Tax safety and desk audits

The painThe entrepreneur pays taxes and files reports but does not understand the logic of the Tax Code, tax registers and the principles of desk (in-house) control.

• The interconnection between accounting and tax reporting
• The Tax Code of the Republic of Kazakhstan as the foundational premise for taxation
• Tax accounting: concept and objectives of the Tax Code of the Republic of Kazakhstan (object of taxation, rates, reporting forms, reporting deadlines and tax payment deadlines, administration)
• Tax accounting policy
• The concept of tax registers (their link to accounting data and the role of 1C in this)
• The concept of desk (in-house) tax control: its essence and operating principles

The resultThe participant understands the interconnection between accounting and tax reporting and the role of the Tax Code, tax accounting policy, registers and desk control.

The painThe owner gets lost in the variety of taxes, fees and payments and does not understand which of them apply to their business, at what rates and by what deadlines.

• The concept of taxes, fees, etc.; incentives, reduced rates, subsidies
• Methods of filing all types of reporting (in person, electronically via the KN (Taxpayer's Cabinet) and electronically via the ISNA (Tax Administration Information System))
• Types of fees, duties and mandatory payments
• Personal (taxpayer) accounts, BCC (budget classification codes), KNP (payment purpose codes), tax committee codes
• Land tax (object of taxation, rates, reporting forms, reporting period, payment deadlines)
• Property tax (object of taxation, rates, reporting forms, reporting period, payment deadlines)
• Excise duties (object of taxation, rates, reporting forms, reporting period, payment deadlines)
• Vehicle tax (object of taxation, rates, reporting forms, reporting period, payment deadlines)
• Preferential categories. Lawful tax optimization through Astana Hub and the AIFC (Astana International Financial Centre): opportunities, limitations and control.

The resultThe participant understands the types of taxes, fees and mandatory payments, the methods of filing reports, the rates, deadlines and preferential categories.

The painPayroll taxes and contributions are perceived as a "black box": it is unclear what is withheld from the employee, what the employer pays and how much an employee actually costs.

• Payroll (wage fund): concept, preferential categories
• Individual income tax (IIT)
• Mandatory pension contributions (MPC)
• Contributions to compulsory social health insurance (CSHI contributions)
• Social tax
• Social deductions (to the State Social Insurance Fund)
• CSHI deductions (compulsory social health insurance deductions)

The resultThe participant understands the structure of taxes and contributions on payroll and civil-law contracts: IIT, MPC, CSHI contributions, social tax and deductions - and sees the real cost of an employee.

The painWorking with non-residents leads to unexpected taxes, notices and discrepancies under desk control that the owner learns about after the fact.

• CIT (corporate income tax) on behalf of a non-resident (object of taxation, rates, reporting forms, reporting period, payment deadlines)
• VAT on behalf of a non-resident (object of taxation, rates, reporting forms, reporting periods, payment deadlines)
• The double taxation avoidance convention and its role in reducing tax costs in the Republic of Kazakhstan
• Tax registers for CIT and VAT on behalf of a non-resident
• Tax notices (izveshcheniye) and notifications (uvedomleniye) of discrepancies identified through desk control (their meaning and the difference between them)
• Personal (taxpayer) accounts; BCC (budget classification codes); KNP (payment purpose codes)

The resultThe participant understands CIT and VAT on behalf of a non-resident, the role of the double taxation avoidance convention and the procedure for handling tax notices and notifications.

The painVAT and CIT are the largest and riskiest taxes, yet the owner does not understand how the tax base is formed and why discrepancies with accounting records arise.

• VAT (value added tax): objects of taxation, rates, reporting forms, reporting periods, payment deadlines
• CIT (corporate income tax, i.e. profit tax): objects of taxation, rates, reporting forms, reporting periods, payment deadlines
• Permanent and temporary differences between accounting and tax records
• The interconnection between VAT and CIT reporting forms and their desk control
• Tax registers for CIT and VAT
• STR (special tax regimes): objects of taxation, rates, reporting forms, reporting periods, payment deadlines
• Review of the homework assignment

The resultThe participant understands the logic of VAT, CIT and special tax regimes, permanent and temporary differences and the interconnection of reporting forms within desk control.