Налогообложение Резидентов и Неризидентов в Казахстане
contents
Introduction
1 THEORETICAL ASPECTS OF FISCAL POLICY: TAXATION
1.1 Fiscal policy
1.2 Taxation
1.2.1 MAJOR TAXES and DUTIES
2 Features of Residents and Nonresidents taxation
2.1. Features of Resident
2.2 Permanent establishment of a nonresident
2.3 Nonresidents’ income from sources in the Republic of Kazakhstan
2.4 Procedure for the taxation of the income earned by nonresident legal entities doing business without creating a permanent establishment in the Republic of Kazakhstan
2.4.1 Procedure and deadlines for the payment of income tax at the source of payment
2.4.2 Provisions specific to the calculation and payment of income tax on
capital gains from the realization of securities
2.5 Procedure for the taxation of the income earned by nonresident legal entities doing business through a permanent establishment
2.5.1 Procedure for taxation of the net income of a nonresident legal entity from doing business through a permanent establishment
2.5.2 Procedure for taxation of the income of a nonresident legal entity in certain cases
2.6 Procedure for the taxation of the income of income of nonresident individual
2.6.1 Procedure for calculation and payment of the income tax on a nonresident individual whose activities lead to the creation of a permanent establishment
2.6.2 Procedure for the taxation of a nonresident individual’s income in certain cases
2.6.3 Procedure and deadlines for prepayment of the individual income tax
2.6.4 Statement of anticipated individual income tax and individual income tax return
2.7 Special provisions regarding international agreements
2.7.1 Proportional distribution of expenses method
2.7.2 Direct deduction of expenses method
2.7.3 Procedure for payment of the income tax on income earned by nonresidents from activity in the Republic of Kazakhstan not leading to the creation of a permanent establishment
2.7.4 Procedure for the application of an international agreement with respect to taxation of income from providing transportation services in international shipping
2.7.5 Procedure for the application of an international agreement with regard to the taxation of dividends, interest, and royalties
2.7.6 Procedure for the application of an international agreement with regard to the taxation of net income from doing business through a permanent establishment
2.7.7 Procedure for the application of an international agreement with regard to the taxation of other income from sources in the Republic of Kazakhstan
2.7.8 General requirements for the filing of a request to apply the provisions of an international agreement
Conclusion
Appendix A
Appendix B
THE LIST of USED SOURCES
Introduction
The taxes are a necessary part economic activity in a society from the moment of occurrence the states. Development and change of the forms of the state system always lead to transformation of tax system. Taxes – is basic sources of incomes of the state in a modern civilized society. Besides this especially financial function, taxes are used for economic influence of the state on public manufacture, its structure, and on condition of scientific and technical progress. Among economic levers, through which the state influences market economy, the important place belongs to the taxes. In conditions of market economy any state widely uses tax policy as the regulator of influence on the negative event in the market. The taxes, as well as all tax system, are the powerful tool of management of economy in terms of the market. The application of the taxes is one of economic methods of management and maintenance of interrelation of nation-wide interests with commercial interests of the businessmen and enterprises, independent from departmental subordination, patterns of ownership and legal form of the enterprise.
With the help of the taxes determined the mutual relation of the businessmen, enterprises of all forms is the properties with the state and local budgets, with banks, and also with higher-level organizations. Through the taxes the foreign trade activities are adjusted, include the attraction of the foreign investments.
The tax system in Kazakhstan is based on the Tax code enacted by the president’s Decree that has the force of Law on Taxes and other obligatory Payments to the Budget The taxes are the basic source of formation of a profitable part of the budget of Republic of Kazakhstan. Not last role in it plays the taxes from the nonresidents. According to the legislation on Kazakhstan foreign citizens - residents in the Republic of Kazakhstan (RK) are subject to individual income taxation on their worldwide income. Foreign citizens - nonresidents are subject to taxation only on income received from Kazakhstan sources. The following types of nonresidents’ income, among others, should be considered as received from sources in Kazakhstan:
· Income received from operations in the RK under individual labor agreements (contracts) or under other agreements of a civil-legal nature;
· Directors fees and /or other payments received by members of aboard of a resident legal entity, regardless of the place of the actual performance of their functions;
· Fringe benefits received in connection with their assignment to Kazakhstan its rates;
Payment and other conditions are regulated by the chapters 7, 10, 12, 15, 18 and other of Law on Taxes and other obligatory Payments to the Budget. Taxation of foreign citizens in the RK is also regulated by Conventions (agreements) on the avoidance of double taxation. In case there is a Tax Convention signed between Kazakhstan and the other foreign state, which may be applicable to a foreign employee, then the status of residency is determined in compliance with this Convention. The Tax Conventions do not regulate procedure of filing and regularity of tax payments. However, based on the status of residency of a foreign employee determined by the Tax Conventions specific reporting and taxation requirements stipulated by the Kazakhstan tax legislation should be fulfilled with respect to residents or nonresidents in the RK. In case the foreign employee is a resident of the other foreign state, then he/she should be considered as a nonresident for taxation purposes in Kazakhstan. In this case the foreign employee should file a Certificate on the Estimated Personal In-come Tax and pay personal income tax through the monthly transfer of advance payments. In case a foreign employee is considered as a resident of Kazakhstan, then the statutory rules do not contemplate filing of the Certificate on the Estimated Personal Income Tax and contemplate in-come tax payment once a year at the time of filing the income tax return from an individual for a year.
1. THEORETICAL ASPECTS OF FISCAL POLICY: TAXATION
1.1 Fiscal policy
Fiscal (lat. fiscalis - state) policy (politics) - is the aggregate of financial measures of the state on regulation of the governmental incomes and expenditures. It changes significant depending on put strategic tasks, as for example, anticrisis regulation, maintenance high employment, struggle with inflation.
The modern fiscal policy defines basic directions of use of financial resources of the state, means of financing and main sources of updating of treasury. Depending on concrete - historical conditions in different countries such policy (politics) has its own features. At the same time in Developed Countries is used set of common measures. It includes straight and indirect financial methods of regulation of economy.
To straight ways concern the means of budget regulation. By the means of the state budget are financed:
1) expense on expanding of reproduction;
2) unproductive expenditures of the state;
3) development of an infrastructure, scientific researches and etc.:
4) realization of structural policy (politics);
5) the support of military producers complex etc.
With help of indirect methods state influences on financial opportunity of the manufacturers of the goods and services and on the demand sizes of customer. The important role here plays the System Taxation. Changing the rates of the taxes on various kinds of the incomes, giving tax privileges, reducing free minimum of the incomes etc., state aspires to achieve probably steadier rates of economic Growth and to avoid sharp rises and falls of manufacture.
To number of the important indirect methods assisting accumulation of the capital, is the policy (politics) of the accelerated amortization. On the essence, the state exempts the businessmen from payment taxes with part of the profit, is artificial redistribute it in amortization fund. So, in Germany in the beginning 70 years on a number of industries on amortization it was authorized to write off till 20-30 of % of cost of a fixed capital in one year. In Great Britain in first year of introduction in using of the new equipment it was possible to deduct in fund of amortization 50 % of cost new instruments of manufacture.
However in these cases the amortization is written off in the sizes, that significant exceeding the valid deterioration basic capital, in consequences the raise of price on made with the help of this equipment production. If accelerated amortization expands financial opportunities of the businessmen, simultaneously it deteriorates the condition of realization of production and reduces purchasing power of population.
Depending on character of use direct and indirect financial methods distinguish two kinds of fiscal policy of the state:
a) Discretion
b) Non-discretion.
a) Discretion (lat. discrecio - working on itself discretion) the policy (politics) means the following. The state consciously regulates its expenditure and taxation with the purposes of improvements economic of situation of the country. At the same time government takes into account the following checked up on practice functional dependences between financial variable.
