Income from the sale of goods, performance of works, provision of services under civil contracts

The annual income of an individual includes all types of his income, including income from the sale of goods, performance of works, provision of services, except for property income received by an individual who is not an individual entrepreneur, a person engaged in private practice (subparagraph 2) of Article 321 of the Tax Code as amended by the Law on Entry into Force).

Calculation, withholding and payment to the budget of the IPN are carried out at the source of payment by the tax agent for the income specified in subparagraphs 1) - 12) and 17) of Article 321 of the Tax Code, if such income is subject to payment (paid) by the specified tax agent (paragraph 1 of Article 350 of the Tax Code as amended by the Law on Entry into Force).

Thus, the amount of taxable income from the sale of goods, performance of works, provision of services under civil law contracts (hereinafter referred to as GPH), except for property income received by an individual who is not an individual entrepreneur, a person engaged in private practice, is determined in the following order:

the amount of income subject to taxation at the source of payment received in the current tax period by an individual who is not an individual entrepreneur, a person engaged in private practice, from the sale of goods, performance of works, provision of services, except for property income,

minus

the amount of income adjustment in the current tax period provided for in paragraph 1 of Article 341 of the Tax Code,

minus

the amount of the tax deduction in the form of mandatory pension contributions, contributions to mandatory social health insurance and standard deductions specified in subparagraphs 2) and (or) 3) of paragraph 1 of Article 346 of the Tax Code (paragraph 2 of Article 353 of the Tax Code as amended by the Law on Entry into Force).

In turn, an individual has the right to apply tax deductions, including standard tax deductions (hereinafter referred to as standard deductions) (subparagraph 3) of paragraph 1 of Article 342 of the Tax Code as amended by the Law on Entry into Force).

Standard deductions are an 882-fold amount of the monthly calculation index (hereinafter - 882 MCI) for a calendar year on the basis that such a person is a disabled person of groups I, II or III as of the date of application of this subparagraph (subparagraph 2) of paragraph 1 of Article 346 of the Tax Code as amended by the Law on Entry into Force).

In connection with the above, a tax agent (LLP), when determining the income of a disabled individual who carries out activities on the basis of a GPH contract, in accordance with the provisions of paragraph 2 of Article 353 of the Tax Code, has the right to apply a standard deduction within 882 MCI, if such an individual submits an application for the application of a tax deduction and a copy of supporting documents to the tax agent (LLP).

The procedure for concluding a GPH contract, as well as confirmation of income received by an individual on the basis of such a contract, is regulated by the norms of the Civil Code of the Republic of Kazakhstan.