Справка: Что такое Казахстан?
Юристы, продавцы и нищие, остальные - налоговики, монополисты и олигархи да
прилагаемые к ним службы безопасности.
Какие берутся налоги с производителя, подрядчика, трудящегося, или Кто провоцирует экономические кризисы в своих странах:
СС: Tax codex
The taxes and payments
14.1. The Contractor on activity which is carried out on the basis of the Contract, undertakes to pay the taxes and payments according to the tax laws of the Kazakhstan Republic, and also rules of the present Contract. Irrespective of that in what form the Contractor, with the purposes of calculation of the taxes and payments on activity which is carried out on the Contract, is organized, the Contractor is considered as the unified tax-payer.
14.2.1. Income-tax from the legal persons. The Contractor is obliged to pay surtax from the legal persons according to Section 11 of the Decree of the President of the Kazakhstan Republic, actual as the Law "About the taxes and other obligatory payments in the budget " from April 24, 1995 N2235 (futher - Tax сodex).
22.214.171.124. The income-tax from the legal persons is paid under the rates specified in articles 30-33 and 37 of the Tax сodex.
126.96.36.199. The contractor is responsible for completeness of withdrawal and transfer in the budget of Income Tax from the legal persons, withdrawn at payment sources, according to rules of the Tax Legislation and rules of the international contracts, ratificated by the Republic working when the tax obligations occur, with the exception of tax on dividends, estimated according to the Tax Legislation, working on date of the Contract start. The Contractor, in case of formation of constant establishment of the legal person - non-resident, in addition to surtax, is assessed on the pure-income-tax of this constant establishment estimated according to the Tax Legislation, existing on date of the Contract start.
14.2.2. Surtax - according to Section 111 of the Tax codex.
14.2.3. Excise-duties. The contractor pays excise-duties according to the Section 1V of the Tax codex. The goods, on which the excises are paid, are extremely that goods, which are listed in article 76 of the Tax codex. The Contractor, including, pays the excise-duty on crude oil with realization in the instate Republic market and CIS countries market in 3 eku for 1 ton, if anything else is not stipulated on the date of the Contract coming into force by conditions of concluded international contracts.
188.8.131.52. In case of the rate decrease of an excise-duty on crude oil or its cancellations, the Contractor pays an excise-duty according to a lower rate or does not make payment of an excise-duty. The rules of item 184.108.40.206.3 of the Contract come into effect since this moment.
220.127.116.11. According to item 2 of article 74 of the Tax codex, with realization of oil on export the Contractor does not pay any excise-duties for such oil, except for cases stipulated by the international contracts.
18.104.22.168. In case of increase of the excise rate in connection with change of the Tax legislations the Contractor pays for crude oil 3 eku, an excise on the rate working on date of the Contract conclusion.
14.2.4. Tax for registration of re-issue of stocks. The contractor pays the tax for registration of re-issue of stocks according to Section V of Tax codex.
14.2.5. Special taxes and payments of bowels-users:
22.214.171.124. Subscription bonus. The Contractor pays the subscription bonus in 10000 (ten thousands) US dollars. Subscription bonus is paid during 30 days from the Contract date's start.
126.96.36.199. Bonus of commercial detection. The Contractor pays the bonus of commercial detection in case of detection of additional taken stocks in comparison with stocks, established in the License in 0,05 % from the cost of additional
taken stocks, not later than 30 calendar days from the date of confirmation of the commercial detection according to the established order.
188.8.131.52. Bonus of production. According to item 2 of article 95 of the Decree of the President of the Kazakhstan Republic, valid Law, "About the taxes and other obligatory payments in the budget", the bonus of production is not established.
184.108.40.206. Royalty. The Contractor pays a royalty in size, determined as the sum of payments described in items 220.127.116.11.1. and 18.104.22.168.3. of the Contract.
22.214.171.124.1. The Contractor pays a part of a royalty on a sliding scale from volume of extracted
hydrocarbons according to the rates shown in the following table:
126.96.36.199.2. Object of taxation of a royalty on hydrocarbons for item 188.8.131.52.1. is the cost of the volume of extracted hydrocarbons, which is calculated on the basis of the help prices per unit of output on standard grades of hydrocarbons adjusted for a difference in quality
and cost of the transport charges, but below of average price of realization of hydrocarbons for a report period minus the transport charges.
184.108.40.206.3. Since date of the introduction of the Contract start, the Contractor makes calculation of a part of a royalty in 3 eku per a ton with realization of hydrocarbons on a instate market and in the CIS countries market, in case of an excise cancellation on crude oil, established by the legislation on Date
of the Contract start.
In case of the excise rate decrease on crude oil specified in item 14.2.3 of the Contract, with realization of hydrocarbons on a instate republic market and in the CIS countries market, if anything else is not stipulated by conditions of the international contracts concluded on date of the Contract start,
a part of payments of a royalty by multiplication of the volume of realized production is estimated on a difference between 3 eku on a instate market and a new established excise rate.
220.127.116.11.4. The Contractor, in case of extraction of the prevailing minerals and underground waters, pays a royalty on the rates and in the order established by the Tax Legislation.
18.104.22.168.5. The royalty is paid monthly, not later than on 15th day of the month following for the reported one.
22.214.171.124.6. The calendar month is an accounting period for a royalty.
126.96.36.199.7. Calculations on a royalty are represented to a Tax body not later than on 10th day of the month following for the reported one.
188.8.131.52.8. The money form of payment of a royalty, in the order established by the legislation, can be replaced with the natural form with the payment termination to the Contractor not less than 60 days prior to the moment of replacement.
184.108.40.206. Tax on superprofit. The Contractor makes calculation of the tax on superprofit, proceeding from the achieved level of internal profit rate on the end of year under the following rates:
220.127.116.11.1. Object of taxation by the Tax on superprofit is the sum of the pure income of the Contractor calculated according to the Tax Legislation on activity, carried out within the framework of the Contract, for the reported year, in which the Contractor receives internal profit rate more than 20 (twenty) percents (interests).
18.104.22.168.2. The internal profit rate is estimated in the order established by resolution of the Government from September, 12, 1997 N 133 (the methodical instruction of Tax body, the Appendix 5 to the Contract).
22.214.171.124.3. Calculations under the tax to superprofit are represented by the Contractor to the tax service according to a place of tax registration till April, 10th (tenth) of the year following for the accounting one.
126.96.36.199.4. The tax to superprofit is paid not later on April, 15 of the year following for the accounting one.
14.2.6. The ground tax. The Contractor pays the ground tax according to Section 7 of the Tax codex.
14.2.7. The tax to vehicles. The Contractor pays taxes to vehicles according to Section 8 of the Tax codex.
14.2.8. The tax to property of legal persons. The Contractor pays the tax to property legislative persons according to Section 9 Tax codex.
14.2.9. Tax collection with auction has sold. The Contractor pays tax collection with auction purchases according to the Tax legislations valid on Date of the Contract start.
14.2.10. Tax collection for registration of legal persons. The Contractor pays tax collection for registration of legal persons according to Tax legislation, acting on Date of the Contract start.
14.2.11. Tax collection for the occupation right on individual kinds of activity.
The Contractor pays tax collection for the occupation right on individual kinds of activity according to the Tax legislations acting on Date of the Contract start.
14.2.12. Customs payments. The Contractor pays customs' payments according to the Decree of the President of the Kazakhstan Republic valid for the Law, from July, 20, 1995 N 2368 "0n customs' business in the Kazakhstan Republic" with changes and additions working on Date of the Contract start.
14.2.13. A payment for water. The contractor pays a payment for water, in correspondence with the Tax legislation acting at a moment of appearance of payment obligations.
14.2.14. A payment for wood using (the wood income). The Contractor pays a payment for wood using (the wood income) in case of obligations on the given payment, according to the Tax legislation, acting at the moment of presence of payment obligations.
14.2.15. Receipts in Fund of protection of the environment. The Contractor pays payments in fund of preservation of the environment, according to the Tax legislation acting at the moment of presence of payment obligations. Penalties, fees and payments for breaches of ecological legislation, acting at the moment of presence of payment obligations.
14.2.16. Payments in Road fund. The Contractor pays payments in
Road fund - according to the Decree of the President of the Kazakhstan Republic, valid for the Law, from December, 21, 1995 N 2701 "0n road Fund", in edition on Date of the Contract start.
14.2.17. Payments in the State fund of assistance of employment. The Contractor
Pays payments in the State fund of assistance of employment of the Kazakhstan Republic, according to the Tax legislation, at a rate of 2 % of interests regarding a wage fund of citizens of the Kazakhstan Republic.
14.2.18. Obligatory pension payments. The Contractor pays obligatory pension payments, in size and the order established the Tax legislation regarding a wage fund of citizens of the Kazakhstan Republic.
14.2.19. Payments in Fund state social, Fund of obligatory medical insurance. The Contractor pays payments in Fund state social and Fund of obligatory medical insurance of the Kazakhstan Republic, in size and the order established by the Tax legislation regarding a wage fund of citizens of the Kazakhstan Republic.
14.2.20. A State Tax. The Contractor pays a State Tax in sizes and the order, established by the Tax legislation.
14.3. The taxation of the personnel. The personnel of the Contractor pays taxes and payments according to the Tax legislation working at the moment of presence of tax obligations. The Contractor is responsible for completeness of keeping and transferring to the budget of surtax from physical persons, money stopped from a payment source.
14.4. The taxation of Subcontractors. The Contractor should inform the Subcontractors providing service to the Contractor, that they and their personnel should pay taxes according to the Tax legislation acting at the moment of presence of tax obligations. The Contractor is responsible for completeness of deduction and timeliness of transfer in the budget of the sums of taxes, money stopped at a source of payment.
14.5. The taxation of over-concession of the rights. The incomes received from over-concession of the rights, are subject to the taxation according to the Tax laws working at a over-concession moment.
14.6. Transfer pricing. The Contractor recognizes, that in case of application by him of the price distinguished from used one between independent enterprises in the commercial or financial operations with the connected party, the tax service can correct the income of the Contractor on the appeared difference in the prices, with a view of the taxation. At carrying-out of such operations the tax service can qualify these operations with the purpose of definition of their real essence and imposing of penalties.
14.7. The general tax responsibility. Taxes and payments, paid by the Contractor on conditions of the Contract, does not discharge of the Contractor from a duty to pay taxes and payments on the activity which has been not stipulated by the Contract, taxes and payments established by the Republic legislation on a date of presence of tax obligations.
14.8. Compensation of historical expenses. The Licensee undertakes to compensate historical expenses of the State in the income of the budget in size of 1101000 (one million hundred one thousand) US dollars. Payment of the sums of compensation of historical expenses in the budget is made by the Licensee annually in the size, determined proceeding from volume of an oil extraction for a fiscal year. The sum of annual payment is defined at the rate of 372,44 US dollars for every 10 thousand tons of the extracted oil.
14.8.1. The reporting on the sum of compensation of historical expenses is provided to tax service till 20th day of year, following for the accounting one.
14.8.2. Payments of the sums of compensation of historical expenses are made not later than 25th day of month following for the accounting calendar year.
14.8.3. The Licensee is responsible for breach of the order of calculation and terms of payment in the budget of the sums of compensation of historical expenses, established by the Tax legislation for breach of the order of calculation and payments of taxes and other obligatory payments for the budget.
14.9. Tax boundary. The Contractor cannot unify incomes and expenses in the purposes to define any taxes and payments in a case
of realization of activity on more than one contract on earthbowels usage, concluded with the Government or Competent body.
14.10. Payment and inclusion of taxes and payments. Any taxes and payments, specified in the Contract, are paid according to rates, in the order and in the terms stipulated by the Republic legislation and the Contract. All taxes, duties and payments are paid in tenge or currency, used in the Republic or in a consequence instead of it if anything else is not stipulated by the Republic legislation.
Taxes and payments are enlisted on the accounts specified by bodies of tax and Financial services of the Republic in the order established by the legislation of the Kazakhstan Republic.
14.11. Penal sanctions and fees. Penal sanctions and fees for breach of the tax legislation and untimely entering of taxes and payments into the budget are applied according to the Tax legislation, acting at the moment of disclosure of breaches.
14.12. Stability of a tax routine. The tax routine established by the Contract, made when due hereunder and past obligatory tax examination, acts invariable until the Contract termination, except for the cases stipulated in the present item. Any changes in the Tax legislation, made after signing the Contract, should not render any influence on tax obligations of the Contractor, except for those situations when such change is, as a matter of fact, by change of the tax established in the Contract, and does not cause changes of a level of the taxation in comparison with date of signing of the Contract. For the purposes of the present item the establishment of new conditions and the rules distinguished from conditions and rules, stated in the Contract, is understood as change of the legislation.
They are made by the following methods:
- Acceptance of the new acts valid for the law;
- Insertion of any changes or additions into the acts valid for the law;
- Coming into force of the international contracts and-or change of conditions of such international contracts, which action changes application of the internal acts valid for the law;
- Acceptance of new and-or insertion of changes in working legislative acts.
In case of insertion of changes and additions in the Tax legislation, coming into force of the international contracts or their termination, which can take place after date of signing of the Contract and result to impossibility of maintenance of initial conditions of the Contract, the Contractor and representatives of the Competent and Tax bodies should meet immediately and at achievement of the consent to make such changes or amendments into the Contract, which are necessary for restoration of economic interests of the Parties as of Date of the Contract start.
Position of the given item are applied to all kinds of taxes, except for the cases specified in the present Section at which conditions of the taxation act at the moment of presence of tax obligations.
14.13. Access to the information. The Contractor recognizes, that Tax bodies of the Republic should have access to any information, including are open in foreign banks outside the Republic.
The Contractor agrees to provide tax bodies of the Republic by any information concerning to such accounts which can be requested from time to time, and hereby refuses concerning such accounts from any rights to preservation of confidentiality what can exist according to points of the legislation on bank secret and according to other similar Laws.