In accordance with paragraph 3 of Article 190 of the Tax Code, tax accounting is based on accounting data. The procedure for maintaining accounting documentation is established by the legislation of the Republic of Kazakhstan on accounting and financial reporting.
At the same time, in accordance with paragraph 1 of Article 192 of the Tax Code, unless otherwise established by the Tax Code, the taxpayer (tax agent) maintains tax accounting in tenge on an accrual basis in the manner and under the conditions established by the Tax Code.
In addition, in the form of tax reporting "Declaration on individual income tax (hereinafter referred to as IIT) and social tax (form 200.00)" there are also no lines for reflecting tiyns.
It should be noted that the payers of PIT and mandatory pension contributions (hereinafter referred to as OPC) are individuals, and the employer is obliged to calculate, withhold and transfer PIT to the budget and OPC to personalized accounts of contributors.
At the same time, in accordance with paragraph 3 of Article 486 of the Tax Code, the amount of social tax payable to the budget is determined as the difference between the calculated social tax and the amount of social contributions calculated in accordance with the Law of the Republic of Kazakhstan "On Compulsory Social Insurance".
According to the Rules and terms for the calculation and transfer of social contributions to the State Social Insurance Fund and penalties on them, approved by the Decree of the Government of the Republic of Kazakhstan dated June 21, 2004 No. 683, when calculating social contributions, the amounts calculated in tiyns are rounded up to 1 tenge.
Thus, given that taxes and social payments from the wage fund are calculated for each employee separately, respectively, the tax agent-employer performs mathematical rounding when calculating tax
State Revenue Department for Beimbet Mailin District