Regarding changes to the procedure for calculating the IPN

The rules that have entered into force for the application of deductions for OPV and contributions to OSHI for individuals who have concluded civil contracts and employees (retrospectively from 2018 and 2020) are not a mistake.

These provisions were provided at the stage of legislative work and posted in public access on the official websites of the Ministry of national economy of Kazakhstan and the Kazakh Parliament, on the E-Government portal. Also, the proposed changes at that time were approved by the business community, according to the SRC.

They also recalled that since July 2018, the payment of OPV has been an obligation of an individual working on the basis of a civil contract, and only since 2019, such payment is an obligation of a tax agent.

Accordingly, if in the second half of 2018 not paid yourself a natural person OPV, recalculation pit taxable income is not required and there is no need to amend tax reporting on pit for 2018. In this regard, tax agents have time to recalculate and change tax statements. At the same time, it is noted that the information disseminated about the need to recalculate and hand over the TNF until March 2021 does not correspond to reality.

At the same time, self-paid OPV for 2018 is less than 0.1% of the payers of OPV, for which the amount of the IPN can be recalculated.

At the same time, the tax agent has the right to submit additional tax reports. The return of the amount paid IIT considered when filing for a tax agent to a refund of overpaid amounts of tax. So, in order to optimize the public service, starting from 2021, the deadline for offsets and refunds of overpaid tax amounts has been reduced from ten to five working days. You can also leave such an overpaid amount in the account of upcoming payments.

The State Revenue Committee notes that the submission of declarations on the IPN will not affect the assessment of the SUR, since the criteria for applying the SUR do not include the criterion of "multiple changes to the IPN".

Regarding the submission of declarations that affect the assessment of the RMS, we note that the criterion "Multiple changes and additions to previously submitted tax statements" is not confidential information, which confirms the openness and accessibility of the descriptions of this criterion for the business community.

This criterion is determined only if the taxpayer has submitted more than 5 additional declarations to reduce the CPN and /or) VAT for a total amount of more than 10 (ten) million tenge.

Also, the submission of additional TNF for IPN does not entail any responsibility of accountants.