Меню
Study of the effectiveness of the implementation of tax and customs legislation and other legislative acts that provide for the receipt of tax and customs payments to the budget.
Tracking the dynamics of tax receipts, payments, and other financial obligations.
Ensuring the implementation of the forecast estimate for the receipts of taxes and other mandatory payments to the budgets of all levels.
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.