Payers of individual income tax are individuals who have objects of taxation in the form of taxable income of an individual at the source of payment and under independent taxation.
Individual entrepreneurs who apply a special tax regime based on the payment of a single land tax are not payers of individual income tax on income from activities covered by this special tax regime.
The objects of individual income tax are:
1) taxable income of an individual at the source of payment;
2) taxable income of an individual under independent taxation.
The annual income of an individual consists of the income to be received (received) by this person in the Republic of Kazakhstan and abroad during the tax period, in the form of income subject to taxation:
1) at the source of payment;
2) by an individual independently.
Chief Specialist of the Administration Department
legal entities of the State Administration
revenue for the Enbekshikazakh district
Gazamova G.