The state revenue Committee of the Ministry of Finance of the Republic of Kazakhstan in connection with the amendments to the Law of the Republic of Kazakhstan "On pension provision in the Republic of Kazakhstan" regarding the obligations of individuals who receive income under civil contracts to pay mandatory pension contributions (OPV) in their favor, reports the following.
In accordance with subparagraph 28) of article 1 of the Law of the Republic of Kazakhstan "On pension provision of the Republic of Kazakhstan", the agent for payment of mandatory pension contributions, mandatory professional pension contributions (hereinafter – the agent) – an individual or legal entity, including a foreign legal entity operating in the Republic of Kazakhstan through a permanent establishment, branches, representative offices of foreign legal entities, calculating, withholding (accruing) and transferring mandatory pension contributions, mandatory professional pension contributions to the unified accumulative pension Fund in accordance with the procedure established by the legislation of the Republic of Kazakhstan.
Paragraph 1 of article 29 of the Law stipulates that agents submit a Declaration on individual income tax and social tax on a quarterly basis within the period established by the tax legislation of the Republic of Kazakhstan, in which they reflect information on the calculated, withheld (accrued) amounts of mandatory pension contributions, mandatory professional pension contributions, unless otherwise established by the legislation of the Republic of Kazakhstan.
In accordance with paragraph 1 of article 355 Of the code of the Republic of Kazakhstan "On taxes and other mandatory payments to the budget" (Tax code), the Declaration on individual income tax and social tax is submitted to the tax authorities at the location of the tax agent no later than the 15th day of the second month following the reporting period:
tax agents, including those applying a special tax regime using a fixed deduction;
agents or payers of social payments, including for their own benefit in accordance with the laws of the Republic of Kazakhstan.
Thus, individuals who have received income under civil contracts must independently submit a Declaration on individual income tax and social tax (FNO 200.00), approved by order of the Minister of Finance of the Republic of Kazakhstan dated February 12, 2018 No. 166 "On approval of tax reporting forms" (hereinafter-the Order), with information on the calculated (accrued) amounts of mandatory pension contributions quarterly, no later than the 15th day of the second month following the reporting quarter.
In this regard, we instruct you to conduct explanatory work regarding the reflection in the Federal tax code 200.00 for the 3rd and (or) 4th quarters of 2018 of mandatory pension contributions from income received by individuals under civil law agreements when obligations arise in accordance with the legislation on pension provision.
Please note that when filling out TNF 200.00, the specified taxpayers do not put a mark in line 6 "category of taxpayers" and fill in the lines:
200.00.004 "the amount of mandatory pension contributions to be transferred in your favor»;
200.01.009 "Declare the income in their favor."
This form will be sent to the server without taking into account the results of format and logic control and messages in the error log.