Меню
Corruption - illegal use by persons holding a responsible state position, persons authorized to perform state functions, persons equated to persons authorized to perform state functions, officials of their official (official) powers and related opportunities in order to obtain or extract personally or through intermediaries property (non-property) benefits and benefits for themselves or third parties, as well as bribery of these persons by providing benefits and benefits;
Anti-corruption policy - legal, administrative and organizational measures aimed at reducing corruption risks, increasing public confidence in the activities of state bodies, and other measures in accordance with the Law.
To date, the fight against corruption in Kazakhstan has been given a nationwide status, in which, together with broad anti-corruption companies, the suppression and restriction of corruption manifestations by public and political forces is carried out.
Prevention of corruption is the activity of anti-corruption actors to study, identify, limit and eliminate the causes and conditions that contribute to the Commission of corruption offenses by developing and implementing a system of preventive measures.
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.