРС – Levy for the granting the permission for the use of radio spectrum by television organizations and broadcaster;
2.12. LA – Levy from auctions.
3.1. TC – The RoK Code on taxes and other obligatory payments to the budget” (The Tax Code) No. 99-IV dated 10 December 2008;
3.2. The RoK Law on IE TC – The law on the introduction into effect of the RoK Tax Code “On Taxes and Other Obligatory Payments to the Budget” No. 100-IV dated 10 December 2008.
3.3. The RoK Law on PB – The RoK Law on Pension Benefits in the RoK No.136-I dated 20 June 1997;
3.4. The RoK Law on OSI – The RoK Law on Obligatory Social Insurance dated No. 405-II 25 April 2003.
4.1. RAW – Rules of assessment and withholding /charging and transfer of OPC to SF dated 15 March 1999 No. 245;
4.2. RAT – Rules of assessment and transfer of social charges No.683 dated 21 June 2004.
5. OTHER ABBREVATIONS:
5.1. R – return;
5.5. MRI – monthly reference index;
5.6. C – calculation;
5.7. RoK – Republic of Kazakhstan
5.8. CU – Customs Union.
Legislative Justification of the Reporting or Payment
R as per Form 400.00 and R for structural subdivisions
As per Form 421.00 and 431.00
p.1,2 of art. 296 of the TC
Information on taxpayers of LA and taxable items
p.2, art.468 of the TC
Subscription bonus, CDB
R on the subscription bonus, on CDB as per F. 510.00
art. 316, art.324 of the TC
R on CDB as per F. 520.00
art. 324 of the TC
C of amounts of advance payments, subject to payment for the period before submission of R as per Form 101.01.
p.4 , art.141 of the TC
VAT& Excise
R on the indirect taxes on the imported goods in the CU as per Form 320.00.
p.3, art. 276-20 of the TC
L on import of goods and payment of indirect taxes, Form 328.00 for December 2012
C on the insurance and reinsurance organizations as per Form 121.00
p.7 art.23 of the RoK Law on IE of the TC
R on LA, levy for the use of navigable water ways
p.1 art.468, art.527 of the TC
For the entity and for its structural subdivisions
p.1 art.292of the TC
VAT in the CU
p.4 art.276-20 of the TC
p.3 art.467 of the TC
p.2 art.142of the TC
Income withheld at the source of payment
p.1 art.145 of the TC
Insurance/reinsurance organizations
p.8 art. 23 the RoK Law on IE of the TC
p.3 art.161 of the TC
C on ST
p.1 art.360 of the TC
p.3-1 of the RAW
p. 10 of the RAT
LWRSS
Current Payments on LWRSS
p. 2 art. 488 of the TC
p. 2 art. 531 of the TC
C on CIT withheld at the source of payment as per Form 101.03
art.146 of the TC
PIT & ST
R as per Form 200.00 and 210.00
p.1 art.162, art.203, p.1 art.364 of the TC
R on PCPC as per F. 560.00, should amount of payment exceed 10000 of MRI
p. 2 art. 329 of the TC
OPC & SC
C on assessed, accrued and transferred amounts of OPC, SC, submitted by IE (except for those applying special tax regimes for farm household and enterprises, based on the simplified return and patent), private notaries, private officers of court, attorneys-at law as per Form 201.00
art. 24 of the RoK Law on PB
art. 18 of the RoK Law on OSI
R on VAT as per Form 300.00.
p.1,2 art. 270 of the TC
R on Excise and assessment for structural subdivisions as per Forms 400.00, 421.00, 431.00
p.1,2 art. 296 of the TC
R on RTE as per Form 570.00
art.306 of the TC
R on the subscription bonus as per F. 510.00
art. 316 of the TC
R on CDB as per F. 520.00, if payment term becomes due in December 2012
R on as per F. 590.00
art. 345 of the TC
LT & PT
C of current payments for LT and PT as at 01.01.2013 гоas per Form 701.01
p.2 art.393, p.2 art.402 of the TC
C of current payments on LT and PT in case of changes in tax liabilities as per Form 701.01
p.5 art.393, p.3 art.402 of the TC
R on TGI as per Form 710.00
art.418 of the TC
R on FTS as per Form 720.00
art. 425 of the TC
R as per LWRSS as per Form 860.00
p.2 art.491 of the TC
R as per LDE as per Form 870.00 (on amounts of payments of more than 100 MRI)
p.2 art.498 of the TC
R on indirect taxes on imported goods as per Form 320.00
p.3 art.276-20 of the TC
Law on import if goods and payment of indirect taxes as per Form 328.00 for January 2013
R on LA, Levy for the use of navigable waters ways
p.1 art.468, 527 of the TC
C of amounts of current payments on LULP as per Form 851.00
p.2 art.483 of the TC
Paid by the entity for itself and for its structural subdivisions
p.1 art.292 of the TC
p.2 art.142 of the TC
Withheld at the source of payment of income
p.3 art. 161 of the TC
p.1 art.271 of the TC
art. 305 of the TC
PCPC, if the amount of payment exceeds 10000 MRI, F. 560.00
sp. 2 p.1 art. 328 of the TC
art. 344 of the TC
Current payments on LT
p.3 art.389 of the TC
Current payments on PT
p.5 art.399 of the TC
p.3 art.415 of the TC
Additional payment on TGI
p.1 art.417 of the TC
p.3 art.424 of the TC
Current payments on LULP
p.5 art.481 of the TC
Current payments on LDE for 4 Quarter 2012
p. 5 art. 496 of the TC
R on Exciseу and C for structural subdivisions as per Form 400.00,421.00
p.1 art.296 of the TC
R on the subscription bonus, on CDB as per F. 510.00, if payment term becomes due in January 2013
art. 316, 324 of the TC
Law import of goods and payment of indirect taxes as per Form 328.00
R on LA, P for the use of navigable water ways
p.1 art. 468, art.527 of the TC
R on LDE as per Form 870.00 (on volume of payments up to 100 MRI)
p.3 art.498, art.527 of the TC
Amount to be paid for the entity and for its structural subdivisions
VAT in the ТС
Buy out of the limit for discharges into environment (on volumes up to 100 MRI)
p.2 art.496 of the TC
C оn ST
p.5 art.515 of the TC
p.5 art.521 of the TC
R on CIT as per Form 100.00,110.00,120.00,130.00,140.00,150.00
p.1 art.149 of the TC
C on CIT, withheld at the source of payment of income of a nonresident as per Form 101.04
p.2 art.196 of the TC
R on PIT as per Form 220.00, 230.00,240.00
art.186, art.205 of the TC
R on PCPC as per F. 560.00, if the amount of PCPC is equal to or less than 10000 MRI
p. 1 art. 329 of the of the TC
TV, LT, PT
R on TV, LT, PT as per Form 700.00
art. 371, p.4 art.402 of the TC
R on EPT as per F. 540.000
art. 354 of the TC
R по Excise and C for structural subdivisions as per Form 400.00,421.00,
p.1,2 art.296 of the TC
Information about payers LA taxable items
p.2 art.468 of the TC
R on subscription bonus as per Form 510.00, on CDB, if the term of payment has become due
C of amounts of advance payments on CIT, as per Form 101.02
From the date of submission for 2nd, 3rd, 4-th Quarters of the reporting tax period
p.5 art.141 of the TC
Law on import of goods and payment of indirect taxes as per Form 328.00
R on LDE as per Form 870.00 (on amounts of payments up to 100 MRI)
p.4 art.498 of the TC
Final settlement on CIT on Return
p.3 art.142 of the TC
PIT on income of individuals which are not taxed at the source of payment
p.1 art.179 of the TC
PCPC, if amount of payment is or less than 10000 of MRI
p. 1 p.1 art. 328of the TC
Final settlement on PT on R
p.7 art.399 of theTC
Final settlement on TV on R
p.2 art.369 of the TC
Final settlement on LT on R
p.9 art.389 of theTC
art. 353 of the TC
Payments on Excise
Buy out of the limit for the discharges into environment (on the amount of payments up to 100 MRI )
p.3 art.496 of the TC
p.1 art.360 of theTC
R on CIT, withheld at the source of payment as per Form 101.03,101.04
art.146, p.1 art.196 of the TC
R on PIT and ST as per Form 200.00, 210.00
p.1 art.162, art.203,p.1 art.364 of the TC
C on assessed and accrued amounts of OPC, SC which is submitted by IE (except for those applied special tax for farm household on the basis of the simplified return and patent), by private notaries, private officers of court and attorneys at law as per Form 201.00
art. 24 of the Law on PB
art. 18of the Law on OSI
The register of contracts of the lease/use as per Form 871.00
p.1 art.11-2 of the RoK Law dated 10.12.08 №100-IV
R on VAT as per Form 300.00
p.1,2 art.270 of theTC
R on Excise and C for structural subdivisions as per Form 400.00,421.00
R on the subscription bonus, CDB as per from F. 510.00
R on payment on PCPC as per F. 560.00, if the amount of payment exceeds 10000 of MRI
R on TPUM as per F. 590.00
R on ТП on LT and PT in case of changes of tax liabilities as per Form 701.01
R on LWRSS as per Form 860.00
p.2 art.491of the TC
R on LDE as per Form 870.00 (on amounts of payments exceeding 100 of MRI)
L on import of goods and payment of indirect taxes as per Form 328.00
R on LA, L for the use of navigable water ways
p.1 art. 468, art. 527 of the TC
R on LDE as per Form 870.00 (on amounts of payments up to 100 of MRI)
Entity pays for itself and for it structural subdivisions
Buy out of the limit for the discharges into environment (on amounts of payments of 100 MRI)
L РНЭ
art.305 of the TC
П on PCPC as per F. 560.00, if amount of payment exceeds 10000 of MRI
Ron TGI
L on FTS
p.2 art.488 of the TC
Current payments on LDE
p.5 art.496of the TC
p. 2 art. 531of the TC
Payments on VAT
R on Excise and C for the structural subdivisions as per Form 400.00,421.00
R on subscription bonus, on CDB as per F. 510.00
VAT и Excise
R on LDE as per Form 870.00 (on amount of payments up to 100 MRI)
For the entity itself and for its structural subdivisions
Buy out of the limit for the discharges into environment (on amounts of payments up to 100 MRI)
p. 3 art.467 of the TC
p. 2 art. 531 of theTC
C of current payments on TV as per Form 701.00
art.371 of the TC
Information on payers of LA and taxable items
Current payments on TV
p.1 art.369 of the TC
Withheld at the source of income payment
C on CIT withheld at the source of payment as per Form 101.03,101.04
PIT andST
R on CIT and ST as per Form 200.00, 210.00
OPC andSC
C on assessed and accrued and transferred amounts of OPC, SC submitting by IE (except for those applying the special tax regimes for the farm household on the basis of simplified return and patent), private notaries, private officers of court, attorneys at – law as per Form 201.00
The Register of rent/use contracts as per Form 871.00
p.1 art.11-2 of the RoK Law dated 10.12.08 No.100-IV
R on Excise and calculation for the structural subdivisions as per Forms 400.00, 421.00
R on RTE, Form 570.00
C of current payments on LT and PT on case of changes in tax liabilities as per Form 701.00
p.5 art. 393 TC. of p. 3 of art.402 of the TC
art. 418 of the TC
art.425 of the TC.
p.2. Art.491 of the TC
R on LDE as per F.870.00 (for payers with the amounts exceeding 100 MRI )
Simplified R for small business entities as per Form 910.00
p. 1 art. 437 of the TC
p.3 art. 276-20 of the TC
L on imported goods and indirect taxes as per Form 328.00
R on LDE as per F.870.00 (for payers with the amount of payments exceeding 100 MRI in total annual volume)
p.4 art. 498 of the TC
R on subscription bonus, on CDB, Form 510.00
R on TPUM
L of RTE
AP по TGI
p.5 art.496 of the TC
R on Excise and C structural subdivisions as per Form 400.00,421.00
VAT в ТС
L on ПLRS
L on LLDITC
L on LOVA
p.1,2 of art.296 of the TC
p. 2 art. of 468 of the TC
p.3 of art.276-20 of the TC
p.1 of art. 468, art.527 of the TC
20 Marchа
p.4 of art.498 of the TC
R on subscription bonus, on DCB, Form 510.00
Р on ST
Р CIT, withheld at the source of payment as per Form 101.03, 101.04
PIT &ST
OPC and SC
art. 24 ЗПО; art. 18 ЗОСС
p.1 of art.11-2 of the RoK Law dated 10.12.08 , No. 100 IV
p.1,2 of art. 270 of the TC
R on Excise and calculations for the structural subdivisions as per Forms 400.00, 421.00
LT, PT
R on LDE as per Form 870.00 (on amounts exceeding 100 MRI)
R on on indirect taxes on imported goods as per Form 320.00
L on on import of goods and payment of indirect taxes as per Form 328.00 for December 2011 г
R on LDE as per Form 870.00 (for the payers with amounts of payments up to 100 MRI)
R on PCPC as per F. 560.00, if amount of payments exceeds 10000 MRI
Lo n VAT
Lon RTE
AP on TGI
p. 10 ПСО
p.3-1 RAW
PCPC, if amount of payment exceeds 10000 MRI
The deadline for the submission of the supplementary calculation on CIT as per Form 101.02
p.8 of art.141 of the TC
p.4 of art. 498 of the TC
p.1 of art.292 of the TC
p.4 of art.276-20 of the TC
p.3 of art.496 of the TC
p.3 of art.467 of the TC
p.2 of art.142 of the TC
p.1of art.145 of the TC
p.3 of art. 161 of the TC
R on ST
1. According to provisions of p. 7 of Article 68 of the TC, if there are not taxable items, the tax reports shall not be submitted, except for the tax reports provided for by Article 149, paragraph 1 of Article 162, Articles 185, 270, 296, 364, 437 of the TC, i.e. of tax reports on the following taxes:
1.1. CIT;
1.2. PIT;
1.3. PIT of the nonresident taxpayer;
1.4. VAT;
1.5. Excise;
1.6. ST;
1.7. Taxpayers performing payments to the budget based on the simplified return.
Liability on the submission of the tax reporting on VAT is applied to persons registered as VAT payers.
Liability on the submission of the tax reporting on Excise is applied to taxpayers registered with the tax authorities according to subparagraphs 1), 2), 3) and 5) (except for the wholesale of smokables) paragraph 1 of Article 574 of the TC, i.e. taxpayers engaged in:
1) petroleum production (aviation), diesel fuel;
2) wholesale and (or) retail sale of petroleum (except for aviation), diesel fuel;
3) ethyl alcohol production and (or) alcohol products;
4) smokables production and (or) wholesale.
2. According to paragraph 8 of the same Article, annex to returns, calculations shall not be submitted in case of non – availability of data to be reflected there.