Меню
Tax administration is a system (set) of measures and methods implemented by tax authorities and other authorized state bodies for the collection of taxes and payments to the budget, including the implementation of tax control, the application of methods to ensure the performance of tax obligations not fulfilled in time and measures of compulsory collection of tax debts, as well as the provision of public services and other forms of tax administration established by this Code.
1-1. In order to modernize and improve tax administration, the tax authorities have the right to implement (implement) pilot projects that provide for a different procedure for tax administration and the performance of tax obligations by taxpayers.
In this category of taxpayers to be subject to the pilot project, the rights and obligations of taxpayers, tax and other authorized state bodies and organizations, territory (land) and (or) region of implementation and realization (implementation) pilot projects, the rules and timing of implementation (integration) pilot projects are defined by the authorized body.
- Tax administration is based on the following principles::
1) of the act;
2) improving the efficiency of interaction between the taxpayer and the tax authorities;
3) a differentiated approach to tax administration based on risk assessment.
Answer
The taxation of IPN dividends depends on several conditions. A natural person is exempt from paying IPN from dividends if the following conditions are met at the same time:
on the day of accrual of dividends, the founder has owned a share in the LLP for more than 3 years;
The LLP is a resident of the Republic of Kazakhstan, but is not a subsurface user during the period for which dividends are paid;
the property of the founder, who is a subsurface user, in the value of the assets of the resident LLP, on the day of payment of dividends is no more than 50%.
If all three conditions are met simultaneously, the LLP has the right to accrue dividends to the founder and pay them without withholding the IPN at the source of payment.
If at least one condition is not met, the amount of dividends is subject to IPN at the rate of 5%.
When paying dividends, the social tax is not calculated if the conditions similar to the conditions for the exemption of dividends from the payment of IPN are met.
Customs operations related to the verification of the information specified in the transit declaration and its registration (Article 182 of the Code) are carried out within the time limits provided for in paragraph 5 of Article 154 of the Code, and customs operations related to the issuance of a transit declaration in accordance with Article 193 of the Code must be completed within four hours from the date of registration of the transit declaration.
According to Article 8 of the Code, goods are moved across the customs border of the EEU and (or) placed under customs procedures in compliance with prohibitions and restrictions.