Questions on tax legislation
5. What is a state duty?
6. What period of time does a financial year cover?
7. What is the outcome of an inspection if violations are detected?
8. How are the base rates for land tax on agricultural land determined?
9. Which categories of individuals are subject to excise taxes in the Republic of Kazakhstan?
10. What are fees?
11. What are environmental impact fees charged for?12. Is property tax payable on unfinished construction?13. What is the deadline for paying land tax and property tax for individuals?14. Which goods are excluded from the list of excisable goods and are not subject to excise taxes?15. What is the license fee?
16. What are the excisable goods?
17. Where is excise tax paid on wholesale and retail sales of gasoline (except aviation fuel) and diesel fuel?
18. In what cases is indirect tax not levied on imports into the Republic of Kazakhstan?
19. With regard to excise tax, what is the tax period?
20. What is the purpose of the accounting and control stamp?
21. What are the objects of value-added tax?
22. What are the methods for deducting value-added tax?23. In what cases is a SNT issued in paper form?
24. Under what conditions can individual entrepreneurs terminate their activities under a simplified procedure at the time of filing a tax application for termination?
25. In what tax period is income recognized on doubtful liabilities for loans received?
26. Types of special payments and taxes for subsoil users
27. What is the deadline for appealing a tax audit notification?
28. What is the completion date for a desk audit?
29. What is the document issued if violations are identified as a result of a desk audit?
30. How is a desk audit conducted?
31. What principles are used to establish tax administration?
32. What are the deadlines for filing income and property declarations?
33. What constitutes the income of a private practitioner?34. What are the types of special nature management?35. What constitutes special tax regimes for small businesses?
36. What constitutes a time-based audit?
37. In what cases are debit transactions on a taxpayer's (tax agent's) bank account suspended based on desk audit notifications?
38. When drafting reports and decisions based on the results of tax audits, what parameters are used to determine the legal status of a business entity?
39. What constitutes a circumstance that precludes the possibility of an administrative offense case being considered by a judge or official?
40. In what cases are debit transactions on a taxpayer's (tax agent's) bank account suspended based on desk audit notifications?
41. What measures are provided for in the event of additional tax reporting after the statute of limitations has expired?
42. What is meant by a risk profile?
43. What is the deadline for offsetting taxes and other mandatory payments?
44. What is the purpose of a risk management system in customs authorities?
45. What are the signs of violations in the risk management system?
46. What does a budget deficit (surplus) mean?
47. Define the term "statute of limitations"?
48. What is the procedure for paying off tax arrears?
49. Who is responsible for advance payments of corporate income tax?
50. Who is liable for social tax?51. What legal act should be followed when implementing the risk management system by customs authorities?