Simplified declaration: when do you need to pay taxes and social payments?

In most cases, entrepreneurs applying a special tax regime on the basis of a simplified declaration, make mistakes on the terms of taxes and social payments. Such mistakes lead to the accrual of penalties.

Everyone knows, according to Article 688 of the Tax Code of the Republic of Kazakhstan, taxpayers applying a special tax regime based on a simplified declaration submit a simplified declaration (f.910) to the tax authorities at their location not later than the 15th day of the second month following the reporting tax period. The tax period is half a year. In this connection, have been growing cases when taxpayers pay calculated social payments once every six months, along with the tax reporting, which is a violation of the norms of current legislation.

According to the Laws of the Republic of Kazakhstan «On pension provision in the Republic of Kazakhstan», «On compulsory social insurance», «On compulsory health insurance » social payments are paid no later than the 25th day of the month following the month of income payment. This means that social payments must be paid monthly.

A penalty is charged for each day of late payment each day of delay respectively and leads to the suspension of expense transactions on bank accounts.

In this connection, the State Revenue Department for East Kazakhstan region recalls timely payment of calculated social payments.