Meeting of the Vice Minister of the Ministry of Finance of the Republic of Kazakhstan
Birzhanova E.E. with the population of the West Kazakhstan region
Uralsk 26.03.24
Questions and answers
Answer: If the company has a permanent staff, and constantly deducts medical fees for them, then there should be no problems. If a worker for whom medical contributions are deducted cannot receive honey. Help, then most likely this is an isolated case, there may be a lack of synchronization between the systems. For newly hired employees, the issue of providing medical services is being considered immediately after the employee's registration in the IS ENBEK. (by the advance payment method)
Answer: The pilot was conducted according to the SNT. Then, at the end of 2022, together with NCE Atameken, it was decided to simplify the procedure and leave the SNT for import and export, to combat false recipients of goods, and eliminate VAT losses to the budget. According to the Burabai Agreement, there are preferential rates for essential goods. On the basis of this agreement, there are obligations for the consumption of goods within the country, and to exclude re-export to other countries. In this regard, an accounting system is needed to exclude various schemes for import and export operations. At the moment, there are indeed discrepancies between statistical agencies and fiscal authorities. In this regard, as part of the unification of data and simplification of the burden on accountants, data from fiscal authorities will be considered as a data standard, while this is under discussion, but we will come to this soon.
Answer: At the moment, the issue of introducing purchases from a single source for goods in the amount of 100 MCI, for services in the amount of up to 500 MCI is being considered. In general, as an MF, we are not against it, but the final decision will be made in parliament.
Answer: The payment of VAT is not directly related to the issue of payment with the fact of the statement of the ESF. Once the company issued an ESF, it means there were turnovers. The whole process goes on at the moment when the ESF is issued to your address, it immediately goes to you as a credit, it turns out that you are not paying VAT from a net turnover. With the introduction of IS ESF, all these operations happen instantly. In the future, the issue of reducing the VAT reporting period to one month is being considered. There are also companies that have a debit balance, the deadline for submitting a refund for which has passed. If we switch to this system from January 1, 2025, we will credit this debit balance to you in the context of enterprises, you will eat up this balance and VAT will not immediately arise. The issue of payment may arise only for newly opened enterprises, and then this issue will arise when the ESF is discharged in the primary period, then this issue will be removed. In the future, all VAT will be considered in a compartment and a single account will be used. A conscientious taxpayer has nothing to fear.
Answer: IP Astana-1 is a 2015 program, the developers are abroad. At the stage of IP implementation, Astana-1 coped with its task. At the moment, a new IS Keden information system has been developed and is being implemented. It should be implemented by the end of the first half of the year. The new IS Keden just excludes these facts, as well as provides full integration with personal account systems. There are plans to integrate IP ON and IP Keden, which will allow you to see all VAT in a single account, and you can use internal VAT to pay VAT on imports.
Answer: In connection with the sanctions policy, some EU countries are making claims in terms of exporting products from our republic's northern neighbor through Kazakhstan. In this regard, products exported to these countries undergo a thorough analysis and inspection. In turn, we, as domestic producers, must provide proof of Kazakhstani origin for the goods.
Since the autumn of last year, requests have been sent through diplomatic channels, electronically through the gateway. The task of technical implementation is worth it, we will solve it.
Answer: On our side, no checks will be carried out by the fiscal authorities. There is a joint document with the national bank, they, as an authorized body, will conduct analytics, according to the approved criteria, this is 100 transfers from different persons within 3 months. The mechanism will look like this, second-tier banks conduct an analysis of transfers once a year, I send those who fall under these criteria to the SRC of the Ministry of Finance of the Republic of Kazakhstan. The Committee, in turn, sends lists by region. Regional state revenue authorities will send notifications to the desk control, asking for an explanation. If the explanation really confirms the fact of the absence of entrepreneurial activity before this notification is considered fulfilled, otherwise it is necessary to register as an individual entrepreneur.