As of March 01, 2023, the consolidated budget of the Aktobe region received taxes and other mandatory payments in the amount of 192.8 billion tenge, including the national fund in the amount of 33.2 billion tenge.
As of March 01, 2023, the execution of the state budget amounted to 149.8%, with a plan of 106.5 billion tenge, 159.5 billion tenge was received in the budget, or 53.0 billion tenge more was received.
As of March 01, 2023, the execution of the republican budget amounted to 130.2%, with a plan of 95.0 billion tenge, 123.7 billion tenge or 28.7 billion tenge more was received in the budget.
As of March 01, 2023, the execution of the local budget amounted to 312.6%, with a plan of 11.5 billion tenge, 35.8 billion tenge or 24.4 billion tenge more was received in the budget.
As of February 01, 2023, the consolidated budget of the Aktobe region received taxes and other mandatory payments in the amount of 82.3 billion tenge, including the national fund in the amount of 5.2 billion tenge.
As of February 01, 2023, the execution of the state budget amounted to 251.0%, with a plan of 30.7 billion tenge, 77.1 billion tenge was received in the budget, or 46.4 billion tenge more was received.
As of February 01, 2023, the execution of the republican budget amounted to 284.4%, with a plan of 22.4 billion tenge, 63.7 billion tenge or 41.3 billion tenge more was received in the budget.
As of February 01, 2023, the execution of the local budget amounted to 161.3%, with a plan of 8.3 billion tenge, 13.4 billion tenge was received in the budget, or 5.1 billion tenge more was received.
As of January 01, 2023, the consolidated budget of the Aktobe region received taxes and other mandatory payments in the amount of 760.2 billion tenge, including the national fund in the amount of 219.9 billion tenge.
As of January 01, 2023, the execution of the state budget amounted to 107.8%, with a plan of 501.2 billion tenge, 540.3 billion tenge or 39.1 billion tenge more was received in the budget.
As of January 01, 2023, the execution of the republican budget amounted to 102.7%, with a plan of 343.9 billion tenge, 353.2 billion tenge or 9.3 billion tenge more was received in the budget.
As of January 01, 2023, the execution of the local budget amounted to 118.9%, with a plan of 157.2 billion tenge, 187.0 billion tenge was received in the budget, or 29.8 billion tenge more was received.
The State Revenue Committee reminds that the payment by individuals of the vehicle tax for 2022 is made no later than April 1, 2023.
The amount of tax on vehicles can be calculated independently using a calculator on the web portal kgd.gov.kz , or in the mobile application «e-Salyq Azamat».
At the same time, the tax amounts due to be paid, calculated by the tax authorities, will be sent in March to the users of the mobile application of JSC «Kaspi Bank» in the form of PUSH notifications.
The calculated tax amounts can also be found in the service «Electronic services»→«Service of upcoming payments of FL and IP» of the mobile application «e-Salyq Azamat» or in the mobile application of JSC «Kaspi Bank».
In accordance with paragraph 2 of Article 10 of the Law of the Republic of Kazakhstan dated November 18, 2015 “On Combating Corruption”, the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan developed and approved anti-corruption standards of the state revenue bodies of the Republic of Kazakhstan (hereinafter referred to as anti-corruption standards).
Anti-corruption standards are aimed at establishing a system of recommendations for state revenue authorities aimed at preventing corruption.
The objectives of developing anti-corruption standards are:
1) the formation of sustainable anti-corruption behavior among persons working in a separate area of public relations;
2) timely detection of corruption manifestations and prevention of their negative consequences.
The principles of anti-corruption standards are legality, transparency, ethics, observance of the rights and legitimate interests of individuals and legal entities and their protection from corruption, avoidance of conflicts of interest.
Anti-corruption standards determine the actions and decisions of persons working in a separate area of public relations aimed at strict compliance with established rules and prevention of corruption.
Anti-corruption standards are based on direct actions for the performance of official duties in terms of preventing manifestations of corruption when:
1) realization of the rights and legitimate interests of individuals and legal entities in the area affected by the anti-corruption standard;
2) preparation and adoption of managerial and other decisions within its competence;
3) preparation of draft regulatory legal acts of the Republic of Kazakhstan;
4) other socially significant relations, depending on the specifics of the relevant sphere of life.
So, when exercising the rights and legitimate interests of individuals and legal entities in the area affected by the anti-corruption standard, persons working in state revenue bodies must comply with the following rules of conduct (actions):
- ensure the legality and fairness of their decisions;
- not to use his official position to influence the activities of state bodies, organizations, civil servants and other persons in resolving personal issues;
- do not disseminate information that does not correspond to reality;
- prevent the commission of misconduct and other offenses for which the law provides for disciplinary, administrative or criminal liability;
- to prevent illegal interference in the activities of other state bodies, organizations and business entities.
As of April 01, 2022, the consolidated budget for the Aktobe region received taxes and other obligatory payments in the amount of 202.4 billion tenge, including the national fund in the amount of 38.4 billion tenge. Compared to the same period last year, with an increase of 142.5% or 60.3 billion tenge.
The execution of the state budget plan amounted to 115.4%, with the plan of 142.1 billion tenge, 164 billion tenge or 21.9 billion tenge came to the budget more than the forecast indicators. Compared to the same period last year, with an increase of 115.4% or 21.9 billion tenge.
How to determine the authenticity of alcoholic beverages?
May 20 this year the media published an article “How the tax authorities of Kazakhstan promote a private alcohol control company”. In this regard, the SRC explained that in order to determine the authenticity of alcoholic products, a number of mobile applications have now been developed that allow you to determine the security elements of accounting and control marks (CCM) or read information from the UKM barcode and determine the authenticity of the UKM. These mobile applications are available for public use.
Thus, the mobile application "WIPON" is not mandatory for the subjects of the alcohol market, as there are alternative ways to determine and recognize the authenticity of UKM. However, the Committee popularizes the action "Civil control - demand a check", within which consumers can report the facts of violation of non-issuance of a fiscal check or refusal to accept payment by payment cards and receive a monetary reward.
The State Revenue Committee also reminded that in accordance with the Law of the Republic of Kazakhstan “On state regulation of the production and circulation of ethyl alcohol and alcoholic products”, storage and sale of alcoholic products without a device for identifying accounting and control marks is prohibited.
How to protect consumer rights?
The State Revenue Committee, as part of the activation of self-regulation and public control tools, since May 2020, has been holding the campaign "Civil control - demand a check".
The purpose of the action is to increase civic activity, stimulate fair competition among entrepreneurs, cultivate a legal culture of citizens in matters of protecting their own interests as consumers of goods, works and services, as well as reduce the size of the shadow economy.
Participants of the action can report the facts of violation of non-issuance of a fiscal check or refusal to accept payment by payment cards through the free mobile application "WIPON CASHBACK" by attaching a video confirmation and receive a reward to the phone balance if such a fact is confirmed.
In 2020, the action "Civil control - demand a check" was carried out with the funds allocated in the order of sponsorship of Kazakhtelecom JSC.
In 2021, an amount of 40,264.0 thousand tenge was allocated from the budget for the payment of remuneration within the framework of the campaign "Civil control - demand a check" (of which the operator's expenses for the transfer of remuneration - 1,438.0 thousand tenge).
On 10/19/2021, according to the results of an open tender for the provision of services for the payment of remuneration, Vaypoing LLP became the winner.
Considering that the promotion was resumed from October 20, 2021, the amount of 40,264.0 thousand tenge was adjusted downward and amounted to 3,648.3 thousand tenge (of which the operator's expenses for transferring remuneration to mobile operators to the balance of the mobile phone of the promotion participant amounted to - 125.4 thousand tenge).
The object of taxation is the physical volume of common minerals, groundwater and therapeutic mud extracted by the subsoil user during the tax period.
For the purposes of determining the object of taxation, the units of measurement used in the reporting and summary balance sheets of mineral reserves provided to the authorized body for the study and use of subsoil are used.
For the purposes of this chapter, one cubic meter or one ton is recognized as a volume unit of the extracted common mineral and therapeutic mud.
Mineral extraction tax is not paid in the following cases:
1) when reinjecting groundwater, including in the form of steam generated from it, into the subsoil (pumping out man-made water) to maintain reservoir pressure;
1-1) when disposing of groundwater produced along with hydrocarbons and posing a threat to public health and the environment, in accordance with the water legislation of the Republic of Kazakhstan;
2) when discharging groundwater (mine, quarry, miner), incidentally extracted (accompanyingly taken, pumped out) during the exploration and (or) extraction of solid minerals;
3) an individual extracting groundwater on a land plot owned by him on the basis of ownership, land use rights and other rights to land, provided that the extracted groundwater is not used in entrepreneurial activities;
4) for groundwater extracted by state institutions for their own economic needs.
Article 748 Mineral extraction tax rates
|
No. p / p
|
Name of minerals
|
Rates, in MCI |
|
1 |
2 |
3 |
|
1. |
Metamorphic rocks, including marble, quartzite, quartz-feldspar rocks
|
0,02 |
|
2. |
Igneous rocks, including granite, syenite, diorite, gabbro, rhyolite (liparite), andesite, diabase, basalt, volcanic tuffs, cinders, pumice, volcanic glasses and vitreous rocks (perlite, obsidian)
|
0,02 |
|
3. |
Sedimentary rocks, including pebbles and gravel, gravel-sand (sand-gravel) mixture, sands and sandstones, clays and clayey rocks (loams, siltstones, mudstones, shale), table salt, gypsum rocks, marls, limestones, including shell rocks, chalk rocks, dolomites, limestone-dolomite rocks, siliceous rocks (tripoli, flask, diatomite), natural pigments, peat
|
0,015 |
|
4. |
Healing mud
|
0,02 |
|
No. P / p
|
Name of minerals
|
Rates, in MCI |
|
1 |
2 |
3 |
|
1. |
Groundwater extracted by a subsoil user, with the exception of groundwater specified in lines 2-5 of this table |
0,003 |
|
2. |
Groundwater produced by a subsoil user for carrying out activities regulated by the legislation of the Republic of Kazakhstan on natural monopolies, and (or) subsequent sale to a natural monopoly entity for carrying out activities regulated by the legislation of the Republic of Kazakhstan on natural monopolies |
0,001 |
|
3. |
Mineral underground water, utility and drinking underground water extracted by a subsoil user and used by him for the production of alcoholic products, soft drinks and (or) food products (excluding the production of agricultural products and (or) its processing) |
0,250 |
|
4. |
Actual losses of utility and drinking underground water in the course of activities regulated by the legislation of the Republic of Kazakhstan on natural monopolies, and (or) subsequent sale to a natural monopoly entity for activities regulated by the legislation of the Republic of Kazakhstan on natural monopolies |
0,005 |
|
5. |
Actual losses of mineral underground water, utility and drinking underground water produced by a subsoil user, with the exception of groundwater specified in line 4 of this table |
1,000 |
3. If there is no separate accounting of extracted underground water for the purpose of applying the rates of mineral extraction tax on groundwater established by paragraph 2 of this article, the highest rate is applied.
The Department of State Revenues for the Aktobe region for the information of taxpayers informs the following:
The decision to suspend the activities of an Individual Entrepreneur does not mean that the entrepreneur is exempt from paying taxes and other payments for this period.
According to Article 28 of the Law of the Republic of Kazakhstan “On Compulsory Social Health Insurance”, an individual entrepreneur pays ESIA in the amount of 5% of the object of calculation of contributions. The object of calculation of contributions for individual entrepreneurs, including those who have suspended reporting or recognized as inactive, is the minimum wage.
Since the size of the minimum wage in 2022 has changed, the amount of the VOSMS payable will also change. Thus, an individual entrepreneur who has suspended the submission of tax reports in 2022 pays for himself for each month the ESMI at a rate of 5% of the minimum wage (in 2022, the minimum wage is 60,000 tenge).
- The amount of the VOSMI payable will be: 60,000 × 5% = 3,000 tenge;
- OPV and CO during the period of suspension of activities for individual entrepreneurs are not paid;
- Similarly, IIT, since there is no income, there is no object of taxation.
But at the same time, according to paragraph 7 of Article 213 of the Tax Code, taxes on property, land and transport must be paid regardless of the suspension of activities. The above taxes and tax reporting on these objects must also be submitted on time.
The Law of the Republic of Kazakhstan “On Rehabilitation and Bankruptcy” regulates public relations that arise when the debtor is unable to fully satisfy the requirements of creditors, establishes the grounds for applying the debt restructuring procedure, the rehabilitation procedure and declaring the debtor bankrupt, liquidating the debtor without initiating bankruptcy proceedings, and also determines the procedure and the conditions for their implementation.
Chapter 2-1 of the Law provides for the procedure for applying the debt restructuring procedure.
The debtor, in the event of temporary insolvency, has the right to decide on the restructuring of his debt, provided that there are no cases of rehabilitation or bankruptcy initiated by the court.
The debtor applies to the court with an application for debt restructuring with documents proving temporary insolvency attached. At the same time, when filing an applica
At the same time, the debtor is not entitled to apply to the court with such an application if one year has not expired from the date of:
entry into force of a court ruling on refusal to approve an agreement on debt restructuring;
expiration of the period established by paragraph 1 of Article 28-3 of this Law, provided that an agreement on debt restructuring has not been concluded.
3) the debtor is prohibited from making any transactions for the alienation of property.
Within two months from the date of entry into force of the court decision on the application of the debt restructuring procedure, the debtor is obliged to conclude an agreement on debt restructuring with all creditors.
The agreement on debt restructuring must contain provisions on the terms of the agreement, the procedure, methods and terms for fulfilling the obligations of the debtor to the creditor (creditors).
The debt restructuring agreement is concluded for a period not exceeding three years.
If, when concluding an agreement on debt restructuring, one of the creditors is a state body, an agreement on debt restructuring may be concluded on the terms of installment repayment of debt to such a state body for a period of not more than three years from the date of approval of the agreement.