Entrepreneurs who are exempt from paying income taxes for a three-year period must indicate their income in the tax reporting form (TNF910). However, in the form itself, it is possible to reset the automatically calculated amounts to be paid.
Updated template of the tax reporting form (TNF 910) for 2020. placed in the taxpayer's office. It realized the possibility of applying the provisions of article 57-4 of the Law "About introduction in action of the Code of the Republic of Kazakhstan "On taxes and other obligatory payments to the budget" (hereinafter – SAM on the introduction of the Tax code) exemption for three years from taxes on income reported in the press service of state revenue Committee of MF RK.
Note that if a taxpayer meets the requirements of the above article of the Law, he is exempt from paying taxes (in particular, under the Simplified Declaration from paying individual (corporate) income and social taxes) for a three-year period, but is not exempt from tax accounting, income accounting, respectively, from the application of QMS, tax calculation and tax reporting.
Thus, at the end of the reporting period, the Declaration must reflect data on income received (indicating, if such income has already been actually received, in cash or non-cash they were received), the average number of employees (the line is filled in only if there are employees), their wages.
The provided auto-calculation will determine the total amount of taxes to be paid based on the amount of declared income.
At the same time, the new template implements the ability to reset indicators for the amounts of taxes payable to the budget (lines 910.00.008 and 910.00.009). Thus, the taxpayer, in accordance with its terms of application of the provisions of article 57-4 of the tax code on the introduction of the tax code on income tax exemption, corrects the calculated amounts of taxes payable to the budget to zero.
UGD for Karasu district