Expenses of a taxpayer in connection with the implementation of activities aimed at generating income are deductible when determining taxable income, taking into account the provisions established by this Article and Articles 243 - 263 of the Tax Code, with the exception of expenses that are not deductible in accordance with the Tax Code.
Deductions are made by the taxpayer for expenses actually incurred in the presence of documents confirming such expenses related to its activities aimed at generating income(paragraphs 1, 3 of Article 242 of the Tax Code).
So, the deduction is subject to, including the cost of travel to the place of business trip and back, including payment of expenses for the reservation, on the basis of documents confirming the cost of travel and for the reservation. In case of issuance of travel e-ticket or electronic travel documents confirming the travel costs and for the reservation are:
electronic ticket, an electronic travel document;
the document confirming the fact of payment of the electronic ticket, the electronic ticket;
a document confirming the fact of travel (including a boarding pass) issued by the carrier or the person from whom the electronic ticket or electronic travel document was purchased, on paper or in electronic form (subparagraph 1) of paragraph 1 of Article 244 of the Tax Code as amended by article 33 of the Law on Introduction).
In turn, as the income of individuals not rassmatrivaetsya for business trips, including for the purpose of teaching, training or retraining of the employee in accordance with the legislation of the Republic of Kazakhstan, unless otherwise established by article 319 of the Tax code, ustanovlennuyu in subparagraphs 1), 2) and 4) of paragraph 1 and subparagraphs 1), 2) and 4) of paragraph 3статьи 244Налоговогокодекса (subparagraph 2) of paragraph 2 of article 319 of the Tax code, as amended, set out in article 33 of the Law on introduction).
The procedure for issuing payment cards, as well as requirements for servicing operations with their use on the territory of the Republic of Kazakhstan, is regulated by the Rules for Issuing Payment Cards, as well as requirements for servicing Operations with their use on the territory of the Republic of Kazakhstan, approved by Resolution No. 205 of the Board of the National Bank of the Republic of Kazakhstan dated August 31, 2016.
In connection with the above, for the purposes of calculating corporate income tax, a document confirming payment of the cost of an electronic ticket is a document confirming the fact of making a payment using a payment card (trade receipt) or an extract of the issuing bank containing information about payments made in respect of a person sent on a business trip, including in the case of payment made using a payment card of a third party.